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TDS Calculator

Calculate Tax Deducted at Source on a payment at a given rate.

Runs in your browser — files never leave your device

TDS deducted
₹5,000
Net payable
₹45,000

How it works

This calculator applies a flat rate of tax deducted at source to a payment: TDS = amount × rate ÷ 100, and net payable = amount − TDS. It is deliberately section-agnostic — the Income-tax Act prescribes a different rate for each kind of payment, and this tool computes the deduction once you supply the rate the payer must use. Common flat rates you might enter (as of FY 2025-26):

  • Interest other than on securities (§194A): 10%
  • Contractor payments (§194C): 1% to individuals and HUFs, 2% to others
  • Commission or brokerage (§194H): 2%
  • Rent (§194I): 2% for plant and machinery, 10% for land or buildings
  • Professional fees (§194J): 10%, or 2% for technical services
  • Payee without PAN (§206AA): 20%

Salary TDS under §192 is the exception — it is slab-based on your estimated annual income, not a flat percentage, so this tool cannot compute it.

Worked example with the defaults — a ₹50,000 interest payment at 10%. TDS = 50,000 × 10 ÷ 100 = ₹5,000, so the payee receives ₹45,000. The ₹5,000 is deposited with the government against the payee’s PAN, appears in Form 26AS and AIS, and is credited against the final tax liability at filing — ending as a refund if too much was withheld, or a balance payable if too little.

What the tool ignores: thresholds. Every section deducts tax only above a floor, and Budget 2025 raised several — for bank and post-office interest under §194A the limits are ₹50,000 in general and ₹1,00,000 for senior citizens as of FY 2025-26 — so a payment below the threshold attracts no TDS even though the calculator shows one. It also skips surcharge and cess (relevant to salary and some non-resident payments), lower-deduction certificates under §197, and Forms 15G/15H. Use it for quick estimates — verify rates and thresholds with official rules or a CA.

Frequently asked questions

What exactly is TDS?
Tax Deducted at Source: the payer withholds tax from specified payments — interest, rent, fees, commission — and deposits it with the government against the payee’s PAN. The payee sees the credit in Form 26AS and AIS and adjusts it against the final tax bill when filing, so TDS is a prepayment of tax, not an extra tax.
Does this tool check TDS thresholds?
No — it applies your rate to the full amount you enter. In reality each section deducts tax only above a threshold, and Budget 2025 raised many of them; for bank and post-office interest under §194A the limits are ₹50,000 in general and ₹1,00,000 for senior citizens as of FY 2025-26. Check the current threshold for your section before assuming a deduction applies.
Which rate should I enter?
The rate of the section covering the payment — for example, as of FY 2025-26: 10% for §194A interest, 1% or 2% for §194C contractors, 2% for §194H commission, 2% or 10% for §194I rent, and 10% for §194J professional fees. If the payee hasn’t furnished a PAN, §206AA forces 20% (or the section rate if higher).
Can it calculate TDS on salary?
Not meaningfully. Salary TDS under §192 is not a flat percentage — the employer estimates your annual income, applies the slab rates of your chosen regime and spreads the resulting tax across the year’s payrolls. Use an income-tax calculator for salary; this tool suits flat-rate sections like interest, rent, commission and fees.
Is the TDS deducted my final tax on that income?
No. The income is still taxed at your slab (or applicable special rate) when you file; TDS is only credited against that bill, producing a refund if too much was withheld or a balance payable if too little. If your total income is below the taxable limit, you can submit Form 15G (15H for senior citizens) so banks skip the deduction on interest.
Is my data uploaded?
No — the calculation runs in your browser and nothing you enter is transmitted.

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