TDS rate chart (FY 2025-26 onwards)
| Payment | Section (1961 Act) | Rate | Threshold |
|---|---|---|---|
| Salary | 192 | Slab rate | Above the basic exemption limit |
| Interest by banks / post office | 194A | 10% | ₹50,000 a year (₹1 lakh for senior citizens) |
| Interest by others | 194A | 10% | ₹10,000 a year |
| Dividend | 194 | 10% | ₹10,000 a year |
| Contractor payments – individual / HUF | 194C | 1% | ₹30,000 single or ₹1 lakh a year |
| Contractor payments – others | 194C | 2% | ₹30,000 single or ₹1 lakh a year |
| Commission or brokerage | 194H | 2% | ₹20,000 a year |
| Insurance commission | 194D | 2% (individuals) | ₹20,000 a year |
| Rent – land, building, furniture | 194-I | 10% | ₹50,000 a month |
| Rent – plant and machinery | 194-I | 2% | ₹50,000 a month |
| Rent paid by individuals / HUFs not under audit | 194-IB | 2% | ₹50,000 a month |
| Professional fees | 194J | 10% | ₹50,000 a year |
| Technical services, call centres | 194J | 2% | ₹50,000 a year |
| Purchase of immovable property | 194-IA | 1% | ₹50 lakh |
| Purchase of goods | 194Q | 0.1% | Above ₹50 lakh from one seller (buyer turnover > ₹10 crore) |
| E-commerce operator payments | 194-O | 0.1% | ₹5 lakh a year for individual sellers |
| Salary, interest, commission to partners | 194T | 10% | ₹20,000 a year |
| Payments to non-residents | 195 | As per Act / treaty | No threshold |
Rates are for resident payees with a valid PAN; without a PAN, TDS is generally 20% (or the higher applicable rate). From 1 April 2026 the Income-tax Act, 2025 uses new section numbers, but these rates and limits continue unless changed by notification.
Deducting is only half the job – quarterly returns (24Q, 26Q, 27Q) and Form 16/16A are due too. See our TDS return filing service.
Frequently Asked Questions
When is TDS deposited?
By the 7th of the following month; TDS deducted in March can be deposited by 30 April.
What if the payee has no PAN?
TDS is deducted at 20% or the normal rate, whichever is higher, under section 206AA.
Is TDS deducted on GST?
No, if GST is shown separately on the invoice, TDS is calculated on the amount excluding GST.
What is the TDS rate on rent paid by individuals?
2% under section 194-IB when rent exceeds ₹50,000 a month, for individuals and HUFs not liable to tax audit.
Rates and thresholds as per the Finance Act 2025. Check the latest notifications before deducting.