Rental TDS Calculator
MRA Guide
Rental parameters
Monthly gross rent (MUR)
Tenant type
Company tenant turnover / yr (MUR)
TDS exempt if < Rs 6M — leave 0 if unknown (MRA §2.6)
Owner residency

Other annual income (MUR)
Salary, business — excluding this rental
Tax category
Cat. A = single · Cat. B = with dependents
Results
Tenant — monthly
Gross rent
TDS withheld 7.5%
→ Remitted to MRA before 20th
Net to owner
Owner — annual
Rental / yr
Other income / yr
Total income

Tax on total MRA approx.
Marginal on rental
TDS credit
Net tax to settle
Effective rate

Net cash-in / yr
Company vs Individual
Company lease
Monthly to owner
TDS → MRA / yr
Net tax / yr
Cash-in / yr
Individual lease
Monthly to owner
TDS → MRA / yr
Net tax / yr
Cash-in / yr
Differential
Annual cash-in advantageTDS = tax advance · recoverable if TDS > tax due
Tenant gross cost Identical — TDS is tax routing, not extra charge
About this calculator
  • Rental TDS only — covers MRA TDS Guide §5 (Rent)
  • Out of scope: interest, royalties, contractors, consultants
  • 15% flat rate · +5% solidarity levy above Rs 3M
  • Cat. A: Rs 390k exemption · Cat. B: Rs 500k (estimate)
  • TDS exempt if company turnover < Rs 6M (exc. construction) or TDS < Rs 500