TDS Calculator
Find the TDS rate and amount for common payments in India: interest, rent, professional fees, contracts, commission and property.
About the TDS Calculator
Tax deducted at source is collected by the payer and credited to the payee's PAN. Thresholds were raised from April 2025 (for example ₹50,000 a month for rent and ₹50,000 a year for professional fees). Under the Income-tax Act, 2025 the provisions are consolidated into one section with a rate table, but the rates are unchanged. Without a PAN, TDS is generally 20%.
The formula
TDS = payment × rate (if above the threshold)
Common TDS rates
| Payment | Rate | Threshold |
|---|---|---|
| Interest on deposits (bank, co-op, post office) | 10% | ₹50,000 per year |
| Interest on deposits: senior citizen | 10% | ₹1,00,000 per year |
| Rent of land, building or furniture | 10% | ₹50,000 per month |
| Rent of plant and machinery | 2% | ₹50,000 per month |
| Professional fees | 10% | ₹50,000 per year |
| Fees for technical services | 2% | ₹50,000 per year |
| Contractor: individual or HUF | 1% | ₹30,000 per payment |
| Contractor: others | 2% | ₹30,000 per payment |
| Commission or brokerage | 2% | ₹20,000 per year |
| Dividends | 10% | ₹10,000 per year |
| Purchase of immovable property | 1% | ₹50,00,000 per transaction |
Worked example
Example: TDS to deduct = ₹11,000
- Inputs: Payment type: Professional fees; Amount paid: ₹1,10,000; Payee has given PAN: Yes.
- Formula: TDS = payment × rate (if above the threshold)
- Result: TDS to deduct = ₹11,000
Questions people ask
How do I claim TDS deducted from me?
It appears in Form 26AS/AIS and is credited against your tax when you file.
Can I avoid TDS on interest?
Submit Form 15G (15H for seniors) if your total income is below the taxable limit.