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TDS Rate Chart FY 2026-27 — Complete Reference Table

Complete TDS rate chart for FY 2026-27 covering salary, rent, interest, contractor, professional fees, and other deductions.

Alok K Acharya & Associates
1 March 2025·Updated 31 August 20262 min read
TDSRate ChartFY 2026-27Tax Deduction
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TDS Rate Chart FY 2026-27 — Complete Reference Table#

TDS on Salary (Section 192)#

Income RangeTax Rate
Up to ₹2,50,000Nil
₹2,50,001 - ₹5,00,0005%
₹5,00,001 - ₹10,00,00020%
Above ₹10,00,00030%

TDS on Rent (Section 393)#

TypeWith PANWithout PAN
Land/Building2%20%
Plant/Machinery2%20%
Threshold₹2,40,000/year-

TDS on Interest (Section 194A)#

TypeTDS Rate
Bank Interest10%
Post Office10%
Company Deposits10%
Threshold₹40,000 (₹50,000 senior)

TDS on Contractor (Section 393)#

TypeTDS Rate
Individual/HUF1%
Others2%
Single Payment₹30,000
Total Annual₹1,00,000

TDS on Professional Fees (Section 393)#

TypeWith PANWithout PAN
Professional Fees10%20%
Technical Services10%20%
Royalty10%20%
Threshold₹30,000-

TDS on Other Payments#

Payment TypeSectionRate
Dividend19410%
Rent (non-PAN)39320%
Commission194H5%
Immovable Property194IA1%
NRI Payments195Treaty Rate

TDS Rates for Non-Residents#

Payment TypeRate
Royalties10%
Technical Services10%
Interest5-15%
Dividends10%
Capital GainsTreaty Rate

Important Points#

  • PAN mandatory for lower TDS
  • Form 121 for no TDS
  • Quarterly TDS returns mandatory
  • Certificate within 15 days

Conclusion#

Use this chart for TDS deduction accuracy.

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