Channel partner brokerage calculator Brokerage, GST and TDS, worked out before you pay.
Put in the agreement value and your partner’s rate. You get the brokerage, the GST on it, the TDS you deduct under the Income-tax Act 2025, what reaches the partner and when — with every rule cited below.
01/04Calculator
One sale, every rupee of the payout.
The sale
₹75 lakh
Your agreed rate with the partner, on the agreement value.
Nothing here is sent, stored or used to build a profile. It is arithmetic in your browser.
The payout
Net payable to the partner
₹1,74,000
₹1,50,000 brokerage + ₹27,000 GST − ₹3,000 TDS
- Brokerage
- ₹1,50,0002% of ₹75 lakh
- GST on the invoice
- ₹27,00018% of the brokerage
- Invoice total
- ₹1,77,000what you owe in all
- TDS you deposit
- ₹3,0002%, to the government
Payout schedule
- On agreement registration · 50%₹87,000
- On the next payment milestone · 50%₹87,000
On a residential project taxed at 1% or 5% without input tax credit, the ₹27,000 GST is a cost you cannot set off. Your real cost of this sale's brokerage is ₹1,77,000.
02/04The rules
How it is worked out, with the source for each.
Checked against the Act, the GST schedule and the CBDT on 14 October 2026. Tax rules change; treat this as a working aid, not tax advice, and confirm your case with your CA.
- 01
Brokerage
Agreement value × the rate agreed with the partner. Builders set the rate in their channel partner policy; there is no statutory rate.
- 04
TDS on the amount before GST
When the invoice shows GST separately, tax is deducted on the brokerage without the GST, per CBDT Circular No. 23/2017 (issued under the 1961 Act).[3]
- 05
No credit for the GST on residential projects
Residential projects at 1% or 5% GST cannot take input tax credit, so the GST on the partner’s invoice is part of what the sale costs you.[5]
Sources
- [1]Section 393, Income-tax Act, 2025 — tax to be deducted at source (Table, item 1(ii): commission or brokerage, 2%, threshold ₹20,000) — Income Tax Department
- [2]Income-tax Act, 2025 comes into force from 1 April 2026 — Income Tax Department, April 2026
- [3]CBDT: GST not to be added for TDS computation (Circular No. 23/2017) — The Times of India, 20 July 2017
- [4]GST rates for services (heading 9972, real estate services on a fee or commission basis) — GST Council
- [5]33rd GST Council meeting: 1% and 5% rates for residential property, without input tax credit — GST Council / PIB, 24 February 2019
- [6]Registration under GST law (threshold for suppliers of services) — GST Council
03/04At scale
One sale is a calculator. Two hundred partners is a desk.
When every booking has a partner behind it, the sums stop being the hard part. Knowing which partner brought which buyer, and paying them on time, is. That is what AuraStack’s channel partner desk does.
Booking confirmed
The booking stays tied to the partner who brought the buyer.
First payment verified
Accounts verify the payment maker-checker before brokerage is computed.
Brokerage computed
Slab, flat or percent — whichever rule you set — worked out automatically.
Paid in batches
Payouts go out in batches, and anything pending 30 days or more is flagged.
04/04Straight answers
Brokerage questions builders ask their CA.
What is the TDS rate on real estate brokerage in 2026?
2%, once the year’s brokerage to the partner crosses ₹20,000.
Two per cent. Since 1 April 2026, section 393(1) of the Income-tax Act, 2025 (Table item 1(ii)) requires a payer who is a “specified person” to deduct 2% on commission or brokerage paid to a resident once the amount, or the year’s total to that partner, exceeds ₹20,000. It took over from section 194H of the 1961 Act, which had also deducted 2% since 1 October 2024.
Is GST charged on brokerage paid to a channel partner?
Yes, 18% — if the partner is GST-registered.
Yes, at 18%, when the partner is registered for GST: real-estate brokerage on a fee or commission basis falls under heading 9972 of the GST rate schedule. A partner whose services turnover stays below ₹20 lakh a year in Maharashtra need not register, and then adds no GST to the invoice.
Is TDS deducted on the GST part of a brokerage invoice?
Not when the GST is shown separately.
No, when the invoice shows GST as a separate line. CBDT Circular No. 23/2017 says tax is then deducted on the amount without the GST component. The circular was issued under the Income-tax Act, 1961; confirm with your CA that you apply it the same way under the 2025 Act.
Can a builder claim input tax credit on the GST paid on brokerage?
Not on residential projects taxed at 1% or 5%.
Not on a residential project that pays GST at 1% (affordable housing) or 5%, because the GST Council set those rates without input tax credit at its 33rd meeting in February 2019. The GST on a partner’s invoice is then a real cost of the sale, which is why this calculator shows the invoice total as your cost.
Does a builder who is an individual deduct the same TDS?
Only above ₹50 lakh a year, unless it is a specified person.
It depends on who pays. The 2% at ₹20,000 applies to payers that are “specified persons” under the 2025 Act. An individual or Hindu undivided family outside that definition deducts 2% on commission or brokerage only once the year’s total exceeds ₹50 lakh (item 6(ii) of the same table). Check which applies to your entity with your CA.
When do builders pay channel partner brokerage?
When your own CP policy says — often in parts.
When the builder’s own channel partner policy says; there is no statutory schedule, and many builders tie payment to milestones such as registration of the agreement. Pick one, two or three parts above to see each payment. In AuraStack, brokerage is computed once the booking’s first payment is verified, and payouts pending 30 days or more are flagged.
Not on the list? Ask us the awkward version — we would rather lose a deal on the call than on the third invoice.