Section 195 · FY 2025–26
When an NRI sells property in India, the buyer must deduct TDS on the full sale value — not just the profit. This calculator shows you exactly how much that is, and how much you save by obtaining a Lower Deduction Certificate before the sale.
Enter Property Details
The agreed sale consideration
Your original cost of acquisition
Long-Term Capital Gain (LTCG) — effective TDS rate: 13% to 14.95% depending on gain size
Upcoming Rule Change
TAN requirement removed from 1 October 2026
Until 30 September 2026, the buyer must obtain a TAN (Tax Deduction Account Number) — a separate registration taking 7–15 days — before depositing TDS.
From 1 October 2026 (Budget 2026-27), buyers can use a PAN-based challan — no TAN needed.
LTCG Rate — Held Over 24 Months
| Capital Gain | Effective Rate |
|---|---|
| Below ₹50 Lakh | 13.00% |
| ₹50L – ₹1 Crore | 14.30% |
| Above ₹1 Crore | 14.95% |
12.5% base rate + surcharge (capped at 15% for LTCG) + 4% cess.
NRIs cannot use the old 20% + indexation calculation — not even for properties purchased before July 2024. That option is available only to resident Indians. For NRIs, it is always 12.5% on the full profit.
STCG Surcharge Slabs — Held Under 24 Months
| Total Income | Surcharge | Eff. Rate |
|---|---|---|
| Up to ₹50L | Nil | 31.2% |
| ₹50L – ₹1 Cr | 10% | 34.32% |
| ₹1 Cr – ₹2 Cr | 15% | 35.88% |
| ₹2 Cr – ₹5 Cr | 25% | 39% |
| Above ₹5 Cr | 37% | 42.74% |
If NRI Has No PAN
If the NRI seller does not have an Indian PAN card, TDS is deducted at a higher flat rate of 20% — regardless of the actual gain. Ensure your PAN is active before the sale.
Selling South Delhi property from abroad?
Grey Beard manages TDS, the Lower Deduction Certificate application, and repatriation on every NRI mandate. You do not need to be in India.
NRI ServicesThis calculator is for indicative purposes only. Figures are based on Finance Act 2024 / FY 2025–26 rules under Section 195 of the Income Tax Act. Actual TDS liability may vary based on DTAA benefits, Lower Deduction Certificate terms, and individual tax circumstances. Consult a qualified CA before finalising any transaction. For South Delhi NRI property transactions, contact Grey Beard Real Estate at +91 98111 49512.