TDS rate chart 2025-26: every section, in one table
Threshold and rate for every common TDS section, current for FY 2025-26.
Every TDS section has its own threshold and rate, and both get revised often enough (Budget 2024 and Budget 2025 both touched several) that a single reliable table beats piecing it together from memory. This TDS rate chart 2025-26 covers every section that comes up in everyday salary, investment, and business payments, current for FY 2025-26 (AY 2026-27), with the rate that applies once you have a valid PAN on file.
TDS rate chart 2025-26: all sections
| Section | Nature of payment | Threshold | Rate |
|---|---|---|---|
| 192 | Salary | Basic exemption limit | Slab rate, spread across the year |
| 193 | Interest on securities | â‚ą10,000 | 10% |
| 194 | Dividends | â‚ą10,000/year | 10% |
| 194A | Interest (deposits, bonds) | â‚ą50,000 bank (â‚ą1,00,000 seniors), â‚ą5,000 others | 10% |
| 194B | Lottery, game show winnings | â‚ą10,000 per payout | 30% |
| 194BA | Online gaming winnings | None | 30% |
| 194C | Contractor payments | â‚ą1,00,000/year | 1% individual/HUF, 2% others |
| 194H | Commission, brokerage | â‚ą20,000/year | 2% |
| 194-I | Rent | â‚ą6,00,000/year | 2% plant/machinery, 10% land/building |
| 194-IA | Property purchase | â‚ą50,00,000 | 1% |
| 194-IB | Rent by individuals/HUF (non-audit) | Over â‚ą50,000/month | 2% |
| 194J | Professional / technical fees | â‚ą50,000/year | 10% professional, 2% technical |
| 194-O | E-commerce operator payments to sellers | â‚ą5,00,000/year | 0.1% |
| 194Q | Purchase of goods (buyer turnover > â‚ą10Cr) | â‚ą50,00,000/year, per seller | 0.1% |
This TDS rate chart covers the sections that come up most often. A handful of others (TCS provisions, and less common payment types) aren’t included here — for those, the official income tax portal is the authoritative source. If you bookmark one page for these TDS rates FY 2025-26, make it this table rather than a static TDS rates chart PDF 2025-26 — it gets corrected the moment a section changes, not at whatever point someone re-uploads a new file.
Check the tax deducted at source on salary, interest or contract income.
What changed for FY 2025-26
Several rows in these TDS rates FY 2025-26 look different from a year or two ago. Section 194-IB (rent by individuals/HUFs not subject to audit) dropped from 5% to 2%, effective 1 October 2024. Section 194 (dividends) had its threshold raised from ₹5,000 to ₹10,000 a year. Section 194-I’s rent threshold jumped from ₹2,40,000 to ₹6,00,000a year, and Section 194H’s commission rate was cut from 5% to 2%. None of these are edge cases — they’re some of the most commonly deducted sections on this whole chart.
Most TDS rate chart PDF downloads go stale the moment a rate changes mid-year, the way 194-IB just did. This page updates automatically instead of sitting in a folder from last budget — if you still want a TDS rates chart PDF 2025-26 for offline reference, your browser’s own “Print to PDF” on this page captures the same table without relying on a third-party file that may already be out of date.
No PAN or non-filer? Higher rates apply
Two override rules sit on top of every rate in this TDS rate chart. Section 206AA forces a minimum 20% TDS rate if the payee hasn’t furnished a valid PAN, regardless of what the section above would normally charge. Section 206AB pushes it further for specified non-filers: whoever hasn’t filed a return for the two preceding years, with TDS/TCS exceeding ₹50,000 in each, gets the higher of twice the normal rate or 5%. Both overrides apply automatically; neither depends on the deductor choosing to apply them.
All figures are indicative and for educational purposes only, not financial advice.
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