TDS on Property Calculator

Work out the TDS a buyer must deduct on a property purchase: 1% for resident sellers above ₹50 lakh, higher rates for NRI sellers.

Seller is

TDS to deduct

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TDS rules for property purchases

  • Resident seller: the buyer deducts 1% when the consideration (or stamp duty value, if higher) is ₹50 lakh or more. From 1 April 2026 this is Section 393 of the Income-tax Act, 2025 (earlier Section 194-IA), and the buyer reports it in Form 141 (which replaces Form 26QB) within 30 days from the end of the month of deduction. No TAN is needed.
  • No PAN: a higher rate of 20% applies.
  • NRI seller: the buyer needs a TAN and deducts tax at the capital gains rate plus surcharge and 4% cess, usually on the full sale value unless the seller obtains a lower-deduction certificate.

TDS is part of the price, not an extra cost. Read TDS on property purchase. Estimates only; confirm with a chartered accountant.

Other calculators

These calculators give estimates for planning only. Rates and rules change; confirm final figures with the Sub-Registrar, your bank or a chartered accountant.

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