Free tool
Doctor referral earnings estimator
For a referring doctor: estimate what you earn from lab test referrals each month and year, and what is left after TDS (2% once you cross ₹20,000 a year from one lab). Adjust the numbers; the result updates instantly. Nothing you type is stored or sent anywhere.
Estimated referral earnings
A planning estimate only, not tax or legal advice, and not a payment offer from HealthFlow. Commission rates and structures are whatever you and the lab have agreed; confirm the current TDS rate and threshold with your accountant. See the TDS on commission guide for how the deduction works.
Questions
How is a referring doctor’s commission usually calculated?
Most labs work it out as tests referred × average value per test × an agreed commission rate, settled monthly or per period. The rate and structure (flat per test or a percentage) are agreed upfront between the doctor and the lab and vary from one arrangement to another, so this tool only estimates on the numbers you enter; it does not set or recommend a rate.
What TDS applies to referral commission in 2026?
Commission or brokerage attracts TDS under Section 393(1) of the Income-tax Act, 2025 (Section 194H until March 2026). Where a lab pays a doctor a genuine commercial commission, the lab (the payer) is usually the one responsible for deducting it: 2% once the doctor's total from that lab crosses ₹20,000 in the financial year, as of September 2026. This is general information, not tax advice; confirm your specific position with your accountant or CA.
Is referral commission taxable income for the doctor receiving it?
Commission income is generally taxable and should be reported when you file your return, with TDS already deducted by the payer available as a credit against your final liability. The exact treatment depends on your overall income and filing status, so this is general information only; a CA can confirm what applies to you.
Is it legitimate for a doctor to receive a referral commission from a lab?
That is a separate question from the tax math this calculator does. Indian medical-ethics regulations restrict a registered practitioner from receiving a commission simply for referring a patient, and whether a specific arrangement with a lab is permissible is a legal and ethical question, not a tax one. Get that question reviewed by a professional before acting on any figure this tool produces.
Run a diagnostic lab, or refer patients to one?
HealthFlow works out referral commission, and shows every doctor the number
- Every referrer and consultant in one Pay-Run, worked out per test, not reconstructed from a spreadsheet at month-end.
- A statement on WhatsApp to each referring doctor when the lab runs its Pay-Run, so you can see what you’re owed without asking.
- An Excel export of the commission per payee, tied to the bills it came from, for the lab’s accountant and yours.
See the full feature on the HealthFlow for diagnostic labs page →
From ₹399/month, 10-day free trial.