TDS on Property Calculators
Calculate TDS on purchase of immovable property, purchase from NRI, and rent payments — as per latest Indian Income Tax rules (AY 2025–26).
Calculate TDS on purchase of immovable property, purchase from NRI, and rent payments — as per latest Indian Income Tax rules (AY 2025–26).
TDS (Tax Deducted at Source) is mandatory on certain property transactions in India. The buyer/tenant is responsible for deducting TDS and depositing it with the government. Non-compliance attracts interest & penalties.
When a buyer purchases immovable property (other than agricultural land) from a resident seller for ₹50 Lakhs or more, TDS @ 1% must be deducted. Both buyer and seller must have PAN. Form 26QB must be filed within 30 days.
TDS is calculated on higher of Sale Consideration or Stamp Duty Value.
When buying property from an NRI, TDS must be deducted on the entire sale price (not just gains). The buyer needs a TAN. TDS rates vary based on holding period and gains, with applicable surcharge and health & education cess of 4%.
| Income Level | Surcharge |
|---|---|
| Up to ₹50L | Nil |
| ₹50L – ₹1Cr | 10% |
| ₹1Cr – ₹2Cr | 15% |
| ₹2Cr – ₹5Cr | 25% |
| Above ₹5Cr | 37% |
An Individual or HUF (not liable for tax audit) must deduct TDS @ 2% when monthly rent exceeds ₹50,000. TDS is deducted once a year in the last month of the financial year or the last month of tenancy. No TAN required — use PAN. File Form 26QC.
Any person (other than Individual/HUF not liable for tax audit) must deduct TDS on rent if annual payment exceeds ₹2,40,000. Applicable to companies, firms, LLPs, and professionals. Monthly deduction. TAN required.
Our team works with certified CAs to ensure your property transaction is fully TDS-compliant. Contact us for a free consultation.