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TCS Calculator — Overseas Travel from India 2026

Free calculator for Tax Collected at Source on overseas tour packages + forex card loads. Per Section 394(1), Income-tax Act 2025 (formerly 206C(1G)) — FY 2026-27 rates, updated July 2026.

Quick Answer Indian residents pay a flat 2% TCS on overseas tour packages (Budget 2026 cut it from the old 5%/20% slabs — no threshold, applies from the first rupee). Forex card loads + LRS remittances: NIL up to ₹10 lakh, 20% above per financial year. TCS is fully refundable against income-tax liability when filing your ITR. Standalone flight tickets (not bundled in a tour package) attract NO TCS.

Calculate your TCS liability

TCS rates (FY 2026-27, India — post Budget 2026)

Type of SpendThresholdTCS Rate
Overseas tour packageAny amount (no threshold)2% flat
Forex card + LRSFirst ₹10 lakh / FYNIL
Forex card + LRSAbove ₹10 lakh / FY20% on the excess
Standalone flight ticket—NIL (not a tour package)

FAQ

Is TCS refundable?

Yes. TCS is creditable against your income-tax liability when filing your ITR. It functions exactly like TDS — collected on account, refunded against your final tax.

Does TCS apply to flight tickets?

Only if the flight is part of a bundled tour package (with hotel/transfer). Standalone tickets purchased directly from an airline or OTA do NOT attract TCS.

What is LRS?

Liberalised Remittance Scheme — RBI's framework permitting Indian residents to remit up to USD 250,000 per financial year for overseas travel, investment, education, etc. TCS triggers above the ₹10 lakh annual threshold on LRS-route remittances (Finance Act 2025).

Who collects the TCS?

The seller of the overseas tour package collects TCS at the time of booking. Forex card issuers + AD banks collect on currency conversion or card load.

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