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Calculate the exact TDS on your NRI property sale — based on your real capital gain, not your full sale price — under Section 393(2) of the Income Tax Act, 2025.
If you're an NRI selling property in India, the NRI property sale TDS calculator capital gain based tool on this page works out exactly what your buyer should deduct — on your actual profit, not your entire sale price.
This free tool calculates TDS on the sale of Indian property using the actual capital gain (sale value minus cost of acquisition, taxed at the 12.5% LTCG rate confirmed by CBDT), instead of a flat percentage on the full sale consideration. It serves NRI sellers, resident buyers purchasing from an NRI, and CAs preparing lower-deduction certificate applications.
Most online calculators apply TDS on the gross sale price, which is what buyers default to when they can't verify your cost basis. This tool shows you the correct, capital-gain-based number instead — the figure you'd get if a Lower Deduction Certificate under Section 197 (Income Tax Act, 2025) were in place.
TDS on payments made to non-residents is governed by Section 393(2) of the Income Tax Act, 2025, which replaced the old Section 195 of the 1961 Act for any sum paid or credited on or after 1 April 2026.
Capital Gain = Sale Value − (Cost of Acquisition + Cost of Improvement)
If holding period > 24 months (LTCG):
Base Tax = Capital Gain × 12.5%
If holding period ≤ 24 months (STCG):
Base Tax = Capital Gain × applicable slab rate (30% used as standard)
Surcharge = Base Tax × surcharge rate (slab-based; [capped at 15% for LTCG](https://www.incometaxindia.gov.in/w/tax-rates%E2%80%8B) under Sections 111A, 112, 112A)
Cess = (Base Tax + Surcharge) × 4%
Total TDS = Base Tax + Surcharge + CessThere is no minimum sale-value threshold for NRI sellers — TDS applies from ₹1 of consideration, unlike the ₹50 lakh threshold that applies to resident-to-resident deals under Section 393(1).
Rajesh, an NRI based in the UAE, bought a flat in Pune in March 2015 for ₹45,00,000. He sells it in July 2026 for ₹1,20,00,000.
Compare this to what a buyer might deduct without verifying his cost basis: 12.5% + surcharge + cess applied to the entire ₹1,20,00,000 sale value, which comes to roughly ₹16,74,000 — nearly ₹6 lakh more than his actual liability. This gap is exactly why applying for a Lower Deduction Certificate matters.
Legally, TDS under Section 393(2) should be based on the income actually chargeable to tax — the capital gain. In practice, buyers who can't verify your cost basis often deduct it on the full sale value instead, unless you hold a Lower Deduction Certificate.
For long-term capital gains (held over 24 months), it's 12.5% plus surcharge and 4% cess. For short-term gains, it's taxed at slab rates, effectively around 30% plus surcharge and cess.
Yes. For any sale where payment is made on or after 1 April 2026, Section 195 has been replaced by Section 393(2) of the Income-tax Act, 2025. Sales settled before that date remain under the old Section 195.
By applying for a Lower or Nil TDS Certificate (Form 121) from the Income Tax Department before the sale closes, so the buyer deducts TDS on the actual capital gain rather than the full sale value.
No. Unlike the ₹50 lakh threshold for resident sellers under Section 393(1), there is no minimum threshold for TDS on payments to NRI sellers.
No, not for property sold on or after 23 July 2024. The 12.5% LTCG rate applies without indexation benefit under the current rules.
Calculations verified by our team including CA Anita Patil. View our full accuracy policy and meet the team →
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