NRI Property Sale in India 2026: TDS Rules, Capital Gains Tax, Repatriation and Compliance Guide

h2NRI Selling Property in India? Everything You Need to Know in 2026/h2pThousands of NRIs sell property in India every year — to repatriate funds, settle estates, or liquidate assets. But NRI property sales involve complex TDS rules, capital gains computation, and RBI repatriation limits. This 2026 guide covers everything step by step./ph2TDS on NRI Property: Buyer's Responsibility/h2pUnder Section 195, the buyer must deduct TDS before paying the NRI seller — mandatory regardless of property price.strongTDS rates in 2026:/strong• LTCG (held >2 years): 12.5% + surcharge + cess (~14.95%)• STCG (held ≤2 years): 30% + surcharge + cess (~35.88%)Rates apply on entire sale consideration. NRIs can claim refund after filing ITR. Apply for a strongLower TDS Certificate (Form 13)/strong if actual tax liability is lower./ph2Capital Gains Tax for NRIs in 2026/h2pstrongLTCG (held >24 months):/strong Taxed at 12.5% without indexation (Budget 2024).strongSTCG (held ≤24 months):/strong Taxed at applicable slab rates (~30% for NRIs).strongExemptions:/strong• Section 54: Invest LTCG in one residential property within 2 years• Section 54EC: Invest up to ₹50 lakh in NHAI/REC bonds within 6 months• Section 54F: Invest entire net sale consideration in residential property/ph2Repatriation of Sale Proceeds: RBI Rules 2026/h2pstrongNRE/foreign funds:/strong Up to USD 1 million per year — requires Form 15CA/15CB from CA.strongNRO/rupee funds:/strong Up to USD 1 million per year after paying taxes.strongForms 15CA & 15CB:/strong Mandatory before repatriating above ₹5 lakh. 15CB is the CA certificate; 15CA is the online declaration. Getting these wrong blocks repatriation entirely./ph2NRI Property Sale Checklist 2026/h2p1. Determine holding period and applicable rate2. Apply for Lower TDS Certificate if needed3. Ensure buyer deducts correct TDS (receive Form 16A)4. Evaluate Section 54/54EC/54F exemptions5. File ITR in India by July 31 to claim TDS refund6. Get Form 15CB from CA, file 15CA before repatriation7. Repatriate only through official banking channels/ph2How Gadhia Associate Helps NRIs/h2pNRI property sales involve income tax, FEMA, and banking compliance simultaneously. At strongGadhia Associate/strong, we handle Lower TDS Certificate applications, ITR filing, Form 15CB certification, and repatriation planning. Contact us at strongContact@gadhiaassociate.com/strong or visit stronggadhiaassociate.com/strong./p