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TDS Rates - Non Residents & Foreign Companies
TDS Rates – Non-Residents & Foreign Companies | FY 2026–27
FY 2026–27 • TDS rates reference table
Tax Rates | FY 2026–27
TDS Rates – Non-Residents & Foreign Companies
Applicable from 1 April 2026 | Income-tax Act, 2025 (as supplied)
| Section | Nature of Payment | Non-Resident | Foreign Company |
|---|---|---|---|
| 192 | Payment of Salary | Slab rates | NA |
| 192A | Payment of accumulated balance of Provident Fund (taxable portion) | 10% | NA |
| 194B | Winnings from Lotteries, Crossword Puzzles, Card Games etc. (above Rs. 10,000 per transaction) | 30% | 30% |
| 194BA | Winnings from Online Games | 30% | 30% |
| 194BB | Winnings from Horse Races (above Rs. 10,000 per transaction) | 30% | 30% |
| 194E | Payment to Non-resident Sportsmen / Sports Association | 20% | 20% |
| 194EE | Payment in respect of deposits under National Savings Scheme | 10% | NA |
| 194G | Commission on sale of lottery tickets | 2% | 2% |
| 194LB | Interest on Infrastructure Debt Fund | 5% | 5% |
| 194LBA(2) | Interest income of Business Trust from SPV distributed to unit holders | 5% | 5% |
| 194LBA(2) | Dividend income of Business Trust from SPV distributed to unit holders | 10% | 10% |
| 194LBA(3) | Rental income of Business Trust distributed to unit holders | 30% | 40% |
| 194LC | Interest on foreign currency borrowings / long-term bonds / rupee denominated bonds | 5% | 5% |
| 194LD | Interest on rupee denominated bond of Indian company or Government security payable to FII / QFI | 5% | 5% |
| 195 | Any other income (Interest, Royalty, Fees for Technical Services, etc.) | As per rates in force / DTAA (whichever is beneficial) | Not specified in supplied table |
| 196B | Income from units (including LTCG) to an Offshore Fund | 10% | 10% |
| 196C | Income from Foreign Currency Bonds or GDRs of an Indian company (including LTCG) | 10% | 10% |
| 196D | Income of Foreign Institutional Investors from securities (other than dividend & capital gains) | 20% | 20% |
Important Notes
- The rates mentioned above are further increased by applicable Surcharge and Health & Education Cess @ 4%.
- Where the non-resident has a valid Tax Residency Certificate (TRC) and the provisions of DTAA are more beneficial, the lower rate under DTAA shall apply.
- In case of non-availability of PAN, higher of the rate in force or 20% shall apply (subject to specific exceptions).
- These rates are stated as applicable for FY 2026–27 under the Income-tax Act, 2025.
Verification notice: This page reproduces user-supplied rates and descriptions for display purposes. The rates, section mapping, treaty conditions and applicability have not been independently verified. Confirm current legal provisions and official notifications before use for withholding-tax compliance.