TDS Calculator

TDS rates and thresholds, 2026-27

Salary

As per slab · Slab rates

Bank / post office interest

10% · ₹50,000 a year

Bank / post office interest (senior citizen)

10% · ₹1,00,000 a year

Professional fees (yours)

10% · ₹50,000 a year

Technical service fees

2% · ₹50,000 a year

Rent — land, building or furniture

10% · ₹50,000 a month

Rent — plant and machinery

2% · ₹50,000 a month

Rent paid by an individual or HUF

2% · ₹50,000 a month

Contractor — individual or HUF payee

1% · ₹30,000 a payment, or ₹1,00,000 a year in all

Contractor — company or firm payee

2% · ₹30,000 a payment, or ₹1,00,000 a year in all

Commission or brokerage

2% · ₹20,000 a year

Dividend

10% · ₹10,000 a year

Virtual digital assets

1% · ₹10,000 a year

E-commerce participant

0.10% · ₹5,00,000 a year