This TDS calculator tells you how much tax to deduct from a payment and what to pay the other side. Choose the payment type (contract, professional fee, rent, commission, interest and others), enter the amount and say whether the payee has given a PAN; the result shows the threshold for that section, the rate that applies, the TDS amount and the net payment.
Everything runs in your browser and nothing is stored. Below the calculator you will find the formula it uses, examples for a bill and for monthly salary, and the points it cannot judge for you, such as whether a payment is a contract or a professional fee. For the rates themselves, use the TDS rate chart.
Quick facts
Formula
TDS = amount before GST × rateWhen
Once the single bill or yearly limit is crossedNo PAN
20% or the normal rate, whichever is higherSalary
Yearly tax ÷ remaining months of payGST
Left out of the base when shown separatelyDeposit
By the 7th of the next month; 30 April for March
How the TDS calculator works and how to read the result
The result box has four lines. Threshold is the limit for that payment type for FY 2025-26; if your amount is below it and you do not expect yearly payments to cross it, TDS may be nil. Rate depends on the payee: for contracts, 1% for an individual or HUF and 2% for others; without a PAN it switches to the higher rate. TDS is the tax to deposit. Net payment is what you transfer to the payee. If the bill has GST shown separately, enter only the amount before GST.
TDS formula and how to calculate TDS on a bill amount
The formula is simple: TDS = taxable value × rate. The skill is in picking the right base and section.
A start-up pays a lawyer. Fee ₹80,000 plus 18% GST of ₹14,400, total ₹94,400. Professional fees under 194J carry 10% above ₹50,000 in the year.
- Base: ₹80,000 (GST left out).
- TDS: ₹80,000 × 10% = ₹8,000.
- Net payment: ₹94,400 minus ₹8,000 = ₹86,400.
No PAN given. A ₹50,000 transport bill from a contractor who gives no PAN carries 20% instead of 1% or 2%: TDS ₹10,000 and net payment ₹40,000.
TDS calculation on salary for tax year 2026-27
Salary TDS works differently. The employer estimates your tax for the whole year and spreads it over the months of pay. For tax year 2026-27 this is under section 392 of the 2025 Act; for FY 2025-26 it was section 192.
Annual salary ₹18,00,000, new regime.
- Take off the standard deduction of ₹75,000: taxable income ₹17,25,000.
- Tax: 5% on 4 to 8 lakh is ₹20,000; 10% on 8 to 12 lakh is ₹40,000; 15% on 12 to 16 lakh is ₹60,000; 20% on ₹1,25,000 is ₹25,000. Total ₹1,45,000.
- Add 4% cess: ₹5,800. Total ₹1,50,800.
- Monthly TDS: ₹1,50,800 ÷ 12 = about ₹12,567.
The slabs are the same for FY 2025-26, so the calculation for that year gives the same figure. Taxable income up to ₹12 lakh pays nil after the rebate, so salary up to ₹12.75 lakh has no TDS in the new regime. The income tax calculator handles the old regime and deductions.
Rates the calculator uses for common payments
| Payment | Section | Rate | Limit |
|---|---|---|---|
| Contract work | 194C | 1% individual or HUF, 2% others | ₹30,000 a bill or ₹1,00,000 a year |
| Professional fees | 194J | 10% | ₹50,000 a year |
| Technical services | 194J | 2% | ₹50,000 a year |
| Commission | 194H | 2% | ₹20,000 a year |
| Rent of land or building | 194I | 10% | ₹50,000 a month |
| Interest from banks | 194A | 10% | ₹50,000; ₹1,00,000 for seniors |
| Interest from others | 194A | 10% | ₹10,000 |
| Partner salary and interest | 194T | 10% | ₹20,000 |
For tax year 2026-27 these sit in the TDS table under section 393 at the same rates.
What the calculator cannot decide for you
- Whether a payment is work, a professional fee or a technical service. Design advice is a fee; printing to your design is work.
- Whether the payee holds a lower deduction certificate, which overrides the normal rate.
- Whether yearly payments to the same person will cross the limit later. Track totals in your books.
- Interest for a late deposit. Use the TDS interest calculator for that.
Find the guide for your payment
| Page | Best for |
|---|---|
| Employees | Monthly salary deduction, regime choice and Form 12BB proofs |
| Freelancers and consultants | 2% or 10% on fees, with the ₹50,000 test |
| Job work and transport | 1% or 2% on contracts and freight bills |
| Agents | 2% on brokerage above ₹20,000 |
| Landlords of shops and offices | 2% or 10% rent rules for businesses |
| Home buyers | Form 26QB and the 1% on purchases |
| Buyers dealing with an NRI | Higher deduction under section 195 |
| Lenders and borrowers | Interest on loans and the ₹10,000 limit |
| Depositors | Bank interest, with an FD TDS worked example |
| People with low income | The single declaration that replaced 15G and 15H |
| Large buyers of goods | 0.1% beyond ₹50 lakh from one seller |
| Online sellers | What the marketplace cuts at 0.1% |
| Crypto traders | 1% on each transfer |
| Firms giving dealer perks | 10% on gifts above ₹20,000 |
| Partnership firms | 10% on partner salary and interest |
| Heavy cash users | 2% above ₹1 crore of withdrawals |
| Investors and winners | Dividends, mutual funds, lotteries, insurance |
| People who missed returns | The end of the 206AB rule |
| Anyone checking a rate | All sections in one chart |
| Beginners | How the system of deduction at source works |
| Accounts teams | Calendar of deposits and returns |
| Deductors paying tax | Step by step Challan 281 |
| Deductors filing returns | Quarterly statements and their forms |
| Deductors and payees | Statements, defaults and Form 26AS on TRACES |
| Late payers | Interest at 1% and 1.5% with its own calculator |
| Payees wanting proof | Form 16A, 16B and Form 131 |
| Over-deducted payees | Getting excess tax back |
| Sellers | When tax is collected, not deducted |
| Suppliers to government | The 2% GST deduction |
The calculator and this page give general information on Indian TDS. Results are estimates, and your accountant should confirm them before money moves.
Sources we checked
- Income-tax Act, 1961, sections 192 and 194C to 194T
- Income-tax Act, 1961, section 206AA
- Income-tax Act, 2025, sections 392 and 393
- CBDT Circular 23 of FY 2017-18
Frequently asked questions
How do I calculate TDS on a bill?
Find the section for the payment, check that the limit is crossed, then multiply the amount before GST by the rate. Pay the payee the bill total minus the TDS.
How to calculate TDS on salary?
Your employer estimates the tax for the full year under your chosen regime, after the standard deduction and allowed deductions, then divides it over the months of salary left.
What is the TDS calculation formula?
TDS equals the taxable value of the payment multiplied by the rate for that section. Without a PAN, apply the higher of 20% and the section rate.
Is TDS calculated on the amount with GST?
Not when GST appears as a separate line; the base is then the value before tax.
Is there an interest on TDS calculator for late deposits?
Yes, a separate calculator on the TDS late payment interest page works out 1% and 1.5% a month. This page only covers the deduction itself.
Is this a TDS calculator on salary too?
The tool here handles payments such as bills, fees and rent. For salary, follow the monthly method shown above or use the income tax calculator, which shows monthly TDS.