TDS calculator
Select the payment head, enter the bill amount and we'll work out the tax to deduct at source β including the higher rate that applies when the payee has no TIN.
Calculate
AY 2025-2026Rate varies by contract value band under the rules; 5% is the common band.
Enter an amount to calculate
Choose the payment head and type in the bill amount.
Full TDS rate table
Assessment year 2025-2026 β 11 sections
| Section | Head of income | With TIN | No TIN | Threshold |
|---|---|---|---|---|
| §52 | Supply of goodsContractors and suppliers | 5% | 10% | ৳50,000 |
| §52A | Execution of contractConstruction and works contracts | 7% | 14% | ৳50,000 |
| §52AA | Professional or technical servicesConsultancy, legal, accounting and technical fees | 10% | 20% | ৳25,000 |
| Β§52AA | Media buying agency commission | 10% | 20% | β |
| §53A | House property rentRent paid by a specified person | 5% | 10% | ৳25,000 |
| Β§53E | Commission, discount or feesDistributors and agents | 10% | 20% | β |
| Β§53F | Interest on savings and fixed depositsBank interest | 10% | 20% | β |
| Β§53H | Transfer of propertyDeed registration | 4% | 8% | β |
| Β§54 | DividendDividend paid to a resident individual | 10% | 20% | β |
| Β§56 | Payment to a non-residentRate depends on the nature of the payment | 20% | β | β |
| Β§86 | SalaryDeduction at the employee's average rate | 0% | β | β |
Who deducts, and when?
The paying party deducts tax at source at the time of payment or credit, whichever comes first, and deposits it to the government treasury by the prescribed deadline. Failure to deduct or deposit makes the payer personally liable for the amount, plus interest.