TDS Rate Chart FY 2025-26 — Complete Reference Table
| Income Range | Tax Rate |
|---|
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 - ₹5,00,000 | 5% |
| ₹5,00,001 - ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
| Type | With PAN | Without PAN |
|---|
| Land/Building | 2% | 20% |
| Plant/Machinery | 2% | 20% |
| Threshold | ₹2,40,000/year | - |
| Type | TDS Rate |
|---|
| Bank Interest | 10% |
| Post Office | 10% |
| Company Deposits | 10% |
| Threshold | ₹40,000 (₹50,000 senior) |
| Type | TDS Rate |
|---|
| Individual/HUF | 1% |
| Others | 2% |
| Single Payment | ₹30,000 |
| Total Annual | ₹1,00,000 |
| Type | With PAN | Without PAN |
|---|
| Professional Fees | 10% | 20% |
| Technical Services | 10% | 20% |
| Royalty | 10% | 20% |
| Threshold | ₹30,000 | - |
| Payment Type | Section | Rate |
|---|
| Dividend | 194 | 10% |
| Rent (non-PAN) | 194I | 20% |
| Commission | 194H | 5% |
| Immovable Property | 194IA | 1% |
| NRI Payments | 195 | Treaty Rate |
| Payment Type | Rate |
|---|
| Royalties | 10% |
| Technical Services | 10% |
| Interest | 5-15% |
| Dividends | 10% |
| Capital Gains | Treaty Rate |
- PAN mandatory for lower TDS
- Form 15G/15H for no TDS
- Quarterly TDS returns mandatory
- Certificate within 15 days
Use this chart for TDS deduction accuracy.
Need Help With Your Tax Filing?
Our expert CAs can help you file your ITR accurately, claim maximum deductions, and ensure compliance. Get started in minutes.