Free PF withdrawal TDS calculator under Section 192A / 392(7). Check your TDS rate (10% or 39%), TDS amount and net payout in seconds.
The Section 192A PF Withdrawal TDS Calculator tells you exactly how much tax gets cut when you pull money out of your EPF account before finishing five years with an employer, and what actually lands in your bank account. It's built for salaried employees switching jobs and HR or payroll teams processing final settlements. CAs use it for a quick second opinion before filing a client's return. Freelancers who once had a salaried stint and still hold an EPF balance will find it useful too.
TDS on EPF withdrawal is governed by Section 192A of the Income-tax Act, 1961. The Income-tax Act, 2025 carried this provision forward as Section 392(7), effective from April 1, 2026 — CBDT's transition FAQ confirms any withdrawal you make today, in Tax Year 2026-27, falls under this new section number. Rates and thresholds haven't changed with the renumbering, only the reference has.
If withdrawal amount < ₹50,000 → No TDS
If service ≥ 5 years OR exempt reason applies → No TDS
If Form 15G/15H submitted (income below taxable limit) → No TDS
Else, if PAN is submitted → TDS = 10% of withdrawal amount
Else (PAN not submitted) → TDS = 39% (Maximum Marginal Rate)
Net amount credited = Withdrawal amount − TDS amount. The exempt reasons and the Form 15G/15H route both come from EPFO's own TDS circular. The 39% figure for no-PAN cases is the current Maximum Marginal Rate — 30% tax plus 25% surcharge (capped under the new tax regime) plus 4% cess — worked out from the Income Tax Department's own rate schedule. You'll still see the older 34.608% figure floating around on finance blogs; that number is based on a cess rate that stopped applying back in 2018, so treat it as outdated.
Suresh worked at a Pune-based IT firm for 3 years and 4 months before resigning without a new job lined up. His accumulated EPF balance is ₹2,40,000. He's submitted his PAN but hasn't filed Form 15G, and none of the exemption reasons apply to him.
Had Suresh skipped submitting his PAN, the same withdrawal would attract TDS at 39%, cutting his payout down to ₹1,46,400. That's a gap of ₹69,600 against the PAN-submitted figure. Furnishing PAN before you file the claim is worth doing every single time.
The Income-tax Act, 2025 came into force on April 1, 2026, replacing the 1961 Act in its entirety. The provision you knew as Section 192A now sits at Section 392(7). The underlying conditions carried forward unchanged: the ₹50,000 threshold, the 5-year service test, the 10% rate with PAN, and the 39% Maximum Marginal Rate without it. If you're filing or advising on a withdrawal made after April 1, 2026, cite Section 392(7); for anything before that date, Section 192A remains the technically correct reference.
Yes. The calculation covers your entire accumulated balance, including employer's contribution and interest earned, not just what you personally put in, unless part of it is separately exempt.
Yes. File your ITR for the relevant year, show the TDS under "Taxes Paid," and claim the excess as a refund once your actual tax liability is computed.
No. If you transferred your PF balance from a previous employer instead of withdrawing it, that earlier service period adds to your current tenure for the 5-year test.
[VERIFY] Deductors commonly treat an unlinked PAN as invalid for this purpose, which pushes your withdrawal to the higher 39% rate as if no PAN was furnished — confirm the current position with your deductor before a large withdrawal.
No. Termination caused by ill health, business discontinuation, or project completion is specifically exempted, so no TDS applies even if you're under 5 years of service.
Only submit it if you're certain your total taxable income for the year is genuinely below the basic exemption limit. A false declaration can invite penalties from the tax department.
Not technically. From April 1, 2026, this provision is Section 392(7) of the Income-tax Act, 2025. The substance hasn't changed, but citing the new number is more accurate going forward.
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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