FY 2025–26 / AY 2026–27
TCS on foreign remittances
Estimate collection for LRS transfers and overseas tours.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Apply the FY 2025–26 purpose rate to the current amount crossing the annual ₹10 lakh LRS threshold; tours have their own two-tier schedule.
What you need to enter
- Purpose
- Current remittance / package
- Earlier relevant remittances this financial year
Assumptions and limitations
FY 2025–26 rates only. LRS ₹10 lakh threshold; education/medical 5%, other purposes 20% above threshold. Qualifying education loan: nil. Overseas tours: 5% up to ₹10 lakh, 20% above. Aggregate LRS purposes appropriately; TCS is a tax credit, not an extra final tax.
Enter prior LRS remittances across purposes and authorised dealers; for tours, use prior tour purchases separately. This assumes valid PAN and ordinary collection status. A qualifying education loan must meet the statutory lender conditions. TCS can be claimed as a tax credit.