Does transferred EPF service count towards the 5-year rule?
Yes. If EPF was transferred between employers, service periods are added. For example, 3 years at one employer plus 3 years at another counts as 6 years continuous service.
EPF Withdrawal TDS Rules 2026: Form 15G, Tax & How to Save It
Are you planning to withdraw your EPF balance? Before filing your claim, understand when TDS is deducted, how Form 15G/15H helps, and how much payout you actually receive.
When is TDS Deducted on EPF Withdrawals?
TDS is generally deducted only when both conditions are true:
- You have less than 5 years of continuous EPF service.
- Your withdrawal amount is ₹50,000 or more.
If service is 5+ years or withdrawal is below ₹50,000, TDS is not applicable. If you transferred EPF while switching jobs, previous and current service are counted together.
The 2026 EPF TDS Rate Chart
| Scenario | TDS Rate | Notes |
|---|---|---|
| PAN linked + Form 15G/15H submitted | 0% | Income eligibility must be satisfied. |
| PAN linked + no Form 15G/15H | 10% | Standard TDS deduction rate. |
| PAN not linked/provided | 20% | Higher deduction applies without PAN. |
Pro tip: Link PAN with UAN before withdrawal. On a ₹2,00,000 withdrawal, 20% TDS means ₹40,000 deduction.
What is Form 15G and Form 15H?
Form 15G/15H is a self-declaration that your total income is below taxable limit, so TDS should not be deducted on eligible EPF withdrawal.
- Form 15G: For individuals below 60 years.
- Form 15H: For senior citizens aged 60 years or above.
These can be uploaded digitally on the UAN member portal while filing Form 19 claim.
EPF TDS Calculator
Enter your details to estimate TDS deduction and final payout on EPF withdrawal.
Include service transferred from previous employer EPF accounts.
Is PAN linked/provided?
Is total income below taxable limit (Form 15G/15H eligible)?
TDS Rate
10%
TDS Amount
₹20,000.00
Net Payout
₹1,80,000.00
Decision Summary
PAN is linked/provided and Form 15G/15H is not submitted. TDS is 10%.
Effective service considered: 3.50 years (3y 6m)
Educational estimate only. Verify with EPFO notifications and a qualified tax advisor before filing.
Frequently Asked Questions
Can I claim refund if EPFO deducted TDS already?
Yes. If your total annual income is below taxable limit, you can claim the deducted TDS while filing your ITR. The deduction generally appears in Form 26AS.
Is TDS deducted on partial EPF withdrawals (advances)?
Generally no. TDS is mainly relevant for full and final EPF settlement and depends on service tenure, withdrawal amount, PAN status, and Form 15G/15H conditions.
Educational content only. Please verify final treatment with EPFO guidelines and a tax professional.