TDS Rate Chart FY 2025-26 — Complete Reference Table
TDS on Salary (Section 192)#
| 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% |
TDS on Rent (Section 194I)#
| Type | With PAN | Without PAN |
|---|---|---|
| Land/Building | 2% | 20% |
| Plant/Machinery | 2% | 20% |
| Threshold | ₹2,40,000/year | - |
TDS on Interest (Section 194A)#
| Type | TDS Rate |
|---|---|
| Bank Interest | 10% |
| Post Office | 10% |
| Company Deposits | 10% |
| Threshold | ₹40,000 (₹50,000 senior) |
TDS on Contractor (Section 194C)#
| Type | TDS Rate |
|---|---|
| Individual/HUF | 1% |
| Others | 2% |
| Single Payment | ₹30,000 |
| Total Annual | ₹1,00,000 |
TDS on Professional Fees (Section 194J)#
| Type | With PAN | Without PAN |
|---|---|---|
| Professional Fees | 10% | 20% |
| Technical Services | 10% | 20% |
| Royalty | 10% | 20% |
| Threshold | ₹30,000 | - |
TDS on Other Payments#
| Payment Type | Section | Rate |
|---|---|---|
| Dividend | 194 | 10% |
| Rent (non-PAN) | 194I | 20% |
| Commission | 194H | 5% |
| Immovable Property | 194IA | 1% |
| NRI Payments | 195 | Treaty Rate |
TDS Rates for Non-Residents#
| Payment Type | Rate |
|---|---|
| Royalties | 10% |
| Technical Services | 10% |
| Interest | 5-15% |
| Dividends | 10% |
| Capital Gains | Treaty Rate |
Important Points#
- PAN mandatory for lower TDS
- Form 15G/15H for no TDS
- Quarterly TDS returns mandatory
- Certificate within 15 days
Conclusion#
Use this chart for TDS deduction accuracy.