TDS Calculator
Work out the TDS to deduct on a payment and the net amount payable, using common TDS sections or your own rate.
TDS rate for this section: 10%. Choose “Custom rate” to enter a different rate.
Result
TDS rates and applicability can vary based on the nature of payment, thresholds, entity type and current tax regulations. Verify the applicable section and rate before making a deduction.
Need to track TDS deductions and challans?
Record TDS deducted and received and keep every challan organised in FinFolders.
How TDS is calculated
TDS = Payment amount × TDS rate ÷ 100, and Net payable = Payment amount − TDS. For a ₹1,00,000 professional fee at 10%, TDS is ₹10,000 and you pay ₹90,000 to the payee.
The rate depends on the nature of the payment (the TDS section), and deduction usually applies only above a threshold. If the payee doesn't provide a PAN, a higher rate, typically 20%, can apply.
Paying against a GST invoice? Use the free GST invoice generator to create the invoice, or the GST calculator to check the GST amount.
Common TDS sections in this calculator
| Section | Payment | Rate |
|---|---|---|
| 194C | Contractor payment (individual / HUF) | 1% |
| 194C | Contractor payment (others) | 2% |
| 194J | Professional services | 10% |
| 194J | Technical services | 2% |
| 194H | Commission or brokerage | 2% |
| 194I | Rent of land, building or furniture | 10% |
| 194I | Rent of plant or machinery | 2% |
| 194A | Interest (other than on securities) | 10% |
| 194T | Salary, commission or interest to partners | 10% |
| 194Q | Purchase of goods | 0.1% |
| 194O | E-commerce operator payments | 0.1% |
| 194-IA | Purchase of immovable property | 1% |
Rates last reviewed October 2026. Thresholds, PAN status and entity type can change the applicable rate, so confirm with your tax advisor before deducting.
TDS calculator FAQs
What is TDS?
Tax Deducted at Source (TDS) is tax the payer deducts from certain payments, such as professional fees, contract work, rent or commission, and deposits with the government on the payee's behalf.
How is TDS calculated?
Multiply the payment amount by the applicable TDS rate. For a ₹1,00,000 payment at 10%, TDS is ₹10,000 and the net payable is ₹90,000.
Is TDS deducted on the amount including GST?
Generally, when GST is shown separately on the invoice, TDS is calculated on the amount excluding GST. Check the applicable rules for your payment before deducting.
What if the payee does not have a PAN?
If the payee does not provide a valid PAN, TDS is usually deducted at a higher rate, typically 20%, under section 206AA. You can enter this as a custom rate in the calculator.
