TDS on Rent Calculator – Section 194-IB & 194-I

TDS on Rent Calculator for FY 2026–27

Use this free TDS on rent calculator to estimate tax deduction on rent paid to a resident landlord during Tax Year 2026–27. It covers current Section 393 rent rules corresponding to legacy Sections 194-IB and 194-I, the ₹50,000 monthly threshold, payer category, asset type and missing-PAN rate.

TDS on Rent Calculator

Estimate resident-landlord rent TDS under current Section 393 for Tax Year 2026–27. Legacy section names are shown for familiarity.

Monthly rent paid or credited (₹)Calculator assumes the same rent for each selected month

Months in the tax yearEnter 1 to 12 completed or payable months

Landlord's residential statusResident in IndiaNon-resident

Has the landlord furnished a valid PAN?YesNo

Estimated TDS on Rent

₹0

Current provision—

Applicability—

Total rent for selected months₹0

TDS rate applied—

Deduction timing—

Estimated net rent after TDS₹0

Reporting route—

This calculator covers rent paid to one ordinary resident landlord. TDS is not the landlord's final income-tax liability.

Reviewed on July 13, 2026 using the Income-tax Act, 2025 as amended by the Finance Act, 2026, the Income-tax Rules, 2026 and official Income Tax Department guidance.

From 1 April 2026, resident-payment TDS rules are consolidated in Section 393 of the Income-tax Act, 2025. The familiar Sections 194-IB and 194-I belong to the repealed 1961 Act, but remain useful search terms. Current Section 393(1), Table serial number 2(i) covers the PAN-based individual/HUF rent route, while serial number 2(ii) covers specified payers and multiple asset types.

Quick answer: Rent TDS generally applies when rent paid or credited to a resident exceeds ₹50,000 for a month or part of a month. The rate is 2% for the individual/HUF PAN-based category, 10% for land or building rent paid by a specified payer, and 2% for machinery, plant or equipment rent paid by a specified payer.

How to use the TDS on rent calculator

1. Select the payer category that matches the tenant.
2. For a specified payer, select the rented asset type.
3. Enter monthly rent and the number of months payable in the tax year.
4. Confirm whether the landlord is resident in India.
5. Select whether the landlord furnished a valid PAN.
6. Review applicability, rate, deduction timing, estimated TDS and reporting route.

Rent TDS rates for Tax Year 2026–27

Payer and rent type	Current provision	Rate with PAN	Threshold	Normal timing
Individual/HUF below the preceding-year turnover limits; land or building rent	Section 393(1), Table 2(i); legacy 194-IB	2%	Rent exceeds ₹50,000 for a month or part	Last month of tax year or tenancy
Specified payer; land, building, furniture or fittings	Section 393(1), Table 2(ii); legacy 194-I	10%	Rent exceeds ₹50,000 for a month or part	Credit or payment, whichever is earlier
Specified payer; machinery, plant or equipment	Section 393(1), Table 2(ii); legacy 194-I	2%	Rent exceeds ₹50,000 for a month or part	Credit or payment, whichever is earlier

Monthly threshold, not an annual shortcut: The current threshold is ₹50,000 for a month or part of a month. Therefore, the tool checks monthly rent directly instead of simply comparing annual rent with ₹6 lakh. Rent of exactly ₹50,000 does not cross an “exceeds ₹50,000” threshold.

Who is a specified payer?

For these provisions, a specified person includes any payer other than an individual or HUF. It also includes an individual or HUF whose preceding-tax-year business turnover exceeded ₹1 crore or professional gross receipts exceeded ₹50 lakh.

PAN-based individual/HUF routeUsually covers a salaried tenant, a person without business or professional income, or an individual/HUF below the stated preceding-year limits.

Specified-payer routeIncludes companies, firms and other non-individual/HUF payers, plus individuals or HUFs exceeding the preceding-year turnover limits.

How the calculator determines TDS

Estimated TDS = total rent for selected months × applicable rent-TDS rate

If monthly rent does not exceed ₹50,000, the calculator shows no TDS under the covered resident-rent provision. Once the threshold is crossed, Section 393 requires deduction on the entire covered rent amount, not merely the portion above ₹50,000.

Example: individual tenant paying ₹60,000 monthly rent

Assume an individual tenant below the turnover limits pays a resident landlord ₹60,000 per month for 12 months and the landlord provides a valid PAN.

• Total rent: ₹7,20,000.
• Applicable rate: 2%.
• Estimated TDS: ₹14,400.
• Estimated annual rent paid after TDS: ₹7,05,600.
• Deduction is normally made in the last month of the tax year or tenancy.

Example: company paying building rent

If a company pays a resident landlord ₹60,000 monthly building rent for 12 months and PAN is furnished, the 10% specified-payer rate produces estimated TDS of ₹72,000. Deduction occurs at credit or payment, whichever is earlier, and regular TAN-based compliance applies.

What changes when PAN is not furnished?

Section 397 generally requires the higher of the applicable statutory rate, rates in force or 20% when a valid PAN is not furnished. For the individual/HUF PAN-based rent category, the higher deduction cannot exceed rent payable for the last month of the tax year or the last month of tenancy. The calculator applies this cap only to that category.

Form 141 for individual/HUF rent TDS

Under the Income-tax Rules, 2026, Form 141 combines the earlier Forms 26QB, 26QC, 26QD and 26QE. For rent covered by Section 393(1), Table 2(i), the tenant uses Schedule A of Form 141. It is a PAN-based challan-cum-statement and is normally furnished electronically within 30 days from the end of the month in which deduction is made. TAN is not required for this route.

Resident versus non-resident landlord

This calculator is limited to rent paid to a resident landlord. Payment to a non-resident is governed by separate non-resident TDS provisions and can depend on the income chargeable in India, rates in force, surcharge and cess, treaty relief and any lower-deduction certificate. Selecting “non-resident” therefore returns “Not calculated” rather than a misleading zero-TDS result.

Important limits of this estimate

• It assumes one landlord/payee and a constant monthly rent.
• It does not evaluate joint ownership, multiple tenants or uneven rent instalments.
• It does not apply a lower or nil deduction certificate or statutory payee exemption.
• It does not calculate interest, late fee, penalty or correction-statement consequences.
• TDS is a tax credit for the landlord; it is not the landlord's final income-tax liability.

Related tax tools

Income Tax Calculator HRA Calculator Property Tax Calculator Rent vs Buy Calculator Rent Receipt Generator Advance Tax Calculator

Frequently asked questions

What is the TDS threshold for rent in FY 2026–27?

For the resident-rent categories covered here, TDS applies when rent exceeds ₹50,000 for a month or part of a month. The threshold is tested monthly.

What happened to Sections 194-I and 194-IB?

Those section numbers belong to the repealed Income-tax Act, 1961. From 1 April 2026, the corresponding resident-rent rules appear in Section 393(1), Table serial number 2 of the Income-tax Act, 2025.

What is the TDS rate for an individual residential tenant?

An individual or HUF below the specified preceding-year turnover limits normally deducts 2% when land or building rent paid to a resident exceeds ₹50,000 for a month or part.

What is the TDS rate on building rent paid by a company?

A company is a specified payer. The normal rate is 10% for land, building, furniture or fittings when the monthly threshold is crossed and PAN is furnished.

What is the TDS rate on machinery or plant rent?

For a specified payer, the normal rate is 2% for the use of machinery, plant or equipment when rent exceeds the monthly threshold and PAN is furnished.

When does an individual tenant deduct rent TDS?

For the PAN-based individual/HUF category, deduction is made at the earlier of credit or payment for the last month of the tax year or the last month of tenancy.

Is Form 26QC still used after 1 April 2026?

For current-law transactions, Form 141 replaces and combines the earlier PAN-based challan-cum-statements, including Form 26QC. Rent TDS uses Schedule A of Form 141.

Is TAN required for an individual tenant?

TAN is not required for rent covered by Section 393(1), Table 2(i). Form 141 is PAN based. A specified payer generally follows regular TAN-based TDS compliance.

What if the landlord does not provide PAN?

The higher-rate rule generally makes TDS 20%. For the PAN-based individual/HUF rent route, deduction is capped at rent payable for the last month of the tax year or tenancy.

Does this calculator work for a non-resident landlord?

No. Non-resident rent requires a separate calculation under the applicable non-resident payment rules, so the tool deliberately does not estimate it.

Official sources

• Income Tax Department – Section 393 resident-payment TDS table
• Income Tax Department – Section 397 TAN, PAN and higher-rate rules
• Income Tax Department – Form 141 guidance and Schedule A
• Income Tax Department – TDS on rent by an individual or HUF
• CBDT – Income-tax Act, 2025 as amended by Finance Act, 2026

Disclaimer: This calculator provides an educational estimate and is not tax, legal, tenancy or filing advice. Actual responsibility can depend on payer classification, landlord residence, ownership, timing of credit or payment, PAN status, certificates, exemptions and the terms of the rent arrangement. Verify the result on the official portal or consult a qualified tax professional.