NRI property TDS calculator
How much TDS a buyer must cut when buying from an NRI (or a resident), and what the seller actually receives.
TDS on property, in short
- Buying from a resident: the buyer cuts 1% when the price (or market value, if higher) is ₹50 lakh or more.
- Buying from an NRI: there is no ₹50 lakh limit. Unless the seller gives a lower-TDS certificate, the buyer cuts TDS on the full price: 12.5% plus surcharge and 4% cess if the seller held it more than 24 months (13% to 14.95%), or about 30% plus surcharge and cess if 24 months or less.
- No TAN from 1 October 2026: a resident individual or family (HUF) buying from an NRI can now pay this TDS with their own PAN, without first getting a TAN.
- Seller’s side: TDS is an advance on the seller’s tax. If the real tax on the gain is lower, the NRI gets the rest back as a refund after filing the return, or avoids the wait by getting a lower-TDS certificate before the sale.
The full guide for NRIs, including power of attorney and taking money abroad: NRI property in Hyderabad, explained.
Common questions
How much TDS is deducted when buying property from an NRI?
For property held more than 24 months, 12.5% plus surcharge and 4% cess on the full sale price: 13% up to ₹50 lakh, 14.3% up to ₹1 crore and 14.95% above. For 24 months or less, about 30% plus surcharge and cess. A lower-TDS certificate from the Income Tax Department reduces this.
Do I need a TAN to buy property from an NRI?
Not from 1 October 2026 if you are a resident individual or HUF: you can deduct and pay the TDS using your PAN. Before that date a TAN was required.
Is there a ₹50 lakh limit for NRI property TDS?
No. The ₹50 lakh limit applies only when the seller is a resident (1% TDS). For an NRI seller, TDS applies at any price.
Can an NRI seller reduce the TDS?
Yes. The seller can apply for a lower or nil deduction certificate (Form 13 under the old Act, Form 128 under the Income-tax Act, 2025) before the sale. The buyer then deducts at the rate on the certificate.
What if too much TDS is deducted?
TDS is only an advance. The NRI files an income tax return in India and gets the excess back as a refund.
Sources
- Business Today, "Buying property from an NRI? TAN rule changes from October 1, 2026: what buyers should know", 28 August 2026 (section 393(2) and 397(1)(c) of the Income-tax Act, 2025; 12.5% long-term rate; no ₹50 lakh threshold).
- Income-tax (Fifth Amendment) Rules, 2026, published 24 September 2026, as summarised by SetIndiaBiz (PAN-based challan-cum-statement for buyers from 1 October 2026).
- CalcGuru, "NRI property TDS rates, the 2026 PAN change and exemptions", updated 1 October 2026 (surcharge bands and effective rates; lower-deduction certificate Form 128).
- Rates checked November 2026. An estimate for planning, not advice; confirm with the office concerned before paying.
More calculators
Want a second opinion on the numbers?
Tell me the property and I will check the approvals, the RERA record and the costs with you. Free, 30 minutes.
Book a free callBuying or selling property?
Post your requirement or property and talk directly to the people who match. No brokerage.
Open the marketplace