TDS Calculator: Tax on Online Gaming Winnings in India
Work out what Section 194BA takes off your withdrawal — and what actually reaches your bank account.
Under Section 194BA, online gaming platforms must deduct 30% TDS on your net winnings — total withdrawals minus total deposits — at the time of withdrawal and again on your balance at year-end. Enter your figures below to see the deduction and the amount you actually receive.
Updated 12 June 2026 · Sections 194BA & 115BBJ, plus the 28% GST upheld by the Supreme Court on 28 May 2026 · Not tax advice
Everything you have taken out of the platform since 1 April, plus what you want to withdraw now.
Your own money paid in since 1 April. Deposits are not winnings, so they are not taxed.
Supreme Court ruling, 28 May 2026: the Court upheld 28% GST on the full face value of online money gaming deposits and bets — not on platform commission — including the retrospective demands for periods before October 2023. A 40% rate has been proposed but not yet notified. GST is levied on the operator and is never deducted from your withdrawal; you feel it indirectly through thinner bonuses and worse odds. Legal background: the 2026 gaming ban explained.
How TDS on online gaming winnings works (Section 194BA)
Since 1 April 2023, every online gaming platform that serves Indian users is required to deduct tax at source on net winnings — not on every win, and not on your stake. The rules sit in Section 194BA of the Income-tax Act and Rule 133 of the Income-tax Rules, and they work like this:
- 30% is deducted when you withdraw, to the extent the withdrawal represents net winnings rather than your own deposits coming back.
- 30% is deducted on your remaining balance at the end of the financial year (31 March), so winnings cannot sit untaxed in your casino wallet forever.
- There is no minimum threshold. The old ₹10,000 floor that still applies to lotteries under Section 194B does not apply to online games — net winnings of ₹100 are taxable in exactly the same way as ₹1,00,000.
The net winnings formula
Rule 133 defines net winnings at the time of a withdrawal roughly as: (amount withdrawn + amounts withdrawn earlier in the year) − (total deposits in the year + opening balance). Our calculator uses the everyday version of that formula — withdrawals minus deposits — which matches the statutory result for players who started the year with an empty balance.
A worked example
Say you deposited ₹40,000 across the year, won steadily, and now withdraw ₹1,00,000 in total. Your net winnings are ₹60,000. The platform must deduct 30% of that — ₹18,000 — and pay ₹82,000 to your bank. You can reproduce this in the calculator above.
Section 115BBJ vs Section 115BB — which one covers you?
Two charging sections matter, and both use the same 30% flat rate. Section 115BBJ (introduced for FY 2023-24 onwards) taxes net winnings from online games and pairs with the 194BA TDS regime described above. Section 115BB is the older, broader provision covering winnings from gambling, betting, card games, crossword puzzles and lotteries generally. Whichever applies, the key features are identical and unforgiving:
- Flat 30%, plus the 4% health and education cess — an effective 31.2% before any surcharge.
- The basic exemption limit does not protect these winnings: tax is due from the first rupee even if you have no other income.
- No deductions and no expense set-offs — and gambling losses cannot be set off against other income or carried forward.
Do I still need to file a return? Yes, if your total income (including winnings) crosses the basic filing threshold, or if you want credit for TDS that has already been deducted. Winnings go in under "income from other sources", and the TDS appears in your Form 26AS / AIS so the credit is automatic when you file. When in doubt, talk to a chartered accountant — this page is general information, not tax advice.
Don't confuse TDS with GST — especially after the May 2026 ruling
Since 1 October 2023, a separate 28% GST applies to amounts deposited with online money gaming platforms — charged on the full face value of the deposit, not on the operator's commission. On 28 May 2026 the Supreme Court upheld that position, including the retrospective demands for periods before the 2023 rule change, ending the industry's last realistic challenge; back-tax claims across the sector have been reported in the lakh-crore range. A 40% rate has been proposed but not yet notified — the calculator above shows both figures on your own deposit numbers.
The crucial distinction stands: GST is levied on the operator, so it never appears as a deduction on your withdrawal — you pay it invisibly through thinner bonuses, higher margins and worse odds. TDS, by contrast, comes out of your winnings at source. The two are unrelated, and paying one does not offset the other. For how the GST ruling fits into the wider 2026 crackdown, see our online gaming ban explainer.
Frequently asked questions
How much TDS is deducted on online gaming winnings?
A flat 30% of your net winnings — total withdrawals minus total deposits for the financial year — is deducted at source under Section 194BA, with a further 30% applied to any winnings still sitting in your account on 31 March. Your final tax under Section 115BBJ adds the 4% cess, making the effective rate 31.2%.
Is there a tax-free limit for casino winnings in India?
No. Unlike lottery winnings under Section 194B (which has a ₹10,000 TDS threshold), online gaming winnings have no minimum — TDS applies from the first rupee of net winnings, and the basic income-tax exemption limit does not shelter them either.
What if the casino did not deduct TDS?
Offshore platforms do not always operate Indian TDS. That does not make the winnings tax-free: you are still liable for 30% (plus cess) under Section 115BBJ and must declare the income in your ITR under income from other sources. Keep deposit and withdrawal records so you can prove your net winnings figure.
Can I deduct my losses from my winnings?
Within the net-winnings formula, deposits (including amounts you lost) effectively reduce the taxable figure for that platform and year. But you cannot set gambling losses off against salary or business income, carry losses forward to next year, or claim any expenses against winnings.
Do players pay the 28% GST on casino deposits?
Not directly. The 28% GST — upheld on full deposit value by the Supreme Court on 28 May 2026, with 40% proposed — is levied on the operator, so nothing extra is deducted from your deposit or withdrawal. You bear it indirectly: operators recover the cost through smaller bonuses, higher house margins and worse odds.