NRI · FY 2025–26 / Tax Year 2026–27
NRI property sale TDS
Withholding illustration for an NRI individual selling Indian property. Use this seller's share and confirm the payment / credit trigger separately.
EXAMPLE
The working, explained.
| Working | Value |
|---|---|
| Seller's consideration | ₹80,00,000.00 |
| Unindexed gain / loss before exemptions | ₹29,00,000.00 |
| Rate basis | 12.5% base + 0% surcharge + 4% cess |
What this result includes
For an NRI individual with valid PAN. The gross-consideration option is a withholding illustration, not final capital-gains tax. A loss in this simple gain working does not by itself authorise nil deduction.
Select the surcharge verified for the relevant withholding circumstances; the calculator does not determine it from sale price or estimate marginal relief. Old-regime short-term cases can have a higher surcharge than new-regime cases.
Section 195 references apply to the earlier period; current non-resident withholding uses the corresponding table in section 393 of the Income-tax Act, 2025. Confirm the payment/credit trigger and reporting form. Do not use the resident-property challan route for a non-resident seller.
Enter only this seller's share. Treaty claims, PAN exceptions, marginal relief, companies, trusts, agricultural land and special valuations need a separate review.
OFFICIAL REFERENCES
Check the source.
Reference review: 15 September 2026. Apply the provisions for your period and facts; notifications and portal requirements can change.