FY 2025–26 / AY 2026–27
TDS rate finder
Look up common resident-payment rates and thresholds.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Apply the resident-payment rate when the annual, monthly or single-payment threshold is crossed.
What you need to enter
- Payment type
- Amount for this payment / month
- Financial-year aggregate (including this payment)
- Valid PAN furnished?
Assumptions and limitations
FY 2025–26, resident payees and eligible deductors with valid classification. For rent, enter the total for the month. Contractor threshold: ₹30,000 per payment OR ₹1 lakh annually. Deduction timing, prior-payment catch-up, lower certificates and non-residents are excluded.
For bank interest, use the applicable bank/co-operative bank/post-office rule, not every payer of interest. Annual aggregate includes the payment shown. No-PAN rate is generally the higher statutory rate; this tool uses 20% for the selected categories. Prior-payment catch-up and lower/nil certificates require separate adjustment.