{"id":777,"date":"2025-06-14T17:21:46","date_gmt":"2025-06-14T11:51:46","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=777"},"modified":"2025-06-26T15:54:30","modified_gmt":"2025-06-26T10:24:30","slug":"tds-on-hotel-room-rent","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/","title":{"rendered":"TDS on Hotel Room Rent: Annual Limit For FY 2025-26"},"content":{"rendered":"\n<p>Under Section 194I of the Income Tax Act, TDS deducted on hotel room payments is considered as &#8220;rent&#8221; when it is taken for a specified period. The TDS rate is 10% if payments exceed \u20b950,000 per month.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong><span style=\"text-decoration: underline;\">Budget 2025 Update<\/span><\/strong><br>The annual limit of 2.40 lakh for TDS on rent is being increased to 6 lakh For FY 2025-26.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>TDS on hotel room rent in India applies under certain conditions as per the Income Tax Act. Here&#8217;s a summary of when TDS is applicable on hotel room rent:<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\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: #999;color:#999\" 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: #999;color:#999\" 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>\r\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:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Section_194-I_Rent\" >Section 194-I (Rent)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#What_is_TDS_on_Hotel_Room_Rent_as_per_section_194I\" >What is TDS on Hotel Room Rent as per section 194I?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Section_194C_Contracts\" >Section 194C (Contracts)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Situations_where_TDS_might_not_apply\" >Situations where TDS might not apply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#GST_Impact\" >GST Impact<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Exceptions\" >Exceptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Detailed_Breakdown_of_Section_194-I_Rent\" >Detailed Breakdown of Section 194-I (Rent)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Applicability\" >Applicability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Rate_and_Threshold\" >Rate and Threshold<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Who_Should_Deduct_TDS\" >Who Should Deduct TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Rules_For_Rent_Paid_To_NRI\" >Rules For Rent Paid To NRI<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Detailed_Breakdown_of_Section_194C_Contract\" >Detailed Breakdown of Section 194C (Contract)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Applicability-2\" >Applicability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Rate_and_Threshold-2\" >Rate and Threshold<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#Examples_of_Application\" >Examples of Application<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194-I_Rent\"><\/span>Section 194-I (Rent)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Applicable Rate: <\/strong>TDS at 10% on the rent paid.<\/p>\n\n\n\n<p><strong>Threshold: <\/strong>TDS under Section 194-I applies if the total rent paid or payable during the financial year exceeds \u20b950,000 per month.<\/p>\n\n\n\n<p><strong>Conditions: <\/strong>This section typically applies to rent payments for land, buildings (including hotel rooms), plant, machinery, etc. The payer must deduct TDS if the payment exceeds the specified threshold.<\/p>\n\n\n\n<p><strong>Note : <\/strong>Under Section 194I of the Income Tax Act, 1961, TDS is applicable on payments for hotel accommodation if it is taken on a &#8220;regular basis,&#8221; which means rooms are earmarked or the hotel is legally obligated to provide rooms as per an agreement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_TDS_on_Hotel_Room_Rent_as_per_section_194I\"><\/span>What is TDS on Hotel Room Rent as per section 194I?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS on Hotel Room Rent as per Section 194I of the Income Tax Act, 1961 refers to the deduction of TDS on payments made for booking hotel accommodation.<\/p>\n\n\n\n<p>When a business or entity (other than individuals and HUFs under certain thresholds) rents hotel rooms on a regular basis, the payment is considered as &#8220;rent&#8221; for TDS purposes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194C_Contracts\"><\/span>Section 194C (Contracts)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Applicable Rate: <\/strong>TDS at 1% for individuals\/HUF and 2% for others.<\/p>\n\n\n\n<p><strong>Threshold: <\/strong>If the payment is part of a contractual agreement (e.g., corporate tie-ups with hotels), TDS under Section 194C may apply.<\/p>\n\n\n\n<p><strong>Conditions: <\/strong>This applies to payments for services rendered under a work contract. If a company or entity contracts a hotel for providing accommodation as part of a service, TDS might be applicable under this section.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Situations_where_TDS_might_not_apply\"><\/span>Situations where TDS might not apply<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Personal Use: <\/strong>If an individual pays for a hotel room for personal use and not as part of a business or professional activity, TDS does not apply.<\/p>\n\n\n\n<p><strong>Payments Below Threshold:<\/strong> No TDS is required if the total annual payment to the hotel does not exceed \u20b950,000 under Section 194-I.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Impact\"><\/span>GST Impact<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS is generally calculated on the base amount before adding Goods and Services Tax (GST). Therefore, TDS is not deducted on the GST component of the bill.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exceptions\"><\/span>Exceptions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Government Entities:<\/strong> Certain government entities may be exempt from TDS under specific conditions.<\/p>\n\n\n\n<p>Certainly! Let\u2019s delve deeper into the specifics of TDS on hotel room rent, focusing on various scenarios, implications, and practical considerations:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Detailed_Breakdown_of_Section_194-I_Rent\"><\/span>Detailed Breakdown of Section 194-I (Rent)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability\"><\/span>Applicability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 194-I applies when an individual, HUF, firm, company, or any other entity (excluding individuals and HUFs not liable for tax audit) pays rent. This includes rent for hotel rooms if the arrangement is classified as &#8220;rent.&#8221;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rate_and_Threshold\"><\/span>Rate and Threshold<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Rate:<\/strong> 10% for land\/building\/rent.<\/li>\n\n\n\n<li><strong>Threshold:<\/strong> \u20b950,000 per month. If the total annual rent paid or payable to the hotel exceeds this amount, TDS is applicable.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Should_Deduct_TDS\"><\/span>Who Should Deduct TDS?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any business or professional entity making the payment.<\/li>\n\n\n\n<li>Individuals and HUFs only if they are subject to a tax audit under Section 44AB in the preceding financial year.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rules_For_Rent_Paid_To_NRI\"><\/span>Rules For Rent Paid To NRI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>When rent is paid to NRI for any property including plant and machinery, TDS @ 30% must be deducted on the entire rent amount, regardless of whether it exceeds Rs. 50,000 per month. Additionally, a surcharge and a 4% Health and Education Cess are added to the TDS.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Detailed_Breakdown_of_Section_194C_Contract\"><\/span>Detailed Breakdown of Section 194C (Contract)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability-2\"><\/span>Applicability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This section covers payments made under a contract for carrying out any work, including supply of labor for carrying out work. If a company enters into a contract with a hotel to provide accommodation (e.g., for employees or events), this section might apply.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rate_and_Threshold-2\"><\/span>Rate and Threshold<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Rate:<\/strong> 1% if the contractor is an individual\/HUF, and 2% if the contractor is any other entity.<\/li>\n\n\n\n<li><strong>Threshold: <\/strong>TDS under Section 194C is applicable if the payment exceeds \u20b930,000 in a single transaction or \u20b91,00,000 in aggregate during the financial year.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Examples_of_Application\"><\/span>Examples of Application<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Corporate Contracts: <\/strong>A company contracting a hotel to provide rooms for its employees on a regular basis might fall under Section 194C.<\/p>\n\n\n\n<p><strong>Event Contracts:<\/strong> If a company contracts a hotel for hosting an event and the total payment exceeds the thresholds, TDS under Section 194C would apply.<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Related Article<\/span><\/strong><\/p>\n\n\n\n<p><strong>TDS on Hotel Accommodation &#8211; <a href=\"https:\/\/www.caclubindia.com\/articles\/tds-on-hotel-accommodation-35223.asp\">Click Here<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<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-1729572339356\"><strong class=\"schema-faq-question\">What is &#8220;hotel accommodation&#8221; as per Section 194I?<\/strong> <p class=\"schema-faq-answer\">Hotel accommodation refers to a room or set of rooms that are provided by a hotel to a payer on a &#8220;regular basis,&#8221;. It is considered as rent under Section 194I of the Income Tax Act, as per CBDT Circular No. 715\/1995.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729572357622\"><strong class=\"schema-faq-question\">Is TDS applicable to hotel accommodations booked for business travel or guests?<\/strong> <p class=\"schema-faq-answer\">Yes, TDS applicable under Section 194I, if the accommodation is booked on a &#8220;regular basis,&#8221;.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729572376581\"><strong class=\"schema-faq-question\">When to deduct TDS on hotel accommodation?<\/strong> <p class=\"schema-faq-answer\">TDS is required to be deducted when:<br\/>1. The sum is credited to the payee\u2019s account, or<br\/>2. Payment is made by cash, cheque, or other modes, whichever is earlier.<\/p> <\/div> <\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under Section 194I of the Income Tax Act, TDS deducted on hotel room payments is considered as &#8220;rent&#8221; when it [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":778,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>TDS on Hotel Room Rent: Annual Limit For FY 2025-26 - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"TDS on hotel room rent is a tax, applicable when total rent exceeds the specified threshold limit in the financial year.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/\" \/>\r\n<meta property=\"og:locale\" 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