NRI property sale tax and TDS calculator
When an NRI sells property in India, the buyer deducts TDS on the full sale price, not on your profit. Enter your figures to see the TDS, your likely real tax, and how much you may get back.
Rules last checked on against official sources. See the rules we use.
How this is calculated
Property held for more than 24 months is long-term. Long-term gains of NRIs are taxed at 12.5% without indexation. Short-term gains are taxed at your slab rate, and buyers deduct TDS at 30% on them.
The buyer must deduct TDS under Section 393(2), Income-tax Act, 2025 (Section 195, Income-tax Act, 1961 for earlier years). There is no minimum: TDS applies from the first rupee, and it is worked out on your share of the full sale price. Surcharge depends on the amount, and for long-term gains it is capped at 15%. Health and education cess of 4% is added on top.
| Amount | Surcharge | Long-term effective rate |
|---|---|---|
| Up to ₹50 lakh | 0% | 13% |
| ₹50 lakh to ₹1 crore | 10% | 14.3% |
| ₹1 crore to ₹2 crore | 15% | 14.95% |
| ₹2 crore to ₹5 crore | 25% (long-term capped at 15%) | 14.95% |
| Above ₹5 crore | 37% (long-term capped at 15%) | 14.95% |
Because TDS is charged on the sale price while tax is due only on the gain, NRIs usually suffer far more TDS than they owe. You can get the excess back by filing an Indian income tax return, or cut it before the sale with a lower TDS certificate on Form 128 (formerly Form 13).
The October 2026 change for buyers
From 1 October 2026, a resident individual or HUF buying from an NRI can deposit the TDS with their own PAN through Form 141, instead of first obtaining a TAN. The rate and your tax do not change, but the sale gets simpler for the buyer.
The calculator does not apply exemptions for reinvesting the gain in another house or in specified bonds, and it ignores marginal relief on surcharge. Read capital gains exemptions for NRIs and the full guide to selling property as an NRI.
Sources
This calculator gives an estimate from the figures you enter and the rules shown above. It is general information, not tax or legal advice. Tax law has exceptions this tool may not cover, so check your final position with a chartered accountant before you act. Nothing you type here leaves your browser.