Use this Section 195 NRI TDS Calculator to estimate TDS on general taxable payments to non-residents. Calculate base TDS, surcharge, 4% Health & Education Cess, DTAA-adjusted TDS and net payment under the 2026 Section 393(2) framework.
The Section 195 General NRI Payment TDS Calculator (non-property) helps you calculate TDS on payment to NRI for a general taxable payment that isn't a property sale, salary payment or another separately covered category. For payments or credits from 1 April 2026, the corresponding provision sits in Section 393(2) of the Income-tax Act, 2025. The Income Tax Department confirms the new Act applies from 1 April 2026.
If you're searching for a Section 195 TDS calculator, NRI TDS calculator, NRI payment TDS calculator or the Section 195 TDS rate for NRI, use this tool for the general “other income” category. Payments with a separate statutory rate need a different calculation.
Section 195 of the Income-tax Act, 1961 was the main withholding provision for taxable payments to non-residents. From 1 April 2026, the corresponding general non-resident TDS provision is Section 393(2), Table Sl. No. 17 of the Income-tax Act, 2025.
The provision covers interest outside specified categories and other sums chargeable to tax, excluding salary, paid or credited to a non-resident or foreign company. The Income-tax Act 2025 vs 1961 guide explains the wider section-number change.
For the general “other income” category, the 2026 rate for a non-resident individual is 30%. Surcharge and 4% Health & Education Cess can increase the final TDS. (Income Tax Department TDS rates).
This page is for a general NRI payment. It isn't the right calculator for NRI property sale TDS, dividend TDS, specified interest, royalty, fees for technical services or capital gains with a dedicated rate.
For a general “other income” payment, calculate the withholding in this order:
Base TDS
= Payment Amount × Applicable TDS Rate
Surcharge Rate for applicable non-resident individual TDS
= 0% up to ₹50 lakh
= 10% above ₹50 lakh up to ₹1 crore
= 15% above ₹1 crore up to ₹2 crore
= 25% above ₹2 crore up to ₹5 crore
= 37% above ₹5 crore
Surcharge
= Base TDS × Surcharge Rate
Health & Education Cess
= (Base TDS + Surcharge) × 4%
Total TDS
= Base TDS + Surcharge + Health & Education Cess
Net Payment
= Payment Amount − Total TDS
The surcharge test uses the income or aggregate of such income paid or likely to be paid and subject to deduction. It is not simply the NRI's unrelated worldwide annual income.
The calculator starts with 30% because that is the rate shown for the general “other income” category. If the payment has a specific statutory rate, enter that rate instead. The official TDS rate table separately lists rates for dividends, specified interest, capital gains and other categories.
A valid DTAA can produce a lower withholding rate where the payment falls under the treaty and the recipient satisfies the required conditions. Toolisky's DTAA guide for 2026 covers treaty rates, TRC requirements and the practical steps for claiming treaty relief.
For the 2026 transition, check whether the relevant credit or payment event falls before or after 1 April 2026. The Income Tax Department's TDS compliance guidance explains the transition between the two Acts.
If your payment is part of a property transaction, use the NRI Property Sale TDS Calculator instead. That tool deals with the property-specific capital-gains rates and NRI seller withholding.
Priya's Indian company pays an NRI consultant ₹10,00,000. The payment falls within the general “other income” category, and no lower DTAA rate is being used.
Enter:
Payment amount = ₹10,00,000
Aggregate amount subject to TDS = ₹10,00,000
Applicable TDS rate = 30%
DTAA rate = Not entered
Base TDS:
₹10,00,000 × 30%
= ₹3,00,000
The aggregate amount is below ₹50 lakh, so the surcharge is 0%.
Health & Education Cess:
₹3,00,000 × 4%
= ₹12,000
Total TDS:
₹3,00,000 + ₹0 + ₹12,000
= ₹3,12,000
Net payment:
₹10,00,000 − ₹3,12,000
= ₹6,88,000
Now change the aggregate amount subject to TDS to ₹60 lakh while keeping the current payment at ₹10 lakh. The 10% surcharge band applies to the TDS base. Base TDS remains ₹3,00,000, surcharge becomes ₹30,000, cess becomes ₹13,200 and total TDS becomes ₹3,43,200.
That distinction matters when several taxable payments to the same non-resident are expected during the relevant period.
For a wider view of Indian-source income, use Toolisky's NRI Tax Calculator. It covers rental income, NRO interest and other India-source income separately from this payment-level withholding calculation.
From 1 April 2026, payments and credits to non-residents move from the old Section 195 framework into the corresponding Section 393 provisions of the Income-tax Act, 2025. The Income Tax Department's transition material explains the new Act and its consolidated TDS structure.
Section 393(2), Table Sl. No. 17 covers interest outside the specified entries and other sums chargeable to tax, excluding salary. The table uses the applicable “rates in force” rather than one universal rate for every non-resident payment.
For the general “other income” category, the current TDS rate for a non-resident individual is 30%. The official TDS rates table shows separate rates for categories such as dividends, specified interest and capital gains.
The surcharge bands relevant to this calculation rise after ₹50 lakh, ₹1 crore, ₹2 crore and ₹5 crore. The Finance Act 2026 sets the corresponding rates at 10%, 15%, 25% and 37%. (Finance Act 2026).
Health & Education Cess is 4% of income tax plus applicable surcharge. (Income Tax Department TDS rates).
The section-number change doesn't mean that every NRI payment now attracts 30%. The payment type still controls the applicable rate. That's why a general NRI payment calculator should not be used for property sales, dividends, royalty, fees for technical services or specified capital gains.
If you're dealing with NRI property purchase or sale compliance, Toolisky's TDS on NRI property purchase guide covers the separate buyer-side process and the 2026 procedural changes.
For a general “other income” payment to a non-resident individual, the current rate is 30%, before applicable surcharge and Health & Education Cess. Other types of NRI income have separate rates, so 30% should not be treated as a universal NRI TDS rate.
The rate depends on what you are paying for. A general “other income” payment to a non-resident individual uses 30%, while specified interest, dividends, capital gains, royalty and technical-service payments can have different rates. Check the payment category before applying the Section 195 or Section 393 rate.
Section 195 belongs to the Income-tax Act, 1961. For payments or credits from 1 April 2026, the corresponding TDS provision is Section 393 of the Income-tax Act, 2025. The old section remains relevant when dealing with transactions governed by the 1961 Act.
For an applicable non-resident individual payment, the surcharge band is determined using the income or aggregate of such incomes paid or likely to be paid and subject to deduction. The rates rise from 10% to 15%, 25% and 37% after the ₹50 lakh, ₹1 crore, ₹2 crore and ₹5 crore thresholds.
Yes. Health & Education Cess is calculated at 4% of the income tax plus applicable surcharge. That means a 30% base TDS rate does not always equal the final effective deduction.
A DTAA can provide a lower withholding rate when the payment falls under the relevant treaty article and the recipient satisfies the treaty conditions. The Toolisky DTAA guide explains treaty-rate checks, TRC requirements and the documentation used for relief.
Enter the aggregate amount of the relevant income paid or likely to be paid and subject to TDS. Don't use unrelated worldwide income simply because the recipient is an NRI. The surcharge table is tied to the relevant payment income used for withholding.
No. Property sales use a separate capital-gains and withholding calculation. Use Toolisky's NRI Property Sale TDS Calculator when an NRI is selling Indian property.
First identify what the payment is for. Then select the applicable domestic TDS rate, check whether a lower DTAA rate applies, determine the relevant surcharge band, add 4% Health & Education Cess, and subtract the resulting TDS from the gross payment. This calculator follows those steps for the general other-income category.
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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