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TDS on property purchase calculator for India

Income-tax Act, 2025 and Finance Act, 2026; rates checked on 18 October 2026 against the Gazette of India and the Income Tax Department.

In short

Buying from a resident seller for ₹80 lakh with a stamp duty value of ₹85 lakh, the buyer deducts ₹85,000: 1% of the higher of the two, because one of them is ₹50 lakh or more. Buying the same home from a non-resident who held it more than 24 months, the rate in force is 12.5% plus surcharge and 4% cess, 14.3% of the ₹80 lakh paid, or ₹11,44,000, unless the seller or the buyer obtains a certificate from the Assessing Officer. The rule is central and the same in every state; the TDS is part of the price, paid to the government instead of the seller.

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Amount the rate applies to₹85,00,000
Rate1%
TDS the buyer deducts₹85,000
Non-resident: TDS on the gain only, with an Assessing Officer's determinationnot applicable (resident seller)
Paid to the seller₹79,15,000
StatementForm 141, Schedule B

Resident seller (section 393(1), Table Sl. No. 3(i)): TDS = 1% × the higher of the price and the stamp duty value, when either is ₹50 lakh or more; without a PAN, 20% (section 397(2)). No surcharge or cess on a deduction from a resident (Finance Act, 2026, section 3(17)). Non-resident seller (section 393(2), Table Sl. No. 17): rate in force of 12.5% on a long-term gain or 30% on other income, plus surcharge on the amount subject to deduction (capped at 15% for a capital gain) and 4% cess. The Act deducts on the sum paid: only a determination of the chargeable part under section 395(2), asked by the buyer, or a lower or nil deduction certificate under section 395(1), asked by the seller, reduces it. Not included: marginal relief on surcharge, treaty rates under section 159, interest and fees for late payment.

TDS by price and by seller

Price paidResident sellerNon-resident, long-termNon-resident, short-term
₹45 lakhnone₹5,85,000₹14,04,000
₹50 lakh₹50,000₹6,50,000₹15,60,000
₹80 lakh₹80,000₹11,44,000₹27,45,600
₹1.5 crore₹1,50,000₹22,42,500₹53,82,000
₹3 crore₹3,00,000₹44,85,000₹1,17,00,000

Calculation with the formula above, with a valid PAN, a stamp duty value not above the price, and no certificate under section 395. For a non-resident, the deduction on the full price is the default under the Act, not the final tax: the seller claims credit for it in an Indian return.

Before you pay

General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.

Sources