Double Taxation Avoidance Agreements
India DTAA Treaty Guides
Withholding rates, treaty benefits, and income-type analysis for every DTAA partner country. Know exactly what you save before you structure.
Complete Guides
India-Australia DTAA: Treaty Rates, Key Articles & How to Claim Benefits
Everything Australian investors and Indian businesses need to know about the India-Australia Double Taxation Avoidance Agreement — withholding rates, PE rules, capital gains treatment, and step-by-step TRC process.
India-Austria DTAA: Complete Guide to the Double Taxation Treaty
Everything you need to know about the India-Austria tax treaty -- withholding rates, permanent establishment rules, treaty benefits, and how to claim relief under the DTAA signed in 1999.
India-Bangladesh DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the India-Bangladesh tax treaty — shifted article numbering, the missing FTS article, dividend and interest rates, PE rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Belgium DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the India-Belgium tax treaty including withholding rates, PE rules, the 2025 Amending Protocol, MLI impact, and procedures to claim treaty benefits.
India-Brazil DTAA: Complete Guide to the Double Taxation Treaty
Everything you need to know about the India-Brazil tax treaty — withholding rates, permanent establishment rules, treaty benefits, and how to claim relief under the DTAA signed in 1988.
India-Canada DTAA: Complete Guide to the Double Taxation Treaty
Everything you need to know about the India-Canada tax treaty — withholding rates, permanent establishment rules, MLI modifications, and how to claim relief under the DTAA effective since 1997.
India-Chile DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand India's newest tax treaty with Chile — flat 10% rates on dividends, interest, royalties and FTS, PE thresholds, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-China DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand treaty rates, permanent establishment rules, and how to claim benefits under the India-China tax treaty signed in 1994 and amended by the 2018 Protocol.
India-Cyprus DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the 2016 India-Cyprus tax treaty — flat 10% withholding rates, the asymmetric interest exemption, permanent establishment rules, capital gains grandfathering, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Czech Republic DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and the Czech Republic — covering the flat 10% withholding rates, PE rules, capital gains, tax sparing, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Denmark DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand treaty provisions, withholding tax rates, permanent establishment rules, and how to claim benefits under the India-Denmark tax treaty signed in 1989 and amended by the 2013 Protocol.
India-Finland DTAA: Complete Guide to the Double Taxation Treaty
Everything you need to know about the India-Finland tax treaty -- withholding rates, permanent establishment rules, treaty benefits, and how to claim relief under the DTAA signed in 2010.
India-France DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Comprehensive analysis of the India-France tax treaty covering withholding rates, PE rules, the 2026 Amending Protocol, capital gains, and how to claim treaty benefits.
India-Germany DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Germany — covering withholding rates, PE rules, capital gains, and how to claim treaty benefits under section 159 of the Income-tax Act, 2025.
India-Greece DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand India's 1965 tax treaty with Greece — a pre-OECD-Model agreement with no withholding-rate caps, a zero-month construction PE rule, and exemption-based relief under Article XVII.
India-Hong Kong DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand treaty provisions, withholding tax rates, permanent establishment rules, and how to claim benefits under the India-Hong Kong DTAA signed in 2018.
India-Hungary DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Hungary — covering withholding rates, PE rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Indonesia DTAA: Complete Guide to the Double Taxation Treaty
Comprehensive guide to the India-Indonesia DTAA covering the uniform 10% withholding rates, permanent establishment rules, MLI impact, and how to claim treaty benefits under the 2012 agreement effective from 2016.
India-Ireland DTAA: Complete Guide to the Double Taxation Treaty
Everything you need to know about the India-Ireland tax treaty — withholding rates, permanent establishment rules, treaty benefits, and how to claim relief under the DTAA signed in 2000.
India-Israel DTAA: Double Taxation Avoidance Agreement
The India-Israel DTAA is a tax treaty signed in 1996 and amended by the 2015 Protocol, applying a uniform 10% withholding rate on dividends, interest, royalties, and technical services. It is one of the cleanest treaty structures India offers. Here is what it covers and how to use it.
India-Italy DTAA: Complete Treaty Guide
Comprehensive analysis of the Double Taxation Avoidance Agreement between India and Italy covering withholding rates, PE rules, capital gains, and treaty benefits under the 1993 Convention.
India-Japan DTAA: Complete Guide to the Double Taxation Treaty
Comprehensive analysis of the India-Japan tax treaty covering withholding rates, permanent establishment rules, MLI modifications, and how to claim relief under the DTAA signed in 1989.
India-Kazakhstan DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Kazakhstan — covering the uniform 10% withholding rates, permanent establishment rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Kenya DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Kenya — covering the flat 10% withholding rates, PE rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Kuwait DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Kuwait — covering the flat 10% withholding rates, 183-day PE tests, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Luxembourg DTAA: Withholding Tax Rates, PE Rules and How to Claim Benefits
The India-Luxembourg DTAA, signed 2 June 2008 and effective from 1 April 2010 in India, caps withholding tax at a uniform 10% on dividends, interest, royalties, and fees for technical services, well below India's 20% domestic rate. Interest to the Luxembourg Government or Central Bank is exempt at 0%; capital gains on Indian company shares, however, remain taxable in India under Article 13(5).
India-Malaysia DTAA: Complete Guide to the Double Taxation Treaty
Comprehensive guide to the India-Malaysia DTAA covering treaty rates on dividends (5%), interest (10%), royalties (10%), permanent establishment rules, and how to claim treaty benefits under the revised 2012 agreement.
India-Malta DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Malta — covering the 10% dividend, interest and royalty/FTS rates, Malta's full-imputation dividend rule, PE thresholds, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Mauritius DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Mauritius - covering withholding rates, PE rules, capital gains grandfathering, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Mexico DTAA: Complete Guide to the Double Taxation Treaty
Everything you need to know about the India-Mexico tax treaty — withholding rates, permanent establishment rules, treaty benefits, and how to claim relief under the DTAA signed in 2007.
India-Nepal DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Nepal — dividend and royalty rates, the missing FTS article, PE rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Netherlands DTAA: Tax Treaty Rates, PE Rules and How to Claim Benefits
The India-Netherlands DTAA, signed 30 July 1988 and in force since 21 January 1989, caps Indian withholding tax on dividends, interest, royalties, and fees for technical services at 10%, down from the 20% domestic rate. Interest paid to the Dutch government or central bank is exempt at 0%, and the MFN clause no longer reduces the dividend rate to 5% after the Supreme Court's October 2023 ruling.
India-New Zealand DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and New Zealand — covering withholding rates, PE rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Norway DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand treaty provisions, withholding tax rates, permanent establishment rules, and how to claim benefits under the India-Norway tax treaty signed in 2011, replacing the 1986 convention.
India-Oman DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the India-Oman tax treaty — shifted article numbering, the 2025 rate cuts on royalties and technical fees, PE rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Philippines DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and the Philippines - the 15%/20% dividend tiers, the conditional royalty cap, why there is no FTS article, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Poland DTAA: Complete Treaty Guide
Comprehensive analysis of the Double Taxation Avoidance Agreement between India and Poland covering withholding rates, PE rules, capital gains, and treaty benefits under the 1989 Convention as amended by the 2013 Protocol.
India-Portugal DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Portugal — dividend, interest and royalty withholding rates, permanent establishment rules, the MLI's change to capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Qatar DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the 2025 India-Qatar tax treaty — dividend, interest, royalty and FTS rates, permanent establishment rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Romania DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Romania — covering the uniform 10% withholding rate, PE rules, capital gains, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Russia DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Russia — covering the uniform 10% withholding rates, PE rules, capital gains, the MLI's Principal Purpose Test and Simplified LOB, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
DTAA Between India and Saudi Arabia: Tax Rates, Treaty Articles and Compliance Rules
The India-Saudi Arabia DTAA, signed on 25 January 2006 and in force since 1 November 2006, sets a 5% dividend withholding rate -- among the lowest India offers under any treaty -- and caps interest and royalties at 10%. Saudi Arabia levies no personal income tax, and the treaty has no separate Fees for Technical Services article, creating both opportunities and gaps.
DTAA Between India and Singapore: Double Taxation Avoidance Agreement Guide
The DTAA between India and Singapore is a 1994 tax treaty that caps withholding tax at 10% on dividends where the beneficial owner holds 25%+ shares (15% otherwise), 10% on bank interest (15% otherwise), and 10% on royalties and fees for technical services, all below India's 20% domestic rate.
India-South Africa DTAA: Complete Treaty Guide
Comprehensive analysis of the Double Taxation Avoidance Agreement between India and South Africa covering withholding rates, PE rules, capital gains, and treaty benefits under the 1996 Convention as amended by the 2013 Protocol.
India-South Korea DTAA: Complete Guide to Treaty Rates, Articles & Benefits
Everything South Korean investors and Indian businesses need to know about the India-South Korea Double Taxation Avoidance Agreement — withholding rates, PE rules, capital gains, FTS provisions, and step-by-step process to claim treaty benefits.
India-Spain DTAA: Complete Treaty Guide
Comprehensive analysis of the Double Taxation Avoidance Agreement between India and Spain — covering updated MFN rates, withholding provisions, PE rules, capital gains, and the 2012 Protocol amendments.
India-Sri Lanka DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand the tax treaty between India and Sri Lanka — covering the 7.5% dividend rate, PE thresholds, capital gains, the 2024 Protocol's Principal Purpose Test, and how to claim treaty benefits under section 159(4) of the Income-tax Act, 2025.
India-Sweden DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Understand treaty provisions, withholding tax rates, permanent establishment rules, and how to claim benefits under the India-Sweden tax treaty signed in 1997.
India-Switzerland DTAA: Complete Guide to the Double Taxation Avoidance Agreement
Comprehensive analysis of the India-Switzerland tax treaty covering withholding rates, MFN clause suspension, PE rules, capital gains, and how to claim benefits.
India-Thailand DTAA: Complete Guide to the Double Taxation Treaty
Comprehensive guide to the India-Thailand DTAA covering the uniform 10% withholding rates on dividends, interest, and royalties, the absence of a separate FTS article, permanent establishment rules, and how to claim treaty benefits under the 2015 agreement.
India-Turkey DTAA: Complete Treaty Guide
Comprehensive analysis of the Double Taxation Avoidance Agreement between India and Turkey covering withholding rates, PE rules, capital gains, and treaty benefits under the 1995 Convention.
India-UAE DTAA: Article 13 Capital Gains & Treaty Rates
The India-UAE DTAA was notified via Notification No. GSR 710(E) dated 18 November 1993, after entering into force on 22 September 1993. Under Article 13, gains on immovable property are taxable in India, while gains on shares in an Indian company may be taxed in India (Article 13(4)); gains on other property, including mutual fund units per an ITAT ruling, are taxable only in the UAE (Article 13(5)).
India-UK DTAA: Complete Guide to the Double Taxation Treaty
Comprehensive analysis of the India-UK DTAA covering withholding rates, PE rules, MLI modifications, royalty and FTS provisions, and step-by-step guidance on claiming treaty benefits.
India-USA DTAA: Complete Guide to the Double Taxation Treaty
Everything you need to know about the India-US tax treaty — withholding rates, permanent establishment rules, treaty benefits, and how to claim relief under the DTAA signed in 1989.
India-Vietnam DTAA: Complete Guide to the Double Taxation Treaty
Everything you need to know about the India-Vietnam tax treaty — withholding rates, permanent establishment rules, treaty benefits, and how to claim relief under the DTAA signed in 1994.
Withholding Rate Tables
Withholding Tax Rates: India to Australia (2026)
Exact TDS rates for dividends, interest, royalties, and technical service payments from India to Australia — with DTAA rates, domestic rate comparisons, and step-by-step Forms 145 and 146 compliance.
Withholding Tax Rates: India to Austria Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for technical services under the India-Austria Double Taxation Avoidance Agreement signed in 1999.
Withholding Tax Rates: India to Bangladesh Under DTAA
Article-by-article breakdown of TDS rates on dividends, interest and royalties for payments from India to Bangladesh — and why the treaty has no separate rate for fees for technical services — under section 393(2) of the Income-tax Act, 2025.
Withholding Tax Rates: India to Belgium Under DTAA
Complete rate lookup for dividends, interest, royalties, and FTS payments from India to Belgium. Includes MFN clause impact, the 2025 Amending Protocol, article references, and compliance procedures.
Withholding Tax Rates: India to Brazil Under DTAA
Complete rate lookup for dividends, interest, royalties, and technical service fees — comparing India-Brazil treaty rates with domestic withholding rates under section 393(2).
Withholding Tax Rates: India to Canada Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for included services — comparing India-Canada treaty rates with domestic withholding rates under section 393(2).
Withholding Tax Rates: India to Chile Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and fees for technical services for payments from India to Chile under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to China Under DTAA
Complete rate chart for dividends, interest, royalties, and FTS on cross-border payments between India and China with article references and conditions.
Withholding Tax Rates: India to Cyprus Under DTAA
Article-by-article breakdown of TDS rates on dividends, interest, royalties, and fees for technical services for payments from India to Cyprus under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Czech Republic Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and FTS for payments from India to the Czech Republic under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Denmark Under DTAA
Complete rate lookup for dividends, interest, royalties, and FTS payments from India to Denmark with treaty article references and compliance requirements.
Withholding Tax Rates: India to Finland Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for technical services under the India-Finland Double Taxation Avoidance Agreement signed in 2010.
Withholding Tax Rates: India to France Under DTAA
Complete rate reference for dividends, interest, royalties, and FTS withholding taxes on payments from India to France, including the 2026 Protocol changes.
Withholding Tax Rates: India to Germany Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and FTS for payments from India to Germany under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Greece Under DTAA
Why the India-Greece DTAA does not reduce withholding tax on dividends, interest or royalties — and where its real value lies for cross-border investors.
Withholding Tax Rates: India to Hong Kong Under DTAA
Complete rate lookup for dividends (5%), interest (10%), royalties (10%), and FTS (10%) under the India-Hong Kong Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Hungary Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and FTS for payments from India to Hungary under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Indonesia Under DTAA
Complete rate comparison for dividends, interest, royalties, and fees for technical services — India-Indonesia DTAA treaty rates versus domestic withholding rates under section 393(2).
Withholding Tax Rates: India to Ireland Under DTAA
Complete rate comparison for dividends, interest, royalties, and fees for technical services — India-Ireland DTAA treaty rates versus domestic withholding rates under section 393(2).
Withholding Tax Rates: India to Israel Under DTAA
A flat 10% withholding rate on dividends, interest, royalties, and fees for technical services. The India-Israel DTAA cuts domestic withholding rates by half across all income categories. Here are the exact rates, conditions, and compliance steps.
Withholding Tax Rates: India to Italy Under DTAA
Detailed rate lookup for dividends, interest, royalties, and FTS withholding taxes on payments from India to Italian residents under the India-Italy DTAA.
Withholding Tax Rates: India to Japan Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for technical services — comparing India-Japan treaty rates with domestic withholding rates under section 393(2).
Withholding Tax Rates: India to Kazakhstan Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and fees for technical services for payments from India to Kazakhstan under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Kenya Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and fees for management, professional and technical services for payments from India to Kenya under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Kuwait Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and fees for technical services for payments from India to Kuwait under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Luxembourg Under DTAA
Complete rate lookup for dividends, interest, royalties, and FTS payments from India to Luxembourg with treaty article references and compliance requirements.
India to Malaysia Withholding Tax Rates Under DTAA
Complete withholding tax rate guide for payments from India to Malaysia — dividends at 5%, interest at 10%, royalties at 10%, and FTS at 10% under the revised 2012 DTAA treaty.
Withholding Tax Rates: India to Malta Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and FTS for payments from India to Malta under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Mauritius Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and fees for technical services for payments from India to Mauritius under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Mexico Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for technical services — comparing India-Mexico treaty rates with domestic withholding rates under section 393(2).
Withholding Tax Rates: India to Nepal Under DTAA
Detailed breakdown of TDS rates on dividends, interest, and royalties for payments from India to Nepal under the Double Taxation Avoidance Agreement — and why there is no FTS rate.
Withholding Tax Rates: India to Netherlands Under DTAA
Complete rate lookup for dividends, interest, royalties, and FTS withholding taxes on payments from India to the Netherlands under the bilateral tax treaty.
Withholding Tax Rates: India to New Zealand Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and FTS for payments from India to New Zealand under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Norway Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for technical services under the India-Norway Double Taxation Avoidance Agreement signed in 2011.
Withholding Tax Rates: India to Oman Under DTAA
Article-by-article breakdown of TDS rates on dividends, interest, royalties, and technical fees for payments from India to Oman, including the 2025 rate cuts, under section 393(2) of the Income-tax Act, 2025.
Withholding Tax Rates: India to Philippines Under DTAA
Article-by-article breakdown of TDS rates on dividends, interest and royalties for payments from India to the Philippines under the DTAA - and why there is no FTS rate at all.
Withholding Tax Rates: India to Poland Under DTAA
Detailed rate lookup for dividends, interest, royalties, and FTS withholding taxes on payments from India to Polish residents under the India-Poland DTAA as amended by the 2013 Protocol.
Withholding Tax Rates: India to Portugal Under DTAA
Article-by-article breakdown of TDS rates on dividends, interest, royalties and fees for included services for payments from India to Portugal under the DTAA.
Withholding Tax Rates: India to Qatar Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and FTS for payments from India to Qatar under the 2025 Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Romania Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and FTS for payments from India to Romania under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Russia Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and FTS for payments from India to Russia under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Saudi Arabia Under DTAA
5% on dividends. 10% on interest and royalties. No FTS article. The India-Saudi Arabia DTAA creates one of the most tax-efficient corridors for Indian income, especially for the 2.75 million NRIs in Saudi Arabia who pay zero personal income tax. Here are the exact rates and how to claim them.
Withholding Tax Rates: India to Singapore Under DTAA
Complete reference for withholding tax rates on dividends, interest, royalties, and fees for technical services from India to Singapore under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to South Africa Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for technical services — comparing India-South Africa treaty rates with domestic withholding rates under section 393(2).
India to South Korea Withholding Tax Rates Under DTAA
Complete reference for withholding tax rates on payments from India to South Korea under the revised DTAA — covering dividends, interest, royalties, and FTS with article references, domestic rate comparisons, and compliance procedures.
Withholding Tax Rates: India to Spain Under DTAA
Complete rate lookup for dividends, interest, royalties, and FTS withholding taxes on payments from India to Spanish residents — featuring updated 10% MFN rates on royalties and technical services.
Withholding Tax Rates: India to Sri Lanka Under DTAA
Detailed breakdown of TDS rates on dividends, interest, royalties, and fees for technical services for payments from India to Sri Lanka under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to Sweden Under DTAA
Complete rate lookup for dividends, interest, royalties, and FTS payments from India to Sweden with treaty article references and compliance requirements.
India-Switzerland DTAA: Withholding Tax Rates on Dividends, Interest, Royalties and FTS
The India-Switzerland DTAA, signed in 1994 and based on the OECD model, sets a flat 10% withholding tax on dividends, interest, royalties and fees for technical services, well below India's 20% domestic rate. It also covers the Article 11(3) interest exemptions and confirms, after the Supreme Court's Nestle ruling, that the MFN clause gives no lower Indian rate.
India to Thailand Withholding Tax Rates Under DTAA
Complete withholding tax rate guide for payments from India to Thailand — uniform 10% treaty rate on dividends, interest, and royalties under the 2015 DTAA; the treaty has no separate FTS article, so fees for technical services fall to domestic withholding or Article 7 business profits.
Withholding Tax Rates: India to Turkey Under DTAA
Detailed rate lookup for dividends, interest, royalties, and FTS withholding taxes on payments from India to Turkish residents under the India-Turkey DTAA.
Withholding Tax Rates: India to UAE Under DTAA
Complete reference for withholding tax rates on dividends, interest, royalties, and technical services from India to UAE under the Double Taxation Avoidance Agreement.
Withholding Tax Rates: India to UK Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for technical services — comparing India-UK treaty rates with domestic withholding rates under section 393(2).
Withholding Tax Rates: India to USA Under DTAA
Complete rate lookup for dividends, interest, royalties, and fees for included services — comparing India-USA treaty rates with domestic withholding rates under section 393(2).
Withholding Tax Rates: India to Vietnam Under DTAA
Complete rate comparison for dividends, interest, royalties, and fees for technical services — India-Vietnam DTAA treaty rates versus domestic withholding rates under section 393(2).
Income-Type Rate Analysis
DTAA Between India and Australia: Capital Gains Tax Under Article 13
The India-Australia DTAA, signed 25 July 1991 and effective 30 December 1991, sets no reduced capital gains rate under Article 13 -- India taxes share and property sales at full domestic rates: 12.5% on listed-share long-term gains above INR 1.25 lakh, 20% on short-term listed shares, and 12.5% without indexation on unlisted shares or immovable property. Australia grants a credit for the tax paid.
Dividend Tax Rate Between India and Australia Under DTAA
Understand the 15% treaty rate on dividends, who qualifies for reduced withholding, and how to claim benefits under the India-Australia Double Taxation Avoidance Agreement.
Fees for Technical Services (FTS) Tax Rate Between India and Australia
Understand why the India-Australia DTAA has no separate FTS clause, how technical service payments are taxed, and the critical distinction between royalties and business profits for Australian service providers.
Interest Tax Rate Between India and Australia Under DTAA
Complete guide to the flat 15% treaty rate on interest income under the India-Australia DTAA, with documentation requirements and compliance procedures.
Royalty Tax Rate Between India and Australia Under DTAA
Understand the 10%-15% treaty rates on royalties, the distinction between equipment and IP royalties, and how to claim benefits under the India-Australia Double Taxation Avoidance Agreement.
Capital Gains Tax Between India and Austria Under DTAA
Article 13 of the India-Austria DTAA allocates capital gains taxing rights by asset type, including a rare rule taxing ships and aircraft gains only in the alienator's residence State rather than the usual effective-management test, and unrestricted source-State taxation of company share gains with no minimum holding. Learn how each asset category is taxed.
Dividend Tax Rate Between India and Austria Under DTAA
The India-Austria DTAA caps dividend withholding tax at a flat 10% under Article 10(2), the same rate for every shareholder regardless of holding size, against India's 20% domestic rate. Learn who qualifies as beneficial owner, the Tax Residency Certificate and Form 41 requirements, the MLI's Principal Purpose Test, and the withholding procedure Indian payers must follow.
FTS Tax Rate Between India and Austria Under DTAA
Article 12 of the India-Austria DTAA caps withholding tax on fees for technical services at 10%, with no make-available requirement, against India's 20% domestic rate. Learn the broad FTS definition, the employee-payment exclusion, the documentation needed, and the compliance procedure for Indian payers.
Interest Tax Rate Between India and Austria Under DTAA
Article 11 of the India-Austria DTAA caps interest withholding tax at 10%, with a full 0% exemption for the government, central bank, and two named institutions, plus a narrower case-by-case exemption for transactions the source State has specifically approved. Learn the rates, the closed exemption list, and the documentation needed to claim them.
Royalty Tax Rate Between India and Austria Under DTAA
Article 12 of the India-Austria DTAA caps royalty withholding tax at 10%, in one combined article shared with fees for technical services, against India's 20% domestic rate. Understand the broad definition, the arm's length and source rules, the documentation needed, and the treaty's anti-abuse position.
Capital Gains Tax Between India and Belgium Under DTAA
How capital gains on shares, immovable property, and other assets are taxed under the India-Belgium DTAA -- Article 13 provisions including the unique 10% participation rule, the scope of the 2025 Amending Protocol, MLI modifications, and compliance guidance for Belgian investors.
Dividend Tax Rate Between India and Belgium Under DTAA
Comprehensive guide to the 15% withholding tax on dividends under the India-Belgium DTAA, covering beneficial ownership, documentation requirements, and the 2017 amending protocol.
FTS Tax Rate Between India and Belgium Under DTAA
The India-Belgium DTAA's FTS rate has been reduced to 10% under the treaty as amended. The further claim that services which do not make available technical knowledge fall outside FTS altogether rests on an unnotified MFN scope import and is contested after the Supreme Court's 2023 Nestle ruling. Understand the make-available condition, the Soregam SA ruling, and where the risk actually sits.
Interest Tax Rate Between India and Belgium Under DTAA
Detailed guide to interest withholding rates under the India-Belgium DTAA: 10% for bank loans, 15% for other interest, with eligibility conditions and compliance procedures.
Royalty Tax Rate Between India and Belgium Under DTAA
The India-Belgium DTAA's original 20% royalty rate is now 10%: the Protocol's Most Favoured Nation clause was triggered, and a CBDT notification of 19 January 2001 substituted Article 12 to write the lower cap into the treaty itself. Here is the complete guide to royalty taxation under Article 12, the MFN mechanism, the 2025 Amending Protocol, and compliance procedures for Belgian companies.
Capital Gains Tax Between India and Brazil Under DTAA
Article 13 of the India-Brazil DTAA, replaced in full by the 2022 protocol, allocates capital-gains taxing rights by asset type rather than setting a rate — including an unusual both-states rule for residual property gains.
Dividend Tax Rate Between India and Brazil Under DTAA
Article 10 of the India-Brazil DTAA caps dividend withholding at 10% for a qualifying 20%-holding corporate shareholder and 15% otherwise, versus the 20% domestic rate — effective for income arising in India from FY 2026-27 following the 2022 amending protocol.
FTS Tax Rate Between India and Brazil Under DTAA
Article 12-A of the India-Brazil DTAA, a standalone article inserted by the 2022 protocol, caps fees for technical services at 10% of the gross amount — before the protocol, the treaty had no FTS provision at all.
Interest Tax Rate Between India and Brazil Under DTAA
Article 11 of the India-Brazil DTAA caps interest withholding at 10% for qualifying long-term bank loans and 15% generally, exempts government and central-bank interest, and carves out government securities into an issuer-only-taxation rule.
Royalty Tax Rate Between India and Brazil Under DTAA
Article 12 of the India-Brazil DTAA taxes trademark royalties at 15% and all other royalties at 10%, both below the 20% domestic rate — a reversal of the pre-2022-protocol position, where trademark royalties sat at a costly 25%.
Capital Gains Tax Between India and Canada Under DTAA
Complete guide to Article 13 capital gains provisions, source country taxation of shares and property, domestic rates, and relief mechanisms under the India-Canada DTAA.
Dividend Tax Rate Between India and Canada Under DTAA
Understand the treaty-reduced withholding tax rates on dividends between India and Canada, including Article 10 provisions, beneficial ownership rules, the MLI impact, and documentation requirements.
Fees for Technical Services (FTS) Tax Rate Between India and Canada
Understand the 15% treaty rate on fees for included services, the critical 'make available' test, and how Canadian companies can claim benefits under the India-Canada DTAA.
Interest Tax Rate Between India and Canada Under DTAA
Complete guide to Article 11 withholding tax rates on interest income flowing between India and Canada, covering the 15% general rate, government exemptions, EDC provisions, and MLI impact.
Royalty Tax Rate Between India and Canada Under DTAA
Understand the 10%-15% treaty rates on royalties, the distinction between equipment and IP royalties, and how to claim benefits under the India-Canada Double Taxation Avoidance Agreement.
Capital Gains Tax Between India and China Under DTAA
Understand how capital gains from shares, immovable property, and other assets are taxed under the India-China DTAA Article 13 — including source-state taxation rights, residual clause provisions, and the impact of the 2018 Protocol.
Dividend Tax Rate Between India and China Under DTAA
Understand the flat 10% treaty rate on dividends under the India-China DTAA, how it compares to India's 20% domestic withholding rate, and the step-by-step process for claiming reduced rates on cross-border dividend payments.
FTS Tax Rate Between India and China Under DTAA
Understand the 10% treaty rate on fees for technical services (FTS) under Article 12 of the India-China DTAA. Learn how FTS is defined, who qualifies for the reduced rate, documentation required, and compliance steps for cross-border service payments.
Interest Tax Rate Between India and China Under DTAA
Navigate the India-China DTAA provisions on interest income. Understand the 10% treaty rate, full government exemption under Article 11(3), documentation requirements, and compliance steps for cross-border interest payments.
Royalty Tax Rate Between India and China Under DTAA
Understand the 10% treaty rate on royalties under Article 12 of the India-China DTAA. Learn how this compares to the domestic 20% rate, who qualifies, documentation requirements, and compliance steps for cross-border IP payments.
Capital Gains Tax Between India and Denmark Under DTAA
Article 14 of the India-Denmark DTAA allocates capital gains taxing rights by asset type rather than a single rate: India can tax gains on Indian immovable property and on shares of Indian companies representing at least 10% of the share capital, while gains from smaller shareholdings and most other property are taxable only in the seller's country of residence.
Dividend Tax Rate Between India and Denmark Under DTAA
Under Article 11 of the India-Denmark DTAA, dividends paid to a Danish beneficial owner are taxed at 15% for shareholders owning at least 25% of the paying company's shares, and 25% for all other cases. Because 25% exceeds India's 20% domestic withholding rate, most investors apply the lower domestic rate instead under section 159(4).
Fees for Technical Services Tax Rate Between India and Denmark Under DTAA
Article 13 of the India-Denmark DTAA caps fees for technical services at 20% of the gross amount, in the same paragraph and at the same rate as royalties. There is no 'make available' requirement, so the FTS definition is broad — but 20% also matches India's own domestic rate, so the treaty mainly protects against future increases.
Interest Tax Rate Between India and Denmark Under DTAA
Article 12 of the India-Denmark DTAA caps interest withholding at 10% on bank loans and 15% on all other interest, against India's 20% domestic rate. Interest derived by the Danish or Indian government, central bank, or a government agency — or by residents on government-guaranteed debt — is fully exempt under Article 12(3).
Royalty Tax Rate Between India and Denmark Under DTAA
Article 13 of the India-Denmark DTAA caps royalties at 20% of the gross amount, the same combined article and rate that governs fees for technical services. This equals India's own 20% domestic rate, so the treaty functions mainly as a ceiling against future increases rather than a source of present-day savings.
Capital Gains Tax Between India and Finland Under DTAA
Article 13 of the India-Finland DTAA lets India tax a Finnish resident's gain on any shares of an Indian company, not only land-rich ones. Understand the paragraph-by-paragraph rules, domestic rates, and treaty relief.
Dividend Tax Rate Between India and Finland Under DTAA
Understand how the India-Finland Double Taxation Avoidance Agreement caps withholding tax on dividends at a flat 10%, versus India's 20% domestic rate, who qualifies, and how to claim the reduced rate.
FTS Tax Rate Between India and Finland Under DTAA
Article 12 of the India-Finland DTAA taxes fees for technical services at 10%, the same rate as royalties, with no 'make available' clause. Understand the broad FTS scope, documentation, and compliance procedures.
Interest Tax Rate Between India and Finland Under DTAA
Article 11 of the India-Finland DTAA caps interest withholding tax at 10%, with a full exemption for interest paid to named government and institutional lenders. Learn the rates, exemption scope, and compliance steps.
Royalty Tax Rate Between India and Finland Under DTAA
Article 12 of the India-Finland DTAA caps withholding tax on royalties at 10%, versus the 20% domestic rate, and its broad definition covers industrial equipment rentals too. Rates, qualifying conditions, and compliance steps.
India-France DTAA: Capital Gains Tax on Shares and Property
Under the India-France DTAA, Article 14 lets India tax capital gains on Indian shares only where the French investor holds at least 10% of the company's capital — below that threshold, gains are taxed only in France unless the company is property-rich under Article 14(4). A 2026 Amending Protocol, signed 23 February 2026 but still pending ratification, would remove this threshold and give India full taxing rights on share sales regardless of holding size.
India-France DTAA: Dividend Tax Rate Under the Treaty
Under the India-France DTAA, dividend withholding tax is capped at a flat 10% under Article 11(2) — well below India's 20% domestic rate plus surcharge and cess. A February 23, 2026 Amending Protocol, signed but not yet ratified, would replace this with a two-tier 5%/15% structure and remove the treaty's Most-Favoured-Nation clause.
FTS Tax Rate Between India and France Under DTAA
Comprehensive guide to taxation of fees for technical services under Article 13 of the India-France DTAA, including the 10% treaty rate, the 2026 protocol amendment narrowing FTS scope, and how to claim treaty benefits.
Interest Tax Rate Between India and France Under DTAA
Complete guide to Article 12 withholding tax rates on interest income flowing between India and France, covering the uniform 10% treaty rate, the Article 12(3) exemptions, and compliance requirements.
Royalty Tax Rate Between India and France Under DTAA
Understand the 10% treaty rate on royalties under Article 13, what the pending 2026 Amending Protocol would change, and how to claim benefits under the India-France DTAA.
India-Germany DTAA: Capital Gains Tax Under Article 13
Under the India-Germany DTAA, Article 13 taxes capital gains by asset type rather than one flat rate: India can tax gains on Indian immovable property and on shares of Indian companies — listed-share LTCG at 12.5% above INR 1.25 lakh, STCG at 20% — while gains on other property are taxed only in the seller's residence country.
Dividend Tax Rate Between India and Germany Under DTAA
Understand how the India-Germany Double Taxation Avoidance Agreement reduces withholding tax on dividends from 20% to 10%, who qualifies, and how to claim the reduced rate.
DTAA Between India and Germany: FTS Tax Rate Under Article 12 (10% vs 20%)
The DTAA between India and Germany, in force since 26 October 1996, caps fees for technical services (FTS) under Article 12(2) at 10% of the gross amount, versus India's 20% domestic withholding rate. Unlike India's treaties with the USA or UK, this DTAA has no "make available" test, so its FTS definition is broader and covers secondment of technical personnel.
Interest Tax Rate Between India and Germany Under DTAA
Article 11 of the India-Germany DTAA caps interest withholding tax at 10%, with full exemptions for government and institutional payments. Learn the rates, exemptions, and compliance steps.
Royalty Tax Rate Between India and Germany Under DTAA
Article 12 of the India-Germany DTAA caps the withholding tax on royalties at 10% versus the 20% domestic rate. Understand the rates, definitions, compliance requirements, and recent case law.
Capital Gains Tax Between India and Hong Kong Under DTAA
Comprehensive guide to capital gains taxation under Article 14 of the India-Hong Kong DTAA — covering shares, immovable property, anti-avoidance provisions, and Hong Kong's zero capital gains tax advantage.
DTAA Between India and Hong Kong: Dividend Tax Rate (5%)
The DTAA between India and Hong Kong caps dividend withholding tax at a flat 5% under Article 10(2) -- one of the lowest rates in India's treaty network -- versus India's domestic rate of 20% plus surcharge and cess. Hong Kong itself doesn't tax dividends, so the total tax burden on the flow is just 5%. Signed March 19, 2018, effective in India from April 1, 2019.
FTS Tax Rate Between India and Hong Kong Under DTAA
Complete guide to fees for technical services (FTS) taxation under Article 13 of the India-Hong Kong DTAA, covering the 10% treaty rate, anti-avoidance provisions including GAAR and the treaty's main-purpose tests, and compliance requirements for Hong Kong service providers.
Interest Tax Rate Between India and Hong Kong Under DTAA
Complete guide to the 10% withholding tax rate on interest income under the India-Hong Kong DTAA, including Article 11 provisions, government exemptions, GAAR safeguards, and compliance requirements.
Royalty Tax Rate Between India and Hong Kong Under DTAA
Complete guide to the 10% withholding tax rate on royalty income under the India-Hong Kong DTAA, covering Article 12 provisions, beneficial ownership requirements, anti-avoidance safeguards, and compliance procedures for cross-border IP payments.
Capital Gains Tax Between India and Indonesia Under DTAA
Article 13 of the India-Indonesia DTAA allocates capital gains taxing rights by asset type: India can tax gains on Indian company shares at any shareholding level. Understand the rules for property, shares, and ships or aircraft, and India's domestic rates.
Dividend Tax Rate Between India and Indonesia Under DTAA
Article 10 of the India-Indonesia DTAA caps dividend withholding tax at a flat 10% for all shareholdings, half of India's 20% domestic rate. Understand the beneficial-ownership and MLI Principal Purpose Test conditions, documentation, and how to claim the reduced rate.
FTS Tax Rate Between India and Indonesia Under DTAA
Article 12 of the India-Indonesia DTAA caps fees for technical services at 10%, with no 'make available' requirement, versus India's 20% domestic rate under section 207(2) (Table, Sl. No. 2). Learn the broad FTS scope, required documentation, and compliance steps for cross-border service and secondment payments.
Interest Tax Rate Between India and Indonesia Under DTAA
Article 11 of the India-Indonesia DTAA caps interest withholding tax at 10%, with a full exemption for interest paid to specified government bodies and institutions. Learn the rate, the recipient-side exemption list, and the documentation needed to claim treaty benefits.
Royalty Tax Rate Between India and Indonesia Under DTAA
Article 12 of the India-Indonesia DTAA caps royalty withholding tax at 10% of the gross amount, versus India's 20% domestic rate under section 207(2) (Table, Sl. No. 1). Learn the broad definition covering equipment rental and know-how, documentation requirements, and how the MLI Principal Purpose Test applies to Indonesian licensors.
Capital Gains Tax Between India and Ireland Under DTAA
Article 13 of the India-Ireland DTAA allocates capital gains taxing rights by asset type rather than a single rate. India can tax gains on Indian immovable property and on shares of Indian companies, while gains outside these categories -- including, per Indian case law, rights entitlements -- are taxed only in Ireland.
Dividend Tax Rate Between India and Ireland Under DTAA
The India-Ireland DTAA caps dividend withholding tax at a flat 10% under Article 10(2), the same for every shareholder, against India's 20% domestic rate. Learn who qualifies as beneficial owner, what the Irish Revenue Commissioners' TRC and Form 41 require, and why no MFN clause can lower it further.
FTS Tax Rate Between India and Ireland Under DTAA
Fees for technical services share Article 12 with royalties in the India-Ireland DTAA, capped at 10% versus India's 20% domestic rate. There is no make-available clause, so the definition is broad, but payments under Articles 14 and 15 are excluded. Learn the scope, documentation, and compliance rules.
Interest Tax Rate Between India and Ireland Under DTAA
Article 11 of the India-Ireland DTAA caps interest withholding at 10%, with a narrow 0% exemption for government bodies and named institutions like the RBI and the Central Bank of Ireland. Ordinary bank lending stays at 10%, not 0%. Learn the exemption's dual-limb test, documentation, and compliance steps.
Royalty Tax Rate Between India and Ireland Under DTAA
Article 12 of the India-Ireland DTAA caps royalty withholding tax at 10% of the gross amount, versus India's 20% domestic rate, covering copyrights, patents, and equipment other than aircraft. Understand the combined royalty-and-FTS article, the aircraft carve-out, and the documentation needed to claim it.
Capital Gains Tax Between India and Israel Under DTAA
A comprehensive analysis of how the India-Israel Double Taxation Avoidance Agreement treats capital gains on shares, immovable property, and other assets, including the critical 2015 Protocol amendments and their impact on Israeli investors.
Dividend Tax Rate Between India and Israel Under DTAA
A comprehensive guide to the reduced 10% withholding rate on dividends under Article 10 of the India-Israel Double Taxation Avoidance Agreement, including eligibility, documentation, and compliance procedures.
FTS Tax Rate Between India and Israel Under DTAA
A comprehensive guide to the 10% withholding rate on Fees for Technical Services under Article 13 of the India-Israel DTAA, covering scope, eligibility, the 'make available' concept, documentation requirements, and compliance procedures.
Interest Tax Rate Between India and Israel Under DTAA
A detailed analysis of the 10% withholding rate on interest income under Article 11 of the India-Israel DTAA, covering eligibility conditions, banking and corporate interest, documentation requirements, and compliance procedures.
Royalty Tax Rate Between India and Israel Under DTAA
A comprehensive guide to the 10% withholding rate on royalties under Article 12 of the India-Israel Double Taxation Avoidance Agreement, including treaty provisions, eligibility conditions, documentation, and compliance procedures.
Capital Gains Tax Between India and Italy Under DTAA
Understand how capital gains on shares, property, and other assets are taxed under the India-Italy DTAA — Article 14's source-state taxing rights (including over share gains), domestic tax rates, foreign tax credit, and compliance guidance for Italian investors in India.
India-Italy DTAA: Dividend Tax Rate Under Article 11
Under the India-Italy DTAA, dividend withholding tax is capped at 15% for companies holding at least 10% of shares under Article 11(2)(a), and 25% for all other recipients under Article 11(2)(b). Signed on 19 February 1993 and effective since 23 November 1995, the treaty's 25% rate exceeds India's ~20.8% domestic rate, so portfolio investors typically use the domestic rate instead.
FTS Tax Rate Between India and Italy Under DTAA
Fees for Technical Services (FTS) paid from India to Italy are subject to a 20% withholding rate under Article 13 of the DTAA. With no make available clause, the treaty captures a broad range of service payments.
Interest Tax Rate Between India and Italy Under DTAA
Comprehensive guide to interest withholding tax under the India-Italy DTAA. Learn about the 15% treaty rate, the Protocol's Government-approved loan condition, the payer-side government exemption, and compliance procedures for cross-border interest payments.
Royalty Tax Rate Between India and Italy Under DTAA
Article 13 of the India-Italy DTAA caps royalty withholding at 20% of the gross amount. The domestic headline rate is also 20% — but the treaty cap is inclusive of surcharge and cess while the domestic rate is not, leaving a marginal saving and making documentation and payment structuring critical for Italian IP licensors.
Capital Gains Tax Between India and Japan Under DTAA
Article 13 of the India-Japan DTAA allocates taxing rights on capital gains from shares, immovable property, and PE assets. Unlike most income types in the treaty where a uniform 10% rate applies, capital gains follow source-state taxation rules with domestic rates applying in full. Here is the complete guide for Japanese investors in India.
Dividend Tax Rate Between India and Japan Under DTAA
Understand the treaty-reduced 10% withholding tax rate on dividends flowing between India and Japan, including Article 10 provisions, beneficial ownership rules, MLI impact, and compliance procedures.
FTS Tax Rate Between India and Japan Under DTAA
Understand the 10% treaty rate on fees for technical services, the broad FTS definition with no make-available restriction, and how Article 12 combines royalties and FTS under the India-Japan DTAA.
Interest Tax Rate Between India and Japan Under DTAA
Complete guide to Article 11 withholding tax rates on interest income flowing between India and Japan, including the 10% treaty rate, government exemptions, bank provisions, and compliance procedures.
Royalty Tax Rate Between India and Japan Under DTAA
Understand the 10% treaty rate on royalties, the combined royalty and FTS article, and how to claim benefits under the India-Japan DTAA signed on 7 March 1989.
Capital Gains Tax Between India and Luxembourg Under DTAA
Article 13 of the India-Luxembourg DTAA gives India the right to tax a Luxembourg resident's gains on Indian company shares at any shareholding level -- there is no residence-only shelter. Understand the five-paragraph asset map, domestic rates, and the ships/aircraft quirk.
Dividend Tax Rate Between India and Luxembourg Under DTAA
Article 10(2) of the India-Luxembourg DTAA caps dividend withholding tax at a flat 10%, whatever the shareholding size, against India's 20% domestic rate. Understand the beneficial-ownership test, the Tax Residency Certificate and Form 41 requirements, the MLI's Principal Purpose Test, and how to claim the reduced rate.
FTS Tax Rate Between India and Luxembourg Under DTAA
Article 12(2) of the India-Luxembourg DTAA taxes fees for technical services at the same 10% rate as royalties, in one combined article, against India's 20% domestic rate. Learn the scope, exclusions, and compliance steps.
Interest Tax Rate Between India and Luxembourg Under DTAA
Article 11 of the India-Luxembourg DTAA caps interest withholding tax at 10%, with a full recipient-side exemption for government bodies, the RBI, and Luxembourg's SNCI and Central Bank -- but no exemption for merely government-guaranteed loans. Learn the rate, the exemption, and the compliance steps.
Royalty Tax Rate Between India and Luxembourg Under DTAA
Article 12(2) of the India-Luxembourg DTAA caps withholding tax on royalties -- including equipment rental -- at 10%, against India's 20% domestic rate. Understand the broad UN-style definition, documentation, and the MLI's Principal Purpose Test.
Capital Gains Tax Between India and Malaysia Under DTAA
Article 14 of the India-Malaysia DTAA allocates capital gains taxing rights by asset type rather than setting a single rate -- and crucially lets India tax gains on all shares of an Indian company at its own domestic rates, uncapped, with no exemption for ordinary portfolio holdings.
Dividend Tax Rate Between India and Malaysia Under DTAA
Article 10(2) of the India-Malaysia DTAA caps dividend withholding tax at a flat 5% of the gross amount, versus India's 20% domestic rate -- one of the lowest dividend rates in India's entire treaty network, applying with no shareholding-based tiers to any Malaysian holder.
Fees for Technical Services Tax Rate Between India and Malaysia Under DTAA
Article 13 of the India-Malaysia DTAA caps fees for technical services at 10%, in a stand-alone article with no 'make available' requirement -- meaning routine managerial, technical, and consultancy services are caught more broadly than under treaties like India-USA or India-UK.
Interest Tax Rate Between India and Malaysia Under DTAA
Article 11 of the India-Malaysia DTAA caps interest withholding tax at 10%, with a recipient-side exemption for named government bodies and development banks on both sides -- versus India's 20% domestic rate for foreign-currency debt, and 30%-35% for rupee-denominated interest.
Royalty Tax Rate Between India and Malaysia Under DTAA
Article 12 of the India-Malaysia DTAA caps royalty withholding tax at 10% of the gross amount, versus India's 20% domestic rate -- covering copyright, patents, equipment, and know-how, but notably not software, which is not named in the treaty's definition.
Capital Gains Tax Between India and Mexico Under DTAA
Article 13 of the India-Mexico DTAA allocates capital-gains taxing rights across six paragraphs by asset type, rather than fixing one rate. Notably, Article 13(5) lets India tax gains on ALL shares of an Indian company — broader than most of India's other treaties.
Dividend Tax Rate Between India and Mexico Under DTAA
Article 10(2) of the India-Mexico DTAA caps dividend withholding tax at a flat 10%, versus India's 20% domestic rate, with no shareholding tiers. Signed 10 September 2007, the treaty needs a Tax Residency Certificate from Mexico's SAT and Form 41 to claim the reduced rate.
FTS Tax Rate Between India and Mexico Under DTAA
Article 12 of the India-Mexico DTAA caps fees for technical services at 10% versus India's 20% domestic rate, sharing the same article and rate as royalties. There is no 'make available' clause, so the definition is broad. Learn the scope, documentation, and compliance steps.
Interest Tax Rate Between India and Mexico Under DTAA
Article 11 of the India-Mexico DTAA caps interest withholding at 10%, versus India's 20% domestic rate, with a full exemption for government, central-bank and named development-bank interest such as Bancomext and Nafin. Learn the exemption structure, deemed-arising rules, and compliance steps for both routes.
Royalty Tax Rate Between India and Mexico Under DTAA
Article 12 of the India-Mexico DTAA caps royalty withholding tax at 10% versus India's 20% domestic rate, in a single article shared with fees for technical services at the identical rate. Learn the definitions, deemed-arising rules, documentation, and compliance steps for claiming it.
DTAA Between India and the Netherlands: Capital Gains Tax Under Article 13
The India-Netherlands DTAA, signed 30 July 1988 and effective from 21 January 1989, sets out capital gains rules under Article 13: shares held below a 10% stake, sold to a non-Indian buyer, or transferred in a corporate reorganisation are exempt from Indian tax, while gains on immovable property and 25%+ stakes in property-rich unlisted companies remain taxable in India.
India-Netherlands DTAA: Dividend Tax Rate & Rules
The India-Netherlands DTAA, signed 30 July 1988 and in force since 21 January 1989, caps withholding tax on dividends paid by Indian companies to Dutch residents at 10% under Article 10(2) — versus India's 20% domestic rate — regardless of shareholding size, provided the recipient is the beneficial owner and furnishes the required treaty documentation.
FTS Tax Rate Between India and the Netherlands Under DTAA
Comprehensive guide to the 10% treaty rate on fees for technical services, the critical 'make available' clause under Article 12(5), and how it determines taxability of cross-border service payments under the India-Netherlands DTAA.
Interest Tax Rate Between India and the Netherlands Under DTAA
Comprehensive guide to the 10% treaty rate on interest income, government exemptions, beneficial ownership requirements, and compliance procedures under the India-Netherlands Double Taxation Avoidance Agreement.
Royalty Tax Rate Between India and the Netherlands Under DTAA
Complete guide to the 10% treaty rate on royalty payments, beneficial ownership requirements, the make-available clause for FTS, and compliance procedures under the India-Netherlands Double Taxation Avoidance Agreement.
Capital Gains Tax Between India and Norway Under DTAA
Article 13 of the India-Norway DTAA allocates capital-gains taxing rights by asset type rather than setting one rate -- India can tax all gains on shares of an Indian company, with no land-rich carve-out. Learn how immovable property, PE assets, ships, shares, and residual gains are each treated.
Dividend Tax Rate Between India and Norway Under DTAA
Under the India-Norway DTAA, dividends paid to a Norwegian beneficial owner are taxed at a flat 10% under Article 10(2), against India's 20% domestic rate -- a 50% cut that applies uniformly regardless of shareholding percentage. Claiming it requires a Skatteetaten tax residency certificate and Form 41 (formerly Form 10F).
FTS Tax Rate Between India and Norway Under DTAA
Fees for technical services share Article 12 with royalties under the India-Norway DTAA, capped at 10% of the gross amount against India's 20% domestic rate. There is no 'make available' clause, so the treaty's FTS definition is broad. Learn the scope, documentation, and compliance procedure.
Interest Tax Rate Between India and Norway Under DTAA
Article 11 of the India-Norway DTAA caps interest withholding tax at 10% of the gross amount, well below India's 20% domestic rate, and fully exempts interest paid to Norway's Government, Norges Bank, Government Pension Fund, GIEK, or Norfund. Learn the rates, the recipient-side exemption, and how to claim them.
Royalty Tax Rate Between India and Norway Under DTAA
Article 12 of the India-Norway DTAA caps royalty withholding tax at 10% of the gross amount, against India's 20% domestic rate, in a single article shared with fees for technical services. Learn the definition, documentation, and how the 10% cap interacts with a permanent establishment in India.
Capital Gains Tax Between India and Poland Under DTAA
Article 14 of the India-Poland DTAA gives India (or Poland) broad taxing rights over share gains with no participation threshold, while reserving ships/aircraft and residual gains to the seller's residence State.
Dividend Tax Rate Between India and Poland Under DTAA
Article 11(2) of the India-Poland DTAA caps withholding tax on dividends at a flat 10%, regardless of shareholding percentage, versus India's 20% domestic rate. Understand who qualifies, the anti-abuse rules, and how to claim it.
Fees for Technical Services Tax Rate Between India and Poland
The India-Poland DTAA taxes fees for technical services at 15% under Article 13, the same article and rate as royalties, with a broad definition and no make-available test.
Interest Tax Rate Between India and Poland Under DTAA
Article 12 of the India-Poland DTAA caps interest withholding tax at a flat 10%, with full exemptions for government/central-bank and export-financing interest, versus India's 20% domestic rate.
Royalty Tax Rate Between India and Poland Under DTAA
Article 13 of the India-Poland DTAA caps withholding tax on royalties, including equipment rental, at 15% versus the 20% domestic rate. Understand the rate, definitions, and compliance requirements.
Capital Gains Tax Between India and Saudi Arabia Under DTAA
Understand how capital gains on shares, property, and other assets are taxed under the India-Saudi Arabia DTAA — Article 13 provisions, the residuary clause protecting Saudi investors on non-share assets, domestic rates, and compliance steps for Saudi investors in India.
DTAA Between India and Saudi Arabia: Dividend Tax Rate Under Article 10
The Double Taxation Avoidance Agreement (DTAA) between India and Saudi Arabia, in force since 1 November 2006, caps dividend withholding tax at 5% under Article 10(2) — the lowest dividend rate in India's treaty network — versus India's 20% domestic rate, with no minimum shareholding threshold required.
FTS Tax Rate Between India and Saudi Arabia Under DTAA
The India-Saudi Arabia DTAA deliberately omits a Fees for Technical Services article. This creates a unique outcome: technical and consultancy service fees paid to Saudi residents may escape Indian taxation entirely if no permanent establishment exists. Here is the complete analysis of this critical gap and how it affects cross-border service payments.
Interest Tax Rate Between India and Saudi Arabia Under DTAA
A detailed guide to the 10% withholding rate on interest income under Article 11 of the India-Saudi Arabia DTAA, covering debt-claims terminology, banking interest, ECBs, NRI deposits, documentation, and compliance for cross-border lending.
Royalty Tax Rate Between India and Saudi Arabia Under DTAA
Article 12 of the India-Saudi Arabia DTAA limits royalty withholding to 10% -- half the domestic rate of 20%. With no personal income tax in Saudi Arabia, the treaty creates one of the most tax-efficient corridors for IP licensing from the Kingdom.
Capital Gains Tax Between India and Singapore Under DTAA
A comprehensive guide to capital gains taxation under the India-Singapore DTAA — covering the grandfathering clause, transitional rates, Article 13 provisions, domestic rates for non-residents, and step-by-step procedures for claiming treaty benefits on share transfers and other capital assets.
DTAA Between India and Singapore: Dividend Withholding Tax Rate
A complete guide to the India-Singapore DTAA withholding tax rates on dividends — treaty rates, domestic rates, beneficial ownership requirements, and step-by-step compliance procedures for cross-border dividend payments.
India-Singapore DTAA TDS Rate on Fees for Technical Services
Under the India-Singapore DTAA, TDS on fees for technical services (FTS) is capped at 10% under Article 12(2), against India's 20% domestic withholding rate (plus surcharge and cess). If the payment fails the make-available test in Article 12(4) and the Singapore provider has no permanent establishment in India, the payment escapes Indian tax entirely as business profits under Article 7.
Interest Tax Rate Between India and Singapore Under DTAA
A detailed guide to the India-Singapore DTAA withholding tax rates on interest — treaty rates for banks vs general recipients, compliance procedures, section 393(2) obligations, and practical examples for cross-border interest payments.
Royalty Tax Rate Between India and Singapore Under DTAA
Complete guide to the India-Singapore DTAA withholding tax rate on royalties — the 10% treaty rate under Article 12, comparison with domestic rates, beneficial ownership rules, the 'make available' clause, documentation requirements, and step-by-step compliance procedures.
Capital Gains Tax Between India and South Africa Under DTAA
Article 13 of the India-South Africa DTAA allocates capital gains taxing rights by asset type, and notably lets India tax gains on any shares of an Indian company sold by a South African resident. Learn the six-paragraph framework and India's domestic rates.
Dividend Tax Rate Between India and South Africa Under DTAA
The India-South Africa DTAA caps dividend withholding tax at a flat 10% under Article 10(2), versus India's 20% domestic rate, with no shareholding tiers and no separate exempt category. Learn who qualifies as a beneficial owner, what documentation SARS and the Indian payer require, and how to claim the reduced rate correctly.
FTS Tax Rate Between India and South Africa Under DTAA
Fees for technical services share Article 12 with royalties under the India-South Africa DTAA, both capped at a flat 10% versus India's 20% domestic rate. There is no make-available clause, so the FTS definition covers managerial, technical and consultancy payments broadly. Learn the rules, the permanent-establishment exception, and how to comply.
Interest Tax Rate Between India and South Africa Under DTAA
Article 11 of the India-South Africa DTAA caps interest withholding at a flat 10%, with a full recipient-side exemption for government, central bank and approved-agency interest. Learn how the domestic rate differs for foreign-currency versus rupee-denominated debt, the exemption's exact scope, and the documentation Indian payers must collect before applying the reduced rate.
Royalty Tax Rate Between India and South Africa Under DTAA
Article 12 of the India-South Africa DTAA caps royalty withholding tax at a flat 10%, versus India's 20% domestic rate under section 207(2). Understand the broad royalty definition covering copyright, patents, trademarks and know-how, the permanent-establishment exception, and the documentation required to claim the reduced rate.
Capital Gains Tax Between India and South Korea Under DTAA
Understand how capital gains on shares, property, and other assets are taxed under the India-South Korea DTAA — the 5% shareholding threshold in Article 13, source-based taxation rules, domestic rates, and compliance requirements for Korean investors in India.
Dividend Tax Rate Between India and South Korea Under DTAA
Understand the 15% treaty rate on dividends under the revised India-South Korea DTAA, how it compares to India's 20% domestic rate, and the compliance steps for claiming reduced withholding on cross-border dividend payments.
DTAA Between India and South Korea: FTS Tax Rate Under Article 12
The India-South Korea DTAA, revised in 2015 and effective from 12 September 2016, sets out reduced withholding tax rates for cross-border income between the two countries. For fees for technical services (FTS), Article 12 caps the rate at 10% of the gross amount, down from 15% under the earlier 1985 treaty, well below India's 20% domestic FTS rate.
Interest Tax Rate Between India and South Korea Under DTAA
Navigate the revised India-South Korea DTAA provisions on interest income. Understand the reduced 10% treaty rate, the Article 11(3) exemption for governments and named public institutions, and compliance steps for cross-border interest payments.
India-South Korea DTAA: Royalty Tax Rate Under Article 12
The India-South Korea DTAA, revised in 2015 and effective from FY 2017-18, caps withholding tax on royalties at 10% of the gross amount under Article 12(2) — down from 15% under the 1985 treaty — against a 20% domestic rate (about 21.216% with surcharge and cess), a saving of roughly 11.2 percentage points for beneficial owners without an Indian permanent establishment.
Capital Gains Tax Between India and Spain Under DTAA
Understand how capital gains on shares, property, and other assets are taxed under the India-Spain DTAA — Article 14 provisions including the 10% participation threshold, MLI modifications, domestic rates, and compliance guidance for Spanish investors.
Dividend Tax Rate Between India and Spain Under DTAA
Complete guide to Article 11 withholding tax rates on dividend income between India and Spain, including beneficial ownership requirements, GAAR implications, and compliance procedures.
FTS Tax Rate Between India and Spain Under DTAA
The India-Spain DTAA now taxes Fees for Technical Services at just 10% following the March 2024 MFN notification -- half the domestic rate. Understand the FTS definition, eligibility criteria, and compliance steps for Spanish service providers.
Interest Tax Rate Between India and Spain Under DTAA
Complete guide to Article 12 withholding tax rates on interest income between India and Spain, covering the 15% treaty rate, government exemptions, and compliance requirements.
Royalty Tax Rate Between India and Spain Under DTAA
Following the March 2024 MFN notification, royalties from India to Spain are now taxed at just 10% -- a 50% reduction from the domestic rate of 20%. Learn the eligibility conditions, documentation requirements, and how to claim this significant treaty benefit.
Capital Gains Tax Between India and Sweden Under DTAA
Comprehensive analysis of capital gains taxation under the India-Sweden Double Taxation Avoidance Agreement, including treaty provisions for immovable property, shares, and residual gains under Article 13.
Dividend Tax Rate Between India and Sweden Under DTAA
Understand the reduced 10% withholding tax on dividends under the India-Sweden Double Taxation Avoidance Agreement, eligibility conditions, and how to claim treaty benefits.
FTS Tax Rate Between India and Sweden Under DTAA
A 10% withholding rate on fees for technical services under Article 12, with no make-available condition and an MFN clause in the Protocol that is not notified for Sweden. Here is the complete analysis of Article 12, the MFN position after Nestle SA, the permanent-establishment boundary, and compliance procedures.
Interest Tax Rate Between India and Sweden Under DTAA
Complete guide to the 10% withholding tax rate on interest income under the India-Sweden DTAA, with government bond exemptions, documentation requirements, and compliance procedures.
Royalty Tax Rate Between India and Sweden Under DTAA
Comprehensive guide to the reduced 10% withholding tax on royalties under the India-Sweden DTAA, including treaty provisions, beneficial ownership requirements, and compliance procedures for cross-border royalty payments.
Capital Gains Tax Between India and Switzerland Under DTAA
Comprehensive guide to capital gains taxation under Article 13 of the India-Switzerland DTAA — covering Article 13(5)(b), which preserves India's right to tax gains on shares of Indian companies, the property-rich company rule, and the unusual India-side credit for Swiss tax on those gains.
Dividend Tax Rate Between India and Switzerland Under DTAA
Comprehensive guide to Article 10 withholding tax rates on dividend income between India and Switzerland, including the impact of Switzerland's MFN clause suspension effective January 2025.
India-Switzerland DTAA Article 12: Fees for Technical Services
Under Article 12(2) of the India-Switzerland DTAA (signed 2 November 1994), fees for technical services (FTS) paid to a Swiss resident are taxed at a maximum of 10%, versus India's 20% domestic rate. The treaty has no make-available clause, and a Protocol provision caps the rate at 10% even if the Swiss provider has a service permanent establishment in India, instead of the 35% corporate rate.
Interest Tax Rate Between India and Switzerland Under DTAA
Complete guide to Article 11 withholding tax rates on interest income between India and Switzerland, covering the 10% treaty rate, the Article 11(3) exemptions for approved and guarantee-backed loans, and the documentation needed to claim the rate.
Royalty Tax Rate Between India and Switzerland Under DTAA
Detailed guide to royalty withholding tax rates under Article 12 of the India-Switzerland DTAA, covering the 10% treaty rate on royalties and fees for technical services, why the MFN clause delivers no lower rate after Nestle, and compliance procedures for Swiss royalty recipients.
Capital Gains Tax Between India and Thailand Under DTAA
Article 13 of the India-Thailand DTAA allocates capital gains taxing rights by asset type rather than setting one rate. India can tax gains on Indian immovable property and shares of Indian companies at domestic rates, while the residual clause uniquely leaves both states free to tax under their own domestic law rather than reserving the right to the seller's residence state alone.
Dividend Tax Rate Between India and Thailand Under DTAA
Under Article 10(2) of the India-Thailand DTAA, dividends are taxed at a flat 10% withholding rate regardless of shareholding size, half of India's 20% domestic rate under section 207(1) of the Income-tax Act, 2025. Learn who qualifies, the Tax Residency Certificate and Form 41 requirements, and how the treaty's Principal Purpose Test applies.
FTS Tax Rate Between India and Thailand Under DTAA
The India-Thailand DTAA has no separate article on fees for technical services. Technical, managerial, and consultancy fees paid to a Thai resident instead fall under Article 7 (business profits, taxed only with a permanent establishment) or Article 14 (independent personal services). Absent a PE or fixed base the treaty leaves India no taxing right, though the 20% domestic rate applies wherever the treaty position is not invoked. Learn how this works in practice.
Interest Tax Rate Between India and Thailand Under DTAA
Article 11 of the India-Thailand DTAA caps interest withholding tax at 10%, with full exemptions for interest paid to the Government, the Reserve Bank of India, the Export-Import Bank of India, the Bank of Thailand, and the Export Import Bank of Thailand. Learn the exemption structure, documentation requirements, and how the MLI's Principal Purpose Test now applies to this Covered Tax Agreement.
Royalty Tax Rate Between India and Thailand Under DTAA
Article 12 of the India-Thailand DTAA caps royalty withholding tax at 10%, covering copyrights, patents, trademarks, and the use of industrial, commercial, or scientific equipment. Understand the definition, the 50% saving against India's 20% domestic rate, documentation requirements, and how the MLI's Principal Purpose Test applies to this treaty.
Capital Gains Tax Between India and Turkey Under DTAA
Article 13 of the India-Turkey DTAA allocates capital gains taxing rights across six paragraphs by asset type -- notably letting India tax gains on Indian company shares with no holding-period exemption, unlike the treaty's one-year rule for other, non-share property. Learn the paragraph-by-paragraph map and India's domestic rates.
Dividend Tax Rate Between India and Turkey Under DTAA
Article 10 of the India-Turkey DTAA caps dividend withholding tax at a flat 15% of the gross amount, with no shareholding-percentage tiers, against India's 20% domestic rate. Learn who qualifies as beneficial owner, what documentation a Turkish shareholder needs, and how the treaty interacts with the MLI now that only India has ratified it.
Fees for Technical Services Tax Rate Between India and Turkey Under DTAA
Article 12 of the India-Turkey DTAA taxes fees for technical services at 15%, the same cap as royalties, with no 'make available' limitation restricting the definition, against India's 20% domestic rate under section 207(2) of the Income-tax Act, 2025. Learn what documentation a Turkish provider needs and how it differs from make-available treaties like India-USA.
Interest Tax Rate Between India and Turkey Under DTAA
Article 11 of the India-Turkey DTAA caps interest withholding at 10% for bank and financial-institution loans and 15% for all other interest, with a full exemption for government, central bank, and named EXIM-bank interest, against India's 20% domestic rate on foreign-currency borrowing.
Royalty Tax Rate Between India and Turkey Under DTAA
Article 12 of the India-Turkey DTAA caps royalty withholding tax at 15% of the gross amount, versus India's 20% domestic rate under section 207(2), with a broad definition covering copyright, patents, trademarks, know-how, and industrial or commercial equipment rental between the two countries.
Capital Gains Tax on Shares Under the India-UAE DTAA
Gains on shares of Indian companies are taxed in India under Article 13(4) of the India-UAE DTAA at 12.5% LTCG or 20% STCG on listed shares, while Article 13(5)'s residual clause leaves mutual fund units and bonds taxable only in the UAE.
Dividend Tax Rate Between India and UAE Under DTAA
Complete analysis of dividend withholding tax under the India-UAE DTAA — the 10% treaty rate, eligibility conditions, documentation requirements, impact of the 2007 Protocol amendment, and step-by-step compliance procedures for UAE residents receiving Indian dividends.
FTS Tax Rate Under the India-UAE DTAA
The India-UAE DTAA has no Fees for Technical Services clause, so FTS payments to UAE residents are taxed as business profits under Article 7, not at a separate treaty rate. Without a permanent establishment in India, the payment faces 0% Indian tax under the treaty, versus India's 20% domestic FTS withholding rate. This page covers the PE threshold and documentation UAE companies need.
Interest Tax Rate Between India and UAE Under DTAA
Detailed analysis of interest withholding tax under the India-UAE DTAA — bank rate (5%), general rate (12.5%), government exemption (0%), eligibility conditions, documentation requirements, and practical compliance procedures for UAE residents receiving interest from India.
Royalty Tax Rate Between India and UAE Under DTAA
Understand the 10% treaty rate on royalties, eligibility conditions, and how to claim benefits under the India-UAE Double Taxation Avoidance Agreement signed on 29 April 1992.
India-UK DTAA: Capital Gains Tax on Shares, Property and Other Assets
India and the UK signed a Double Taxation Avoidance Agreement (DTAA) on 25 January 1993, effective from 26 October 1993. Under Article 14, capital gains are taxed under each country's own domestic law rather than at a reduced treaty rate — India applies its full rates (12.5% LTCG, 20% STCG on listed shares) to UK residents, with double taxation relieved through the UK's tax credit method.
Dividend Withholding Tax India-UK: 10% and 15% DTAA Rates
Under the India-UK DTAA, dividend withholding tax is capped at a flat 10% for most payments under Article 11(2)(b) versus India's domestic rate of 20% plus surcharge and cess, with no minimum shareholding threshold. A higher 15% rate under Article 11(2)(a) applies only to immovable-property investment vehicles, and claiming it requires a TRC from HMRC and Form 41.
FTS Tax Rate Between India and UK Under DTAA
Complete guide to the taxation of fees for technical services between India and the United Kingdom under Article 13 of the DTAA, covering the make-available clause, the 15% and 10% treaty rates, narrower treaty FTS definition, and recent ITAT rulings.
Interest Tax Rate Between India and UK Under DTAA
Detailed analysis of interest withholding tax rates under the India-UK DTAA — bank rate (10%), general rate (15%), government exemption (0%), eligibility conditions, documentation requirements, and practical compliance procedures.
Royalty Tax Rate Between India and UK Under DTAA
Complete guide to withholding tax rates on royalties between India and the United Kingdom under Article 13 of the DTAA, covering the 15% IP royalty rate, 10% equipment royalty rate, MLI modifications, and the make-available clause.
Capital Gains Tax Between India and USA Under DTAA
Understand how capital gains on shares, property, and other assets are taxed under the India-USA DTAA — Article 13 provisions, domestic tax rates, foreign tax credit mechanism, and practical compliance guidance for US investors in India.
Dividend Tax Rate Between India and USA Under DTAA
Understand the treaty-reduced withholding tax rates on dividends flowing between India and the United States, including Article 10 provisions, beneficial ownership rules, and the Limitation of Benefits clause.
India-USA DTAA Article 12: Fees for Included Services & the Make-Available Rule
Under Article 12 of the India-USA DTAA, "fees for included services" (FIS) -- the treaty's term for FTS -- are taxed at 15% for general services, or 10% where ancillary to equipment use, both below India's 20% domestic withholding rate (plus surcharge and cess). Only payments that "make available" technical knowledge, skill, or know-how -- enabling the Indian recipient to apply it independently -- qualify as taxable FIS at all.
Interest Tax Rate Between India and USA Under DTAA
Complete guide to Article 11 withholding tax rates on interest income flowing between India and the USA, covering bank exemptions, government interest, and compliance procedures.
Royalty Tax Rate Between India and USA Under DTAA
Detailed guide to the withholding tax rates on royalties paid between India and the United States under Article 12 of the DTAA, including the 15% IP royalty rate, 10% equipment royalty rate, and the unique make-available clause for fees for included services.
Capital Gains Tax Between India and Vietnam Under DTAA
Article 14 of the India-Vietnam DTAA allocates capital gains taxing rights by asset type rather than setting one rate — India can tax gains on any level of shareholding in an Indian company, immovable property, and PE-connected assets, while ships, aircraft, and residual property are taxed only in the seller's home state. Understand each category, the applicable domestic rates, and how to claim treaty protection.
Dividend Tax Rate Between India and Vietnam Under DTAA
Article 10 of the India-Vietnam DTAA caps dividend withholding tax at a flat 10%, with no shareholding tiers and no most-favoured-nation clause, versus India's domestic rate of 20% under section 207(1). Learn who qualifies, what documentation is needed, how the MLI's Principal Purpose Test applies, and how to claim the reduced rate on cross-border dividend payments.
FTS (Technical Fees) Tax Rate Between India and Vietnam Under DTAA
Fees for technical services sit in a wholly separate Article 13, titled 'Technical Fees,' which caps withholding at 10% with no 'make available' clause — broader in scope than treaties like India-USA. Learn how this interacts with Article 5's absent services-PE clause, and the documentation and compliance steps required to claim the rate.
Interest Tax Rate Between India and Vietnam Under DTAA
Article 11 of the India-Vietnam DTAA caps ordinary interest withholding at 10%, with full exemptions for government, local-authority, and central-bank payments under a two-limb exemption. Understand why India's domestic comparator differs between foreign-currency debt and rupee-denominated interest, and how to document and claim treaty benefit.
Royalty Tax Rate Between India and Vietnam Under DTAA
Article 12 of the India-Vietnam DTAA caps royalty withholding at 10% versus a 20% domestic rate, and its definition expressly covers industrial, commercial, and scientific equipment alongside intellectual property. Unlike many treaties, fees for technical services sit in a wholly separate Article 13 — understand why that distinction matters for compliance.
Treaty Benefits
DTAA Benefits for Australian Companies Operating in India
How the India-Australia Double Taxation Avoidance Agreement reduces tax burdens, protects against permanent establishment risks, and provides strategic advantages for Australian businesses entering the Indian market.
DTAA Benefits for Belgian Companies Operating in India
How the India-Belgium Double Taxation Avoidance Agreement reduces tax burdens through reduced withholding rates, the MFN clause reducing royalties to 10%, and strategic PE protection for Belgian businesses expanding into India.
DTAA Benefits for Canadian Companies Operating in India
How the India-Canada DTAA helps Canadian companies reduce Indian withholding taxes on dividends, interest, royalties, and technical fees — with PE protection, 90-day services threshold, MLI compliance, and practical structuring strategies.
DTAA Benefits for Chinese Companies Operating in India
How the India-China DTAA helps Chinese companies save on Indian taxes through a uniform 10% withholding rate, PE protections built on a 183-day threshold, capital gains treatment, and the 2018 Protocol's updated PE definition and Article 27A principal-purpose test.
DTAA Benefits for French Companies Operating in India
How the India-France DTAA helps French companies save on Indian taxes through a uniform 10% withholding rate, PE protections including the 6-month construction threshold and the absence of a service PE clause, capital gains advantages, and the pending 2026 Amending Protocol.
DTAA Benefits for German Companies Operating in India
How the India-Germany tax treaty helps German companies save on dividends, interest, royalties, and technical services -- with a flat 10% withholding rate on dividends, competitive PE thresholds, credit method relief, and practical strategies for maximising treaty benefits.
DTAA Benefits for Hong Kong Companies Operating in India
How Hong Kong businesses can leverage the India-Hong Kong Double Taxation Avoidance Agreement to reduce withholding taxes, protect against PE risks, and structure tax-efficient India operations.
DTAA Benefits for Israeli Companies Operating in India
How the India-Israel Double Taxation Avoidance Agreement offers some of the lowest withholding rates available, PE protection, and strategic tax advantages for Israeli businesses entering India's dynamic market.
DTAA Benefits for Italian Companies Operating in India
How the India-Italy Double Taxation Avoidance Agreement provides PE protection, eliminates double taxation through the credit method, and offers strategic advantages for Italian businesses expanding into the Indian market.
DTAA Benefits for Japanese Companies Operating in India
How the India-Japan tax treaty helps Japanese companies save on dividends, interest, royalties, and technical services -- with JBIC/JICA interest exemptions, competitive PE thresholds, MLI-modified provisions, and practical strategies for maximising treaty benefits.
DTAA Benefits for Dutch Companies Operating in India
How the India-Netherlands tax treaty helps Dutch companies save on dividends, interest, royalties, and technical services -- with 10% uniform withholding rates, the MFN clause impact, MLI-modified provisions, and practical strategies for maximising treaty benefits in India.
DTAA Benefits for Saudi Arabian Companies Operating in India
How the India-Saudi Arabia Double Taxation Avoidance Agreement offers the lowest dividend withholding rate in India's treaty network at 5%, unique FTS treatment, and strategic advantages for Saudi businesses investing in India.
DTAA Benefits for Singapore Companies Operating in India
Discover how Singapore companies can leverage the India-Singapore DTAA to reduce withholding taxes, protect against permanent establishment risks, optimize capital gains treatment, and structure their India operations for maximum treaty advantages.
DTAA Benefits for South Korean Companies Operating in India
How the revised India-Korea DTAA (2015) helps Korean companies save on Indian taxes through reduced withholding rates, PE protections with 183-day construction and service thresholds, source-based capital gains treatment, and Mutual Agreement Procedure for transfer pricing disputes.
DTAA Benefits for Spanish Companies Operating in India
How the India-Spain Double Taxation Avoidance Agreement reduces tax burdens through reduced withholding rates, PE protection, and the MFN clause -- enabling Spanish businesses to optimise their India investment strategy.
DTAA Benefits for Swedish Companies Operating in India
How the India-Sweden Double Taxation Avoidance Agreement provides uniformly low 10% withholding rates, PE protection, and strategic advantages for Swedish businesses expanding into India's growth market.
DTAA Benefits for Swiss Companies Operating in India
How the India-Switzerland DTAA helps Swiss companies save on Indian taxes through a 10% withholding rate, PE protections, Service PE cap provisions, and practical strategies — including the critical MFN clause suspension from January 2025 and its impact on dividend taxation.
DTAA Benefits for UAE Companies Operating in India
How the India-UAE tax treaty helps UAE companies save significantly on dividends, interest, and royalties -- with zero corporate tax in the UAE, unique PE protections, MLI considerations, and practical strategies for maximising treaty benefits in India.
DTAA Benefits for UK Companies Operating in India
How the India-UK tax treaty saves UK investors significantly on dividends, interest, royalties, and technical service fees — with one of the lowest dividend withholding rates in India's treaty network and post-FTA investment opportunities.
US-India Double Tax Treaty (DTAA) Benefits for Companies Operating in India
The US-India Double Tax Treaty (DTAA), signed in 1989 and effective since 1991, prevents double taxation by capping Indian withholding tax on US companies at 15% on dividends (10%+ holdings), 10% on bank interest, and 15% on royalties and technical service fees — well below India's roughly 21.84% domestic rate — while protecting against a taxable presence under the 90-day services and 120-day construction PE thresholds.
Apply this treaty to your situation
We advise on DTAA relief, TDS rates, and cross-border structuring — reviewed by a Chartered Accountant.