TDS Calculator — Tax Deducted at Source (FY 2025-26)
TDS on interest, rent, contractor, commission and professional fees.
✓ FY 2025-26 rates · updated June 2026
FY 2025-26 rates for resident payees with PAN. Each section also has an annual threshold below which no TDS applies (e.g. ₹50,000 for bank interest, ₹30,000 per contract under 194C) — check the threshold for your section. TDS on salary (192) follows your slab instead; use the income tax calculator for that.
Results are estimates for information only, not financial advice. See how we build and verify our calculators.
Select the nature of payment and the amount to compute TDS at the correct section rate for FY 2025-26 — 10% on bank interest (194A), 1–2% on contractor payments (194C), 2% on commission (194H), 2%/10% on rent (194I) and 10%/2% on professional or technical fees (194J). Toggle PAN off to see the 20% rate under section 206AA. Salary TDS follows your slab instead — use the income tax calculator for that.
How to use the TDS Calculator
- Pick the section that matches the payment (interest, rent, contractor, commission, professional fees).
- Enter the payment amount.
- Set whether the payee has furnished PAN.
- Read the TDS to deduct and the net amount payable.
Frequently asked questions
What happens without PAN?
Section 206AA applies: TDS at the higher of the section rate or 20%. Furnishing PAN (or linking it with Aadhaar — unlinked PAN counts as inoperative) avoids the punitive rate.
Are there thresholds below which no TDS applies?
Yes, per section — e.g. ₹50,000/year for bank interest under 194A, ₹30,000 per contract under 194C, ₹50,000/month rent for individuals under 194-IB. Below the threshold, deduct nothing.
Is TDS my final tax?
No — it's an advance collection. Your actual liability is computed at return filing; excess TDS comes back as a refund, shortfall is paid as self-assessment tax. Track credits in Form 26AS/AIS.