TDS Calculator

How it works

TDS (Tax Deducted at Source) is withheld by your client and paid to the government against your PAN. For most freelance professional work it is Section 194J at 10%. It is computed on the amount before GST. You are not losing it — it is a prepayment of your income tax that you reconcile in Form 26AS and claim when you file.

Rates and thresholds change between financial years — confirm the section and rate that apply to you against the primary source, the Income Tax Department (incometax.gov.in).

Frequently asked

What is the TDS rate for freelancers?

Professional and technical services fall under Section 194J at 10%. Contractors are usually 194C (1% for individuals, 2% for companies), and commission is 194H at 5%.

Is there a threshold below which no TDS applies?

Yes — 194J applies once payments to you cross ₹30,000 in a financial year (per type of service). Below that, no TDS is deducted.

How do I get the TDS back?

It appears in your Form 26AS / AIS against your PAN. When you file your income tax return, it is credited against your total tax liability, and any excess is refunded.