TDS Rate Lookup
TDS Rates and Sections for Indian Freelancers
12 TDS sections covered — domestic (194J / 194C / 194H), platform (194O), and cross-border (Section 195) — with current rates, thresholds, deductor rules, and worked examples for FY 2026-27. Foreign clients typically do not deduct Indian TDS.
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Rates reflect Finance Act 2025 as applicable for FY 2025-26 / FY 2026-27. Always verify with CBDT's TDS rate chart or your CA before deducting.
Most relevant to freelancers
These are the sections Indian clients are most likely to deduct under. Foreign clients typically do not deduct Indian TDS — see Section 195 for cross-border exceptions.
TDS on Professional Fees and Technical Services
Most common section for freelance professional billings (10%).
From 2026: Section 393(1) Sl. 6(iii)
TDS on Contractual Payments
Contract / works-contract payments (1% individuals, 2% others).
From 2026: Section 393(1) Sl. 6(i)
Sometimes relevant
You may run into these depending on your work and clients.
TDS on Commission and Brokerage
Commission and brokerage payments (2%).
TDS by E-Commerce Operators
E-commerce platforms (Upwork-like Indian equivalents) deducting 1%.
TDS on Payments to Non-Residents
Cross-border payments to non-residents (varies, often 10-40%).
Other Indian TDS sections (reference)
Less common for typical freelance work, but covered for completeness.
TDS on Rent
Rent paid for land, building, plant, or machinery.
TDS on Rent by Individuals (Non-Audit)
Rent paid by individuals/HUFs above Rs. 50,000/month (2%).
TDS on Purchase of Goods
Buyers with turnover above Rs. 10 crore deducting on goods purchases.
TDS on Benefits or Perquisites
Business benefits/perks given to recipients (10%).
TDS on Virtual Digital Asset (VDA) Transfers
Crypto and VDA transfer payments (1%).
TDS on Cash Withdrawals
Bank cash withdrawals above Rs. 1 crore (2%).
TDS on Insurance Commission
Insurance agent commission (2% post-Budget 2024).
Calculate TDS now
Pick your section, enter the gross payment, and we'll compute the TDS — including the no-PAN 20% rule and platform-deducted 194O exemptions.