{"id":19752,"date":"2026-02-25T18:00:00","date_gmt":"2026-02-25T12:30:00","guid":{"rendered":"https:\/\/bigproperty.in\/blog\/?p=19752"},"modified":"2026-02-25T17:09:29","modified_gmt":"2026-02-25T11:39:29","slug":"tds-rates-property-sale-nri-lower-deduction","status":"publish","type":"post","link":"https:\/\/bigproperty.in\/blog\/tds-rates-property-sale-nri-lower-deduction\/","title":{"rendered":"TDS Rates (20% vs 1%) on Property Sale by NRI: 2026 Guide"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bigproperty.in\/blog\/tds-rates-property-sale-nri-lower-deduction\/#The_Core_Rule_Resident_vs_NRI_Seller\" >The Core Rule: Resident vs. NRI Seller<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bigproperty.in\/blog\/tds-rates-property-sale-nri-lower-deduction\/#Effective_TDS_Rates_for_NRIs_in_2026\" >Effective TDS Rates for NRIs in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bigproperty.in\/blog\/tds-rates-property-sale-nri-lower-deduction\/#How_to_Lower_TDS_The_%E2%80%9CLower_Deduction_Certificate%E2%80%9D_LDC\" >How to Lower TDS: The &#8220;Lower Deduction Certificate&#8221; (LDC)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bigproperty.in\/blog\/tds-rates-property-sale-nri-lower-deduction\/#How_to_Pay_ZERO_Tax_Capital_Gains_Exemptions\" >How to Pay ZERO Tax: Capital Gains Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bigproperty.in\/blog\/tds-rates-property-sale-nri-lower-deduction\/#Final_Verdict_The_3-Step_Strategy_for_NRIs\" >Final Verdict: The 3-Step Strategy for NRIs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bigproperty.in\/blog\/tds-rates-property-sale-nri-lower-deduction\/#FAQs_TDS_on_NRI_Property_Sale\" >FAQs: TDS on NRI Property Sale<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Selling a property in India as an NRI is profitable, but the tax implications can be a rude shock.<\/p>\n\n\n\n<p>Imagine selling your apartment in Hyderabad for <strong>\u20b91 Crore<\/strong>. You expect to receive the full amount, but the buyer transfers only <strong>\u20b976 Lakhs<\/strong> to your account.<\/p>\n\n\n\n<p><strong>Where did the remaining \u20b924 Lakhs go?<\/strong><\/p>\n\n\n\n<p>It went straight to the Income Tax Department as <strong>TDS (Tax Deducted at Source)<\/strong>.<\/p>\n\n\n\n<p>Many NRIs are confused: <em>&#8220;My brother sold his house and paid only 1% TDS. Why am I paying 20%?&#8221;<\/em><\/p>\n\n\n\n<p>This article is part of our <strong><a href=\"https:\/\/bigproperty.in\/blog\/nri-real-estate-investment-india-2026-fema-guide\/\">Ultimate NRI Real Estate Investment Guide 2026<\/a><\/strong>. For a complete overview of FEMA rules and investment strategies, read the full guide here:<\/p>\n\n\n\n<p>In this guide, we clarify the <strong>20% vs. 1% TDS rule<\/strong>, explain the hidden &#8220;Surcharge&#8221; that increases the rate, and show you legal ways to lower this tax.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Core_Rule_Resident_vs_NRI_Seller\"><\/span><strong>The Core Rule: Resident vs. NRI Seller<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The TDS rate depends entirely on the <strong>Residential Status of the Seller<\/strong>, not the location of the property.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Scenario A: Seller is a Resident Indian<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TDS Rate:<\/strong> <strong>1%<\/strong> of the sale consideration.<\/li>\n\n\n\n<li><strong>Condition:<\/strong> Applicable only if the property value is <strong>above \u20b950 Lakhs<\/strong>.<\/li>\n\n\n\n<li><strong>Process:<\/strong> Buyer files Form 26QB.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Scenario B: Seller is an NRI (Non-Resident Indian)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TDS Rate:<\/strong> <strong>20%<\/strong> (for Long Term Capital Gains) or <strong>30%<\/strong> (for Short Term).<\/li>\n\n\n\n<li><strong>Condition:<\/strong> Applicable on <strong>ANY value<\/strong> (even if the property is sold for \u20b910 Lakhs).<\/li>\n\n\n\n<li><strong>Process:<\/strong> Buyer must obtain a TAN and file Form 27Q (or use the new Form 26QE for personal purchases).<\/li>\n<\/ul>\n\n\n\n<p><strong>The Catch:<\/strong> The 20% rate is not flat. You must add <strong>Surcharge and Cess<\/strong>, which makes the effective rate much higher.<\/p>\n\n\n\n<p><strong>Related Article:<\/strong><br><br> <strong><a href=\"https:\/\/bigproperty.in\/blog\/tax-deducted-at-source-all-about-tds-meaning-filing-return\/\"><em>Tax Deducted at Source: All About TDS Meaning, Filing&amp; Return<\/em><\/a><br> <a href=\"BREAKING: No TAN Required for Buying Property from NRI (Budget 2026 Update)\"><em>BREAKING: No TAN Required for Buying Property from NRI (Budget 2026 Update)<\/em><\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Effective_TDS_Rates_for_NRIs_in_2026\"><\/span><strong>Effective TDS Rates for NRIs in 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The &#8220;20%&#8221; figure is misleading. The actual deduction is calculated as:<\/p>\n\n\n\n<p><strong>Base Rate + Surcharge + Health &amp; Education Cess (4%)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Sale Value of Property<\/strong><\/td><td><strong>Effective TDS Rate (Long Term &gt; 2 Years)<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Up to \u20b950 Lakhs<\/strong><\/td><td><strong>20.80%<\/strong> (20% + 4% Cess)<\/td><\/tr><tr><td><strong>\u20b950 Lakhs to \u20b91 Crore<\/strong><\/td><td><strong>22.88%<\/strong> (20% + 10% Surcharge + 4% Cess)<\/td><\/tr><tr><td><strong>Above \u20b91 Crore<\/strong><\/td><td><strong>23.92%<\/strong> (20% + 15% Surcharge + 4% Cess)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Example:<\/strong><\/p>\n\n\n\n<p>If you sell a villa in Mokila for <strong>\u20b92 Crores<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The buyer will deduct <strong>23.92%<\/strong> = <strong>\u20b947.84 Lakhs<\/strong>.<\/li>\n\n\n\n<li>You receive only <strong>\u20b91.52 Crores<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Related Article:<\/strong><br><a href=\"https:\/\/bigproperty.in\/blog\/list-of-legal-documents-to-buy-property-in-india-property-ownership\/\"><strong>List Of Legal Documents to Buy Property in India: Property Ownership<\/strong><\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Lower_TDS_The_%E2%80%9CLower_Deduction_Certificate%E2%80%9D_LDC\"><\/span><strong>How to Lower TDS: The &#8220;Lower Deduction Certificate&#8221; (LDC)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This is the secret weapon for smart NRIs. You do <strong>not<\/strong> have to pay 23.92% TDS if your actual profit (Capital Gain) is low.<\/p>\n\n\n\n<p><strong>The Logic:<\/strong> TDS is calculated on the <strong>Sale Value<\/strong> (Total Price). Income Tax is calculated on the <strong>Profit<\/strong> (Capital Gain).<\/p>\n\n\n\n<p><strong>Example:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You bought a plot in 2010 for <strong>\u20b950 Lakhs<\/strong>.<\/li>\n\n\n\n<li>You are selling it in 2026 for <strong>\u20b980 Lakhs<\/strong>.<\/li>\n\n\n\n<li><strong>Profit:<\/strong> \u20b930 Lakhs.<\/li>\n\n\n\n<li><strong>TDS (23.92% on \u20b980L):<\/strong> \u20b919.13 Lakhs.<\/li>\n\n\n\n<li><strong>Actual Tax Liability (20% on \u20b930L):<\/strong> \u20b96 Lakhs.<\/li>\n\n\n\n<li><strong>Excess Tax Deducted:<\/strong> \u20b913.13 Lakhs! (Why block this money?)<\/li>\n<\/ul>\n\n\n\n<p><strong>The Solution:<\/strong> Apply for a <strong>Lower Deduction Certificate (Form 13)<\/strong> online via the Income Tax Portal <em>before<\/em> executing the sale deed. If the Assessing Officer is convinced, they will issue a certificate authorizing the buyer to deduct TDS at a lower rate (e.g., 3% or 5% instead of 20%).<\/p>\n\n\n\n<p><strong>Related Article:<\/strong><br><strong><a href=\"BREAKING: No TAN Required for Buying Property from NRI (Budget 2026 Update)\">BREAKING: No TAN Required for Buying Property from NRI (Budget 2026 Update)<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Pay_ZERO_Tax_Capital_Gains_Exemptions\"><\/span><strong>How to Pay ZERO Tax: Capital Gains Exemptions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you want to save the entire tax amount, you can reinvest your profit under these sections:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Section 54 (Buy Another House)<\/strong><\/h3>\n\n\n\n<p>If you sell a residential property and reinvest the <strong>Capital Gains<\/strong> (Profit) into buying <strong>another residential house<\/strong> in India.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Time Limit:<\/strong> Purchase within 2 years or construct within 3 years.<\/li>\n\n\n\n<li><strong>Condition:<\/strong> You cannot buy commercial property or a plot (unless you build a house on it).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Section 54EC (Capital Gain Bonds)<\/strong><\/h3>\n\n\n\n<p>If you don&#8217;t want to buy another property, invest the profit in <strong>REC or NHAI Bonds<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lock-in Period:<\/strong> 5 Years.<\/li>\n\n\n\n<li><strong>Interest Rate:<\/strong> Approx 5% (Taxable).<\/li>\n\n\n\n<li><strong>Max Limit:<\/strong> \u20b950 Lakhs per financial year.<\/li>\n<\/ul>\n\n\n\n<p><strong>Related Article:<\/strong><br><strong><a href=\"https:\/\/bigproperty.in\/blog\/best-way-send-money-india-property-purchase-nri\/\">Best Way to Send Money to India for Property Purchase (Low Fees)<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Final_Verdict_The_3-Step_Strategy_for_NRIs\"><\/span><strong>Final Verdict: The 3-Step Strategy for NRIs<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Don&#8217;t let tax fears stop your sale. Follow this simple roadmap in 2026:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Calculate Liability:<\/strong> Check if your actual tax is lower than 20% of the sale value.<\/li>\n\n\n\n<li><strong>Apply for LDC:<\/strong> Ask your CA to file Form 13 at least <strong>45 days<\/strong> before the registration date.<\/li>\n\n\n\n<li><strong>File ITR:<\/strong> If you couldn&#8217;t get LDC, let the buyer deduct 20%. File your Income Tax Return (ITR) in July and claim the excess amount as a <strong>Refund<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p><strong>Must Read:<\/strong><br><strong><a href=\"https:\/\/bigproperty.in\/blog\/plot-loan-in-telangana\/\">Complete Guide to Plot Loans in Hyderabad: Interest Rates &amp; Banks List (2026)<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs_TDS_on_NRI_Property_Sale\"><\/span><strong>FAQs: TDS on NRI Property Sale<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1772018096836\"><strong class=\"schema-faq-question\"><strong>1. Who files Form 27Q \/ 26QE? Me or the Buyer?<\/strong><\/strong> <p class=\"schema-faq-answer\">The <strong>Buyer<\/strong> is responsible for deducting TDS and filing the form. However, as the Seller (NRI), you must ensure they deposit it correctly so it reflects in your Form 26AS.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1772018453981\"><strong class=\"schema-faq-question\"><strong>2. How long does it take to get a Lower Deduction Certificate (LDC)?<\/strong><\/strong> <p class=\"schema-faq-answer\">It typically takes <strong>30 to 45 days<\/strong> from the date of application. Plan your sale agreement accordingly to allow this time.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1772018485425\"><strong class=\"schema-faq-question\"><strong>3. Can I repatriate the money immediately after the sale?<\/strong><\/strong> <p class=\"schema-faq-answer\">You can repatriate up to <strong>$1 Million USD per financial year<\/strong> after paying the applicable taxes. You will need a Chartered Accountant to issue <strong>Form 15CA and 15CB<\/strong> to the bank.<\/p> <\/div> <\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/play.google.com\/store\/apps\/details?id=bigproperty.in&amp;pcampaignid=web_share\" target=\"_blank\" rel=\"noreferrer noopener\">Download App<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/whatsapp.com\/channel\/0029VaAUFkA9sBIBNO1s1u1V\" target=\"_blank\" rel=\"noreferrer noopener\">Join Our Real Estate Community<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/bigproperty.in\/\" target=\"_blank\" rel=\"noreferrer noopener\">Find Properties<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/wa.me\/9190000056756\" target=\"_blank\" rel=\"noreferrer noopener\">WhatsApp Us<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selling a property in India as an NRI is profitable, but the tax implications can be a rude shock. Imagine selling your apartment in Hyderabad for \u20b91 Crore. You expect to receive the full amount, but the buyer transfers only \u20b976 Lakhs to your account. Where did the remaining \u20b924 Lakhs go? It went straight [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19757,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3161,5617],"tags":[11769,11767,11766,11768,11765],"class_list":{"0":"post-19752","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-non-resident-indians-nris","8":"category-taxation","9":"tag-20-tds-on-property-sale","10":"tag-lower-deduction-certificate-form-13","11":"tag-nri-capital-gains-tax-india","12":"tag-section-54-exemption-for-nri","13":"tag-tds-on-nri-property-sale-2026"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TDS Rates (20% vs 1%) on Property Sale by NRI: 2026 Guide<\/title>\n<meta name=\"description\" content=\"Selling property in India? Understand the 20% vs 1% TDS rule for NRIs. 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