TDS & TCS Rate Calculator FY 2026-27
As per the new Income Tax Act, 2025 — search by keyword, find the applicable new section with old Act reference, threshold, forms & compute TDS/TCS instantly.
Calculator Steps
Step 1: Select Nature of Payment
| Nature of Payment | New Sec | Rate | Action |
|---|---|---|---|
Salary — Government Employees (other than Union Govt) As per slab | 392 | slab | |
Salary — Non-Government Employees As per slab | 392 | slab | |
Premature Withdrawal from EPF / PF ₹50,000 or more | 392(7) | 10.0% | |
Commission / Brokerage — Insurance ₹20,000 | 393(1) [Sl. No. 1(i)] | 2.0% | |
Commission / Brokerage — Others ₹20,000 | 393(1) [Sl. No. 1(ii)] | 2.0% | |
Rent — Person Other than Specified Person ₹50,000 per month | 393(1) [Sl. No. 2(i)] | 2.0% | |
Rent — Machinery / Plant / Equipment ₹50,000 per month | 393(1) [Sl. No. 2(ii).D(a)] | 2.0% | |
Rent — Land / Building / Furniture ₹50,000 per month | 393(1) [Sl. No. 2(ii).D(b)] | 10.0% | |
Purchase of Immovable Property (not agricultural land) ₹50,00,000 | 393(1) [Sl. No. 3(i)] | 1.0% | |
Payment under Joint Development Agreement (JDA) No minimum | 393(1) [Sl. No. 3(ii)] | 10.0% | |
Compensation on Compulsory Acquisition of Immovable Property ₹5,00,000 | 393(1) [Sl. No. 3(iii)] | 10.0% | |
Income from Units of Mutual Fund / Specified Undertaking ₹10,000 | 393(1) [Sl. No. 4(i)] | 10.0% | |
Income from REIT / InvIT — Interest / Dividend / Rental No minimum | 393(1) [Sl. No. 4(ii)] | 10.0% | |
Income from Investment Fund (AIF / Category III) No minimum | 393(1) [Sl. No. 4(iii)] | 10.0% | |
Income from Securitisation Trust No minimum | 393(1) [Sl. No. 4(iv)] | 10.0% | |
Interest on Securities / Debentures / Govt Bonds ₹10,000 | 393(1) [Sl. No. 5(i)] | 10.0% | |
Interest other than Securities — Senior Citizen ₹1,00,000 | 393(1) [Sl. No. 5(ii).D(a)] | 10.0% | |
Interest other than Securities — Non-Senior Citizen (Bank/Post Office) ₹50,000 | 393(1) [Sl. No. 5(ii).D(b)] | 10.0% | |
Interest — Non-Banking Sources (Companies, Firms, Others) ₹10,000 | 393(1) [Sl. No. 5(iii)] | 10.0% | |
Contractor — Individual / HUF (Single ≥₹30,000 / Aggregate ≥₹1L) ₹30,000 single / ₹1,00,000 aggregate | 393(1) [Sl. No. 6(i).D(a)] | 1.0% | |
Contractor — Others (Company/Firm/AOP) (Single ≥₹30,000 / Aggregate ≥₹1L) ₹30,000 single / ₹1,00,000 aggregate | 393(1) [Sl. No. 6(i).D(b)] | ||
Contractor / Professional / Commission — Ind/HUF (> ₹50 Lakh) ₹50,00,000 | 393(1) [Sl. No. 6(ii)] | 2.0% | |
Technical Services / Royalty (Films/Books) / Call Centre ₹50,000 | 393(1) [Sl. No. 6(iii).D(a)] | 2.0% | |
Professional Services — Doctor, Lawyer, CA, Architect etc. ₹50,000 | 393(1) [Sl. No. 6(iii).D(b)] | 10.0% | |
Director Remuneration / Fees / Commission (No Threshold) No minimum (applies from first rupee) | 393(1) [Sl. No. 6(iii).D(b)] | 10.0% | |
Dividends — Indian Companies (including Preference) No minimum | 393(1) [Sl. No. 7] | 10.0% | |
Life Insurance Policy — Maturity / Surrender ₹1,00,000 | 393(1) [Sl. No. 8(i)] | 2.0% | |
Purchase of Goods (Buyer turnover > ₹10 Crore) Amount exceeding ₹50 Lakh | 393(1) [Sl. No. 8(ii)] | 0.1% | |
Payment to Specified Senior Citizen (75+ years) As per slab | 393(1) [Sl. No. 8(iii)] | slab | |
Benefits / Perquisites (Business or Profession) (Specified Person) ₹20,000 | 393(1) [Sl. No. 8(iv)] | 10.0% | |
E-Commerce Participant — Online Marketplace Sales ₹5,00,000 (for Individual and HUF only) | 393(1) [Sl. No. 8(v)] | 0.1% | |
Virtual Digital Asset (Crypto / NFT) Transfer — Individual / HUF ₹50,000 (for Individual / HUF) | 393(1) [Sl. No. 8(vi)] | 1.0% | |
Virtual Digital Asset (Crypto / NFT) Transfer — Other than Individual / HUF ₹10,000 (Other than Individual / HUF) | 393(1) [Sl. No. 8(vi)] | 1.0% | |
Winnings — Lottery / Crossword / Card Game / Gambling ₹10,000 in single transaction | 393(3) [Sl. No. 1] | 30.0% | |
Winnings from Online Games No minimum (on net winnings) | 393(3) [Sl. No. 2] | 30.0% | |
Winnings from Horse Race ₹10,000 in single transaction | 393(3) [Sl. No. 3] | 30.0% | |
Commission on Lottery Tickets (Stocking/Distributing/Selling) ₹20,000 | 393(3) [Sl. No. 4] | 2.0% | |
Cash Withdrawal — Co-operative Society (> ₹3 Crore) ₹3,00,00,000 | 393(3) [Sl. No. 5.D(a)] | 2.0% | |
Cash Withdrawal — Others (> ₹1 Crore) ₹1,00,00,000 | 393(3) [Sl. No. 5.D(b)] | 2.0% | |
NSS Withdrawal ₹2,500 | 393(3) [Sl. No. 6] | 10.0% | |
Payment to Partner by Firm / LLP (Salary/Bonus/Commission/Interest) ₹20,000 | 393(3) [Sl. No. 7] | 10.0% | |
TCS — Sale of Alcoholic Liquor for Human Consumption Nil | 394(1) [Sl. No. 1] | 2.0% | |
TCS — Sale of Tendu Leaves Nil | 394(1) [Sl. No. 2] | 2.0% | |
TCS — Timber / Forest Produce No minimum | 394(1) [Sl. No. 3] | 2.0% | |
TCS — Scrap Nil | 394(1) [Sl. No. 4] | 2.0% | |
TCS — Minerals (Coal, Lignite, Iron Ore) Nil | 394(1) [Sl. No. 5] | 2.0% | |
TCS — Sale of Motor Vehicle (> ₹10 Lakh) More than ₹10,00,000 | 394(1) [Sl. No. 6(a)] | 1.0% | |
TCS — Sale of Luxury Goods (Watch, Art, Bag, Shoes, etc.) > ₹10 Lakh More than ₹10,00,000 | 394(1) [Sl. No. 6(b)] | 1.0% | |
TCS — LRS Remittance — Education / Medical Treatment (More than ₹10 Lakh) More than ₹10,00,000 | 394(1) [Sl. No. 7.D(a)] | 2.0% | |
TCS — LRS Remittance — Other Purposes (More than ₹10 Lakh) More than ₹10,00,000 | 394(1) [Sl. No. 7.D(b)] | 20.0% | |
TCS — Overseas Tour Package No Minimum | 394(1) [Sl. No. 8.D(a)] | 2.0% | |
TCS — Parking Lot / Toll Plaza / Mine or Quarry No minimum | 394(1) [Sl. No. 9] | 2.0% |