TDS Rate Finder (FY 2025-26)

⚡ In shortTax Deducted at Source (TDS) requires the payer to withhold tax on certain payments — rent, contractor bills, professional fees, commission, interest and more — and each type of payment has its own section, rate and exemption threshold. Every TDS section sets a rate and a threshold: no TDS is deducted until the payment (single or aggregate for the year) crosses that threshold. For example, 194C on contractor payments is 1% for individuals/HUF and 2% for others above ₹30,000 per contract or ₹1,00,000 a year; 194J on professional or technical fees is 10% (2% for technical services) above ₹50,000; 194-I on rent of land or buildings is 10% above ₹6,00,000 a year; 194H on commission is 2% above ₹20,000. If the payee does not give a PAN, section 206AA forces a higher rate — usually 20%. This finder lets you search by section number or type of payment and shows the current FY 2025-26 rate and threshold; always confirm on the income-tax portal before deducting, as thresholds were revised in Budget 2025.

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How it is calculated

Every TDS section sets a rate and a threshold: no TDS is deducted until the payment (single or aggregate for the year) crosses that threshold. For example, 194C on contractor payments is 1% for individuals/HUF and 2% for others above ₹30,000 per contract or ₹1,00,000 a year; 194J on professional or technical fees is 10% (2% for technical services) above ₹50,000; 194-I on rent of land or buildings is 10% above ₹6,00,000 a year; 194H on commission is 2% above ₹20,000. If the payee does not give a PAN, section 206AA forces a higher rate — usually 20%. This finder lets you search by section number or type of payment and shows the current FY 2025-26 rate and threshold; always confirm on the income-tax portal before deducting, as thresholds were revised in Budget 2025.

Frequently asked questions

What is the TDS rate on professional fees?

Under section 194J, TDS is 10% on professional fees and 2% on technical services or call-centre payments, deducted once the amount exceeds ₹50,000 in the year.

What is the TDS threshold on rent?

Under 194-I, rent of land/building attracts 10% and plant/machinery 2%, above ₹6,00,000 a year (revised from FY 2025-26). An individual or HUF not liable to audit deducts 2% under 194-IB above ₹50,000 a month.

What happens if the payee has no PAN?

Section 206AA applies a higher TDS rate — generally 20%, or the normal rate if higher — when the payee does not furnish a valid PAN.

Are these TDS rates final?

TDS rates and thresholds change with each Finance Act and were revised in Budget 2025. This chart reflects FY 2025-26; always confirm the current rate on incometax.gov.in before deducting.

Related reading

India Law Simplified is an AI-assisted tool, not a substitute for a licensed CA or advocate. Tax rules and limits change with each Finance Act — verify before relying on any figure.