2% if monthly rent exceeds ₹50,000. The 2% rate applies from 1 October 2024 and is current for FY 2026-27.

Individuals / HUF who are not required to get accounts audited. Companies use 194-I instead.

26QC. Deduct when paying the last month of the year (or last month of tenancy).

Section 206AA can push the rate to 20%, capped at the last month’s rent.

Runs in your browser · Last updated 4 September 2026

TDS on Rent Calculator 194IB

Free TDS on rent calculator 194IB. 2% when monthly rent exceeds ₹50,000 (individuals / HUF not liable for tax audit). Browser tool — nothing is uploaded.

Monthly rent (₹)Months

Annual rent

₹7,20,000

Over ₹50,000 / month?

Yes

TDS @ 2%

₹14,400

How to use this tool

Enter monthly rent and months.
If rent is ₹50,000 or less, TDS is zero.
Otherwise 2% of the annual (or period) rent.

Worked example

₹60,000 a month for 12 months → annual ₹7,20,000 → TDS ₹14,400.

Frequently asked questions

Rate and threshold?: 2% if monthly rent exceeds ₹50,000. The 2% rate applies from 1 October 2024 and is current for FY 2026-27.
Who deducts?: Individuals / HUF who are not required to get accounts audited. Companies use 194-I instead.
Form?: 26QC. Deduct when paying the last month of the year (or last month of tenancy).
No PAN?: Section 206AA can push the rate to 20%, capped at the last month’s rent.
Uploaded?: No.