TDS calculator: tax to deduct when you pay a supplier
For some kinds of payment, the law makes the payer keep back a small percentage and send it to MRA on the supplier's behalf. Pick what you are paying for, type the amount and the date, and see whether TDS applies and how much to deduct.
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Your result
The numbers
What this means for you
How we worked it out
- The Income Tax Act lists the payments covered (s.111B). The rates are in the MRA Tax Deduction at Source guide. Two heads were added by the Finance Act 2026 from 13 August 2026: ICT services and software above Rs 300,000, and digital advertising.
- MRA does not require TDS when the tax would be under Rs 500. We turn that into the smallest payment on which TDS applies: Rs 500 divided by the rate.
- Government procurement and ICT services have their own thresholds written in the Act, and those win when they are higher.
The law behind this
Before you rely on this
- An individual who is not in business does not deduct TDS. This calculator is for companies, partnerships and businesses.
- Payments to a non-resident may take a treaty rate instead. Ask your accountant.