When the landlord lives in India.
| Tenant | Threshold | Rate | How |
|---|---|---|---|
| Individual or HUF, no audit | Rent above ₹50,000 a month | 2% | Once a year or at the end of the tenancy, PAN-based form, no TAN |
| Business, company or audited individual: land, building | Rent above ₹50,000 a month | 10% | Monthly, with TAN and quarterly return |
| Business: plant and machinery | Rent above ₹50,000 a month | 2% | Monthly, with TAN and quarterly return |
When the landlord is an NRI.
If the landlord is non-resident, the tenant must deduct TDS at the rate for non-residents, usually 30% plus surcharge and cess, on any amount of rent. The tenant needs a TAN and must file a quarterly return on Form 144. Many tenants do not know this, which creates problems for both sides.
Your real tax on rent, after the 30% standard deduction and the exemption limit, is often far below 30%. A lower TDS certificate lets the tenant deduct less.
How we help.
Who must deduct and how much
Tenant type, rent and landlord status.
TAN and payments
For tenants paying NRI landlords.
Lower TDS for NRIs
Certificate applied for on Form 128.
Returns and certificates
Quarterly returns and TDS certificates.
Landlord's return
Rent and TDS reported in the landlord's Indian return.
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.
TDS on rent help for NRI landlords 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
TDS on rent FAQs.
Renting out property in India from the UK?
Tell us about the tenancy. We will get the TDS right for you and your tenant.
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.