Property Tax
TDS on Property Calculator
Calculate the exact TDS rate and effective deduction for an NRI or resident selling property in India.
Seller's Residential Status
Capital Gain Type
Property Sale Value
Base TDS
20%
Surcharge
10%
Effective
22.88%
Section 195 — NRI Long-Term Capital Gain, property ₹50L–₹1 Cr
Key Points
Base TDS rate: 20% (LTCG — property held > 2 years)
Surcharge: 10% on tax (property value ₹50L–₹1 Cr)
Health & Education Cess: 4% on (tax + surcharge)
Effective TDS rate: 22.88%
Buyer must obtain TAN and deposit TDS via Challan 281
Buyer files Form 27Q quarterly TDS return
Forms 15CA + 15CB required before repatriation of sale proceeds
💡 A Lower TDS Certificate (Form 13) can reduce effective rate to 1–5% — strongly advisable at this bracket
Next Steps
Engage a CA immediately to file Form 13 — saves significant TDS upfront
Buyer deposits TDS before or at time of property registration
CA to obtain Form 15CB; file Form 15CA on IT e-filing portal
Submit 15CA + 15CB + A2 form to your NRO bank to initiate wire transfer
Want a personalised review?
Anil Grandhi CA · ex-PwC · Free 15-min call
Rates per Section 195 read with Finance Act 2024. Indexed cost of acquisition can reduce LTCG — consult a CA for exact computation.
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