Common TDS rates on payments to NRIs.
| Payment | Usual rate under the Act | Notes |
|---|---|---|
| Rent | 30% | Plus surcharge and cess; lower with a certificate |
| Interest (NRO, loans) | 30% | Treaty can cap at 15% for UK residents |
| Dividends | 20% | Treaty can cap at 10% |
| Property sale (long-term) | 12.5% | On the full price unless certificate |
| Fees to a UK company | As per Act | Treaty can cap royalties and technical fees at 15% |
Treaty rates need the payee's Tax Residency Certificate and Form 41.
Filing and due dates.
| Quarter | Period | Usual due date |
|---|---|---|
| Q1 | April to June | 31 July |
| Q2 | July to September | 31 October |
| Q3 | October to December | 31 January |
| Q4 | January to March | 31 May |
TDS is deposited by the 7th of the following month, and the certificate on Form 131 is issued after the return is processed.
How we help.
Payee and payment
Residence, nature of payment and documents.
Act or treaty
Including any lower deduction certificate.
By the 7th
Challan with correct codes.
Form 144
Every quarter.
Form 131
And Forms 145 and 146 for remittances.
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
Clear explanations of what you owe, why, and what to keep for next year.
NRI TDS support for clients across the UK.
We handle TDS for NRIs, UK-owned companies and families in India, working online with clients across England, Scotland, Wales and Northern Ireland.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Form 27Q FAQs.
Paying an NRI or a UK company?
Tell us the payment. We will work out the TDS and file Form 144.
This page is general guidance based on the Income-tax Act, 2025 and the Income-tax Rules, 2026 as they stand, and on the 1961 Act for earlier periods. It is not legal or financial advice for your situation. Forms, rates and due dates can change, so please check with us before filing.