Videsh mein rehte hue India wala ghar kiraye par dena bahut NRIs karte hain. Lekin yahan ek surprise hota hai — tenant ko kiraye ka lagbhag 31% TDS kaatna padta hai, chahe aapki actual tax liability bahut kam ho. Aur zyada tar tenants ko ye pata hi nahi hota, jisse baad mein dono ko notice aata hai. Ye guide NRI landlord aur tenant dono ke liye hai.
Quick Summary
- NRI ko kiraya dene par tenant 30% + surcharge + 4% cess (aam taur par 31.2%) TDS kaatega
- Koi threshold nahi — ₹1 ke kiraye par bhi TDS
- Tenant ko TAN lena aur quarterly Form 27Q file karna padta hai
- Actual tax kam hai to NRI lower TDS certificate le sakta hai
- Zyada kata TDS ITR file karke refund mein wapas milta hai
Resident vs NRI Landlord — Farak
| Point | Resident landlord | NRI landlord |
|---|---|---|
| TDS rate | 2% (monthly rent ₹50,000+ par, individual tenant) | 30% + surcharge + cess |
| Threshold | ₹50,000 per month | Koi threshold nahi |
| Tenant ko TAN | Nahi chahiye | Zaroori |
| Return | Challan-cum-statement | Quarterly Form 27Q |
NRI Ki Actual Tax Liability Kitni
Rental income par NRI ko bhi 30% standard deduction aur municipal tax ki deduction milti hai. Example: saal ka kiraya ₹4.8 lakh, municipal tax ₹10,000. Net Annual Value ₹4.7 lakh, minus 30% = ₹3.29 lakh taxable. NRI ke liye new regime mein ₹4 lakh tak tax zero hai, aur 87A rebate NRI ko nahi milti — lekin is example mein tax lagbhag zero banta hai. Jabki tenant ne ₹4.8 lakh ka 31.2% = ₹1.5 lakh TDS kaat liya! Ye paisa refund se hi wapas aayega.
Isliye lower TDS certificate zaroori hai
Refund ka intezaar karne ki jagah NRI landlord income tax department se lower/nil TDS certificate le sakta hai (naye rules mein Section 395 / Form 128). Certificate milne par tenant usi kam rate se TDS kaatega. Hamari lower TDS certificate checklist mein poora process hai.
Tenant Ki Zimmedari
- TAN ke liye apply karein (Form 49B ke naye equivalent se)
- Har payment par TDS kaat kar agle mahine ki 7 tareekh tak jama karein
- Har quarter Form 27Q file karein
- Landlord ko TDS certificate (Form 16A ka naya equivalent) dein
Tenant ne TDS nahi kaata to rent ka kharcha nahi, balki poora TDS amount + interest + penalty tenant se vasool ho sakta hai. Isliye NRI landlord ke saath rent agreement karte waqt tenant ye zaroor samjhe.
Kiraya Kahan Lein aur Bahar Kaise Bhejein
- Rental income NRO account mein aani chahiye (NRE mein nahi) — NRE/NRO/FCNR guide
- NRO se bahar paisa bhejne ke liye tax paid hone ka proof aur CA certificate lag sakta hai — fund repatriation guide
- Rehne wale desh mein bhi rental income dikhani pad sakti hai — DTAA se India mein bhara tax credit milta hai
ITR file karni hai ya nahi, ye jaanne ke liye NRI ITR Filing Requirement Checker use karein, aur kaunsi ITR bharein ye NRI ITR guide mein dekhein. Hamari NRI Tax Services lower TDS certificate se refund tak sab handle karti hai.
Frequently Asked Questions
NRI landlord ko rent dene par kitna TDS kaatna hai?
30% + surcharge (agar lagu) + 4% cess — aam taur par 31.2%, jab tak NRI ne lower TDS certificate na diya ho.
Kya chhote kiraye par bhi TDS lagta hai NRI ke case mein?
Haan. NRI ko payment par koi threshold nahi hai — har rupaye ke kiraye par TDS lagta hai.
NRI ka zyada kata TDS kaise wapas milega?
India mein ITR file karke. Actual tax (30% standard deduction ke baad) kam bana to baaki TDS refund ho jaata hai.
Kya tenant ko TAN lena zaroori hai?
Haan, NRI landlord ke case mein TDS jama karne aur Form 27Q file karne ke liye TAN zaroori hai.
NRI rental TDS ke rules 1 April 2026 se Income-tax Act, 2025 ke Section 393(2) mein hain (pehle Section 195) aur 24 September 2026 tak verify kiye gaye hain. Apne case ke liye humse consult karein.