TDS Calculator FY 2025-26 — Rates & Thresholds

Check whether TDS applies to a payment, the correct rate for the section and payee, and the net amount to pay — updated for the Budget 2025 thresholds.

Nature of payment

This payment (excluding GST)

₹

Already paid to this payee this financial year (before this payment)

₹

Used for the annual thresholds. For rent, enter the monthly rent in the payment field.

Payee

Payee has given a valid PAN?

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📘 Read the full guide: TDS Rate Chart FY 2025-26 — Rates, Thresholds and Due Dates →

How to use the TDS Calculator FY 2025-26 — Rates & Thresholds

Pick the nature of payment (section).
Enter this payment and what you have already paid this payee in the financial year.
Choose the payee type and whether they have given a PAN.
See whether TDS applies, the rate and the net amount to pay.

Formula used

FY 2025-26: 194C 1%/2% (single > ₹30,000 or year > ₹1,00,000) · 194J 10% professional / 2% technical (year > ₹50,000) · 194I 10% building / 2% machinery (rent > ₹50,000 a month) · 194H 2% (year > ₹20,000) · 194A 10% (> ₹10,000; banks ₹50,000, seniors ₹1,00,000) · 194Q 0.1% above ₹50 lakh.

No PAN: the higher of 20% and twice the normal rate (5% for 194Q).

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TDS Calculator FY 2025-26 — Rates & Thresholds — FAQs

What changed in TDS thresholds from 1 April 2025?▾

Budget 2025 raised several limits: professional fees (194J) to ₹50,000 a year, commission (194H) to ₹20,000, rent (194I) to ₹50,000 a month, and bank interest (194A) to ₹50,000 — ₹1,00,000 for senior citizens.

What is the TDS rate for contractors under 194C?▾

1% when the contractor is an individual or HUF and 2% for companies, firms and others. It applies when a single payment exceeds ₹30,000 or the year's total exceeds ₹1,00,000.

Is TDS deducted on the GST amount?▾

No, if GST is shown separately on the invoice. TDS is then calculated on the amount excluding GST.

What happens if the payee has no PAN?▾

Section 206AA requires TDS at the higher of 20% or twice the normal rate (5% for 194Q purchases).

How to use the TDS Calculator FY 2025-26 — Rates & Thresholds

Formula used

TDS Calculator FY 2025-26 — Rates & Thresholds — FAQs

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