How much TDS will the brand deduct?
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Most brand collaborations, ad shoots and content produced to a brief
TDS on this payment
1% · threshold crossed
- Payment
- ₹40,000
- TDS
- − ₹400
- You receive
- ₹39,600
The rule
s.393(1) Table Sl. 6(i) (old s.194C)
Rate: 1% for individuals/HUF, 2% for others · Threshold: ₹30,000 per payment or ₹1,00,000 in the year
No PAN given to the payer? A higher rate applies, so share your PAN.
| Payment type | Income-tax Act, 2025 | Old section | Rate | Threshold |
|---|---|---|---|---|
| Brand deal as a contract / advertising work | s.393(1) Table Sl. 6(i) | 194C | 1% / 2% | ₹30,000 per payment or ₹1,00,000 in the year |
| Professional fees | s.393(1) Table Sl. 6(iii)(b) | 194J(b) | 10% | ₹50,000 in the year |
| Fees for technical services | s.393(1) Table Sl. 6(iii)(a) | 194J(a) | 2% | ₹50,000 in the year |
| Free products / barter (business perquisite) | s.393(1) Table Sl. 8(iv) | 194R | 10% | ₹20,000 in the year (value of the benefit) |
| Platform / marketplace payouts (e-commerce operator) | s.393(1) Table Sl. 8(v) | 194O | 0.1% | Individuals/HUF with PAN: ₹5,00,000 gross in the year (sources differ) |
Last verified 22 Oct 2026. This is not tax advice. Rates and thresholds come from published summaries of the Income-tax Act, 2025 and can change in the Budget. Confirm with your CA or the payer before you file.
- Income-tax Act, 2025: TDS table under s.393 (TaxGuru summary)
- Income Tax Department (official portal)
- TDS rates from 1 April 2026 (TaxGuru)
- CBDT Circular 23/2017: TDS is on the amount excluding GST, when GST is shown separately
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Make this live on your free Vyrel page →Questions creators ask
Which TDS section applies to influencer payments?
Most brand deals are treated as contract or advertising work: 1% TDS for individuals, 2% for companies (old section 194C, now s.393(1) Table Sl. 6(i)). Some brands treat creators as professionals and deduct 10% (old 194J(b)). Ask the brand which one they'll use before you invoice.
What changed on 1 April 2026?
The Income-tax Act, 2025 replaced the 1961 Act. TDS provisions were merged into one table under section 393, so '194C' and '194J' now appear as serial numbers in that table. The rates for creators stayed broadly the same.
Is TDS deducted on free products I receive?
If the products you keep are worth more than ₹20,000 in a year from one brand, the brand must deduct 10% TDS on that value (old 194R). The value counts as your business income even when no money changes hands.
Is TDS deducted on GST?
No. If GST is shown separately on your invoice, TDS is calculated on the amount excluding GST.
Can I get TDS back?
Yes. TDS is an advance payment of your tax, not an extra tax. It shows in your Form 26AS / AIS, and you claim it when you file your return. If your actual tax is lower, you get a refund.
Is this tax advice?
No. It's a calculator built from published summaries of the law, last verified on the date shown on the page. For your own filing, talk to a chartered accountant.
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