Find out instantly whether your EPF withdrawal is tax-free or taxable, and see the exact TDS and net amount you'll receive as an NRI.
The NRI EPF Withdrawal Calculator tells you how much tax and TDS applies when you withdraw your Employees' Provident Fund balance as a Non-Resident Indian. It works out whether your withdrawal is fully exempt or taxable, and shows the exact TDS deducted before the money reaches your account. Built for NRIs settling their PF after moving abroad, returning NRIs closing out an old account, and HR or payroll teams processing full-and-final settlements for employees relocating overseas.
The exemption test comes from Section 10(12) of the Income-tax Act, read with Rule 8, Part A, Fourth Schedule. The TDS rule sits in Section 192A — renumbered Section 392(7) under the Income-tax Act, 2025, effective 1 April 2026.
If Continuous Service ≥ 5 years:
Withdrawal = 100% Tax-Free (Section 10(12))
TDS = ₹0
If Continuous Service < 5 years:
If exit was due to ill-health, project completion, or business closure:
Withdrawal = Tax-Free, TDS = ₹0
Else if Withdrawal ≤ ₹50,000:
TDS = ₹0
Else if Form 15G/15H filed (and eligible):
TDS = ₹0
Else if PAN submitted:
TDS = 10% of Withdrawal
Else (no PAN):
TDS = 20% of Withdrawal
Net Amount = Withdrawal − TDSRule 8, Part A of the Fourth Schedule waives the 5-year condition in three situations — you left due to ill-health, your employer shut down the business, or you finished the specific project you were hired for. Outside these situations, tax applies in layers. Your own contribution counts as taxable income only if you'd already claimed it under 80C. Your employer's contribution falls under "Salaries." Interest on both portions falls under "Income from Other Sources." EPFO or the trust deducts TDS under Section 192A/392(7) upfront, at the time of payout — but that deduction isn't your final bill. You still settle the real amount when you file your return, and you can claim a refund if the TDS deducted was too high.
Important for NRIs: Form 15G/15H (and its FY 2026-27 replacement, Form 121) is only available to resident taxpayers. If you're an NRI, you generally can't file it to avoid TDS — you'd instead need a lower or nil-TDS certificate under Section 197, applied for before withdrawal.
Rahul worked in India for 3 years and 6 months before moving to Dubai for a new job. He withdraws his full EPF balance of ₹4,20,000. He resigned voluntarily (not due to ill-health or business closure), and he has submitted his PAN but not Form 15G/15H.
If Rahul had instead completed 5 years of service before withdrawing, the entire ₹4,20,000 would have been paid out tax-free, with zero TDS.
Section 192A of the Income-tax Act, 1961 has been restructured as Section 392(7) under the new Income-tax Act, 2025, effective from 1 April 2026 — the TDS rate and the ₹50,000 threshold are unchanged, only the section number has moved. From FY 2026-27, Form 121 is expected to replace Form 15G and Form 15H as the TDS-exemption declaration form. Interest on employee EPF contributions above ₹2.5 lakh in a financial year continues to be taxable as "income from other sources," a rule in force since FY 2021-22. NRIs should separately confirm with a CA whether their specific case is assessed only under Section 192A/392(7) or also reviewed under Section 195, since practitioner guidance is not fully uniform on this point — check your DTAA relief options if you're also taxed in your country of residence.
Yes. Once continuous EPF service reaches 5 years or more, the entire withdrawal — employee contribution, employer contribution, and interest — is exempt under Section 10(12), regardless of residential status.
10% if PAN is submitted. Without PAN, most guidance points to 20%, though a few sources cite a higher rate — confirm with a CA before filing. Either way, TDS only applies once the withdrawal exceeds ₹50,000 and no other exemption applies.
No. Moving abroad for a new job is treated as a normal exit, not a "reasons beyond your control" case like ill-health, project completion, or business closure.
Yes. If your total income for the year is below the basic exemption limit, you can file an ITR and claim the deducted TDS as a refund.
Yes. As long as you transfer your PF balance instead of withdrawing it when you switch jobs, your earlier tenure carries forward toward the 5-year exemption test.
Most guidance treats EPF withdrawal TDS under Section 192A/392(7) the same way for residents and NRIs. A few practitioners flag Section 195 as potentially relevant for NRIs — confirm your specific case with a CA before filing.
Calculations verified by our team including CA Anita Patil. View our full accuracy policy and meet the team →
For informational purposes only. Results are estimates based on the inputs you provide and the rules in effect for the period shown, and are not tax, legal or financial advice. Verify figures against the relevant official source and consult a qualified professional before acting on them. Accuracy & limitations
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