TDS calculatorकर कट्टी (TDS) क्यालकुलेटर
The tax withheld on a payment — and, the other way round, the invoice you need to raise so an agreed amount actually lands in hand.
कर कट्टी (TDS) भनेको भुक्तानी दिनेले रकमको केही प्रतिशत काटेर आन्तरिक राजस्व विभागमा जम्मा गर्ने प्रणाली हो। यो रकम भुक्तानी पाउनेको प्यानमा जम्मा हुन्छ, त्यसैले बिलमा प्यान सही हुनु जरुरी छ। दर आयकर ऐन २०५८ र हरेक वर्षको आर्थिक ऐनले तोक्छ — त्यसैले यहाँ दर तपाईं आफैंले हाल्नुहुन्छ, हामी पुरानो दर सम्झेर राख्दैनौं। तय भएको रकम हातमा पार्न कति बिल बनाउने भन्ने उल्टो हिसाब पनि यहाँबाट गर्न सकिन्छ।
What you are paying
We do not ship a built-in rate table. Withholding rates change with each Finance Act, and a rate one revision out of date means somebody is deducted the wrong amount.
| Invoice amount | Rs 100,000 |
| TDS withheld (15%) | − Rs 15,000 |
| Paid to payee | Rs 85,000 |
The withheld amount is the payer's to deposit with the Inland Revenue Department, not to keep. It is deposited against the payee's PAN, which is why the PAN has to be right.
Grossing up, and why it trips people
“Pay me fifty thousand in hand” is not a fifty-thousand invoice. At 15% withholding the invoice is 50,000 ÷ 0.85 = 58,824, of which 8,824 is withheld and 50,000 lands. The common mistake is to multiply by 1.15 instead, which gives 57,500 and leaves the payee about 1,300 short — small enough to miss and awkward to raise afterwards.
Switch the calculator to what lands in hand and it does that division for you.
Where the rate comes from
Withholding rates sit in the Income Tax Act 2058 and are revised by each year’s Finance Act. They differ by what is being paid for — rent, a service fee, a commission, interest, a contract — and by whether the payee is registered for VAT.
We deliberately do not ship a rate table. One that is a revision out of date produces a wrong deduction, a short payment, and a deposit that will not reconcile at year end — and it would look exactly as authoritative as a correct one. Take the rate for your payment type from the department, then bring it here.
Arithmetic only, on the rate you supply. This is not tax advice, and a payment that is exempt or subject to a final withholding needs an accountant rather than a calculator.