Tax
TDS on rent is judged against the annual total, so a monthly figure has to be annualised before testing the threshold.
The rent
Rent paid each month, in your local currency.
Rate and threshold
Rate applied to annual rent above the threshold. Placeholder — verify.
TDS applies only when annual rent exceeds this. India §194-I changed to ₹50,000 per month (or part) from 1 Apr 2025 — the 600,000 default is that monthly limit annualized (₹50,000 × 12). Verify with the department.
Annual Rent TDS
72,000
Total tax deducted at source on the year’s rent.
Formula verified 13 September 2026
Monthly TDS
6,000.00
Annual rent TDS divided by twelve.
Net Annual Rent
648,000
Annual rent the landlord receives after TDS.
Above Threshold? (1 = yes)
1
1 means annual rent exceeds the threshold, so TDS applies.
Educational estimate only — verify rates with your official tax authority. Read the full disclaimer ↓
Estimates only — not financial, tax, or professional advice.
100% private — every number you enter is calculated in your browser and never sent to our servers.
What it calculates: Annual Rent TDS, Monthly TDS, Net Annual Rent, Above Threshold? (1 = yes).
Updated 5 June 2026 · Transparent assumptions
The threshold for TDS on rent applies to the total paid to one landlord in a financial year, not to each month. A rent comfortably below the monthly equivalent can still cross the annual limit, and the obligation applies once it does.
That is why this calculator annualises first and tests the threshold on the total. Judging each month separately is the most common way tenants miss the obligation entirely.
Businesses and professionals subject to audit deduct TDS on rent as a matter of course. Individuals and Hindu undivided families paying rent above a specified monthly level also have to deduct, under a separate provision with a different rate and a simpler compliance route.
An ordinary salaried tenant paying modest rent has no obligation at all. Knowing which provision applies to you determines both the rate and the paperwork, and they are not the same.
A landlord receiving rent net of TDS has not lost that money — it sits against their tax account and is claimed when they file. Landlords who treat it as a deduction from income frequently object to it for that reason.
What they do need is the certificate. Without it the credit is hard to claim, which makes issuing it promptly part of the tenant’s obligation rather than a courtesy.
The rate depends on the asset. Rent for land, buildings or furniture carries one rate; plant and machinery carries a lower one. Enter the rate that matches what you are actually renting.
Rent paid to a non-resident landlord falls under an entirely different section with substantially higher rates and additional compliance. The figure produced here does not apply to that case.
Figures on this page are checked against primary, authoritative sources. Links open in a new tab.
Tax disclaimer
Tax rules vary by country, state, tax year, filing status, income type, deductions, and exemptions. This calculator is educational and uses the values you enter. Always verify final tax treatment with official sources or a qualified tax professional.
How we calculate · Found an error? email us
Published 13 September 2026