TDS Rate Chart, FY 2025-26
A single-page TDS rate chart covering the sections individuals and small businesses run into most often, with rates and threshold limits for FY 2025-26.
Want the TDS amount for a specific payment? Use the TDS Calculator instead.
| Nature of payment | Section | Rate | Threshold |
|---|---|---|---|
| Salary Deducted at the employee's applicable income tax slab rate for the year, not a flat percentage. Use the Income Tax Calculator to estimate the underlying tax. | 192 | Slab rate | Varies |
| Interest on securities | 193 | 10.0% | Varies No single flat threshold; it varies by the type of security, and some categories have no threshold at all. |
| Dividend | 194 | 10.0% | ₹10,000 |
| Interest other than securities (bank/FD/RD interest) | 194A | 10.0% | ₹40,000 ₹50,000 if the recipient is a senior citizen. |
| Payment to a contractor, individual/HUF payee | 194C | 1.0% | ₹30,000 Also applies if total payments to this contractor in the year cross ₹1,00,000, even if each individual payment stays below ₹30,000. |
| Payment to a contractor, other payee (company, firm, etc.) | 194C | 2.0% | ₹30,000 Also applies if total payments to this contractor in the year cross ₹1,00,000, even if each individual payment stays below ₹30,000. |
| Commission or brokerage | 194H | 5.0% | ₹15,000 |
| Rent on plant, machinery or equipment | 194-I | 2.0% | ₹2,40,000 Threshold applies per year, per landlord. |
| Rent on land, building or furniture | 194-I | 10.0% | ₹2,40,000 Threshold applies per year, per landlord. |
| Professional fees | 194J | 10.0% | ₹30,000 |
| Technical services fees | 194J | 2.0% | ₹30,000 |
| Purchase of immovable property Applies on the higher of the actual consideration or the property's stamp duty value, not just the agreed sale price. | 194-IA | 1.0% | ₹50,00,000 |
This covers the sections individuals and small businesses run into most often, not every TDS provision. Rates and thresholds change with each Union Budget; confirm the current figure before deducting or filing, especially for a transaction close to a Budget date. For general informational purposes only, not professional tax advice.