DTAA withholding tax — rates & calculator
For anyone receiving or paying into India from abroad — an NRI or a non-resident business. Find your country's treaty rate on dividend, interest, royalty and technical fees, see it next to the domestic rate, and work out the tax.
When India pays dividend, interest, royalty or a technical-service fee to a non-resident, tax is withheld at source. A Double Taxation Avoidance Agreement (DTAA) often caps that rate below the domestic one — and under Section 90 the non-resident applies the lower of the two.
Work out the rate & tax
Pick a country and income type — add an amount for the withholding.
Treaty rate (DTAA)
10%
Domestic rate (Act)
20%
You apply
the lower
The lower of the treaty rate or the domestic rate applies under Section 90, with a valid Tax Residency Certificate and Form 10F. Surcharge and 4% cess apply only on the domestic rate, not the treaty rate.
All treaty rates, by country
95 countries · rates are the treaty (DTAA) withholding rates
| Country | Dividend | Interest | Royalty | FTS |
|---|---|---|---|---|
| Albania | 10% | 10% | 10% | 10% |
| Armenia | 10% | 10% | 10% | 10% |
| AustraliaNo separate FTS article. | 15% | 15% | 10% / 15% | — |
| Austria | 10% | 10% | 10% | 10% |
| BangladeshDividend 10% if recipient company holds ≥10% capital, else 15%. | 10% / 15% | 10% | 10% | — |
| BelarusDividend 10% if company holds 25% shares, else 15%. | 10% / 15% | 10% | 15% | 15% |
| BelgiumInterest 10% if the loan is granted by a bank. | 15% | 15% | 10% | 10% |
| Bhutan | 10% | 10% | 10% | 10% |
| BotswanaDividend 7.5% if shareholder is a company holding ≥25% shares, else 10%. | 7.5% / 10% | 10% | 10% | 10% |
| BrazilRoyalty 25% for trademark use, else 15%. (The two IT-portal tables differ on Brazil — confirm.) | 15% | 15% | 25% / 15% | — |
| BulgariaRoyalty 15% for literary/artistic/scientific works (non-film), else 20%. | 15% | 15% | 15% / 20% | 20% |
| CanadaDividend 15% if recipient company controls ≥10% voting power, else 25%. | 15% / 25% | 15% | 10–20% | 10–20% |
| China | 10% | 10% | 10% | 10% |
| Colombia | 5% | 10% | 10% | 10% |
| CroatiaDividend 5% if company holds ≥10% capital, else 15%. | 5% / 15% | 10% | 10% | 10% |
| Cyprus | 10% | 10% | 10% | 10% |
| Czech Republic | 10% | 10% | 10% | 10% |
| DenmarkDividend 15% if company holds ≥25% shares, else 25%. Interest 10% if loan by a bank, else 15%. | 15% / 25% | 10% / 15% | 20% | 20% |
| Estonia | 10% | 10% | 10% | 10% |
| Ethiopia | 7.5% | 10% | 10% | 10% |
| Finland | 10% | 10% | 10% | 10% |
| Fiji | 5% | 10% | 10% | 10% |
| France | 10% | 10% | 10% | 10% |
| Georgia | 10% | 10% | 10% | 10% |
| Germany | 10% | 10% | 10% | 10% |
| GreeceOlder treaty — domestic-rate-linked for some heads. | 20% | 20% | 10% | — |
| Hong Kong | 5% | 10% | 10% | 10% |
| Hungary | 10% | 10% | 10% | 10% |
| Indonesia | 10% | 10% | 10% | 10% |
| Iceland | 10% | 10% | 10% | 10% |
| Ireland | 10% | 10% | 10% | 10% |
| Iran | 10% | 10% | 10% | 10% |
| Israel | 10% | 10% | 10% | 10% |
| ItalyDividend 15% if company beneficially owns ≥10% shares, else 25%. | 15% / 25% | 15% | 20% | 20% |
| Japan | 10% | 10% | 10% | 10% |
| JordanRoyalty/FTS 20% per the table — some sources cite 10%; confirm. | 10% | 10% | 20% | 20% |
| Kazakhstan | 10% | 10% | 10% | 10% |
| Kenya | 10% | 10% | 10% | 10% |
| Korea | 15% | 10% | 10% | 10% |
| Kuwait | 10% | 10% | 10% | 10% |
| Kyrgyz Republic | 10% | 10% | 15% | 15% |
| LibyaOlder treaty — confirm dividend rate. | 10% | 20% | 20% | — |
| Latvia | 10% | 10% | 10% | 10% |
| LithuaniaDividend 5% if a non-partnership company holds ≥10% capital, else 15%. | 5% / 15% | 10% | 10% | 10% |
| Luxembourg | 10% | 10% | 10% | 10% |
| Malaysia | 5% | 10% | 10% | 10% |
| Malta | 10% | 10% | 10% | 10% |
| Mongolia | 15% | 15% | 15% | 15% |
| MauritiusDividend 5% if company holds ≥10% capital, else 15%. | 5% / 15% | 7.5% | 15% | 10% |
| MontenegroDividend 5% if a non-partnership company holds ≥25% capital, else 15%. | 5% / 15% | 10% | 10% | 10% |
| Myanmar | 5% | 10% | 10% | — |
| Morocco | 10% | 10% | 10% | 10% |
| Mozambique | 7.5% | 10% | 10% | — |
| Macedonia | 10% | 10% | 10% | 10% |
| Namibia | 10% | 10% | 10% | 10% |
| NepalDividend 5% if company owns ≥10% shares, else 10% (per treaty — confirm). | 5% / 10% | 10% | 15% | — |
| Netherlands | 10% | 10% | 10% | 10% |
| New Zealand | 15% | 10% | 10% | 10% |
| Norway | 10% | 10% | 10% | 10% |
| OmanDividend 10% if recipient company holds ≥10% shares, else 12.5%. | 10% / 12.5% | 10% | 15% | 15% |
| PhilippinesDividend 15% if company holds ≥10% shares, else 20%. Interest 10% if received by a financial institution/insurer, else 15%. Royalty 15% if under a Govt-approved collaboration agreement. | 15% / 20% | 10% / 15% | 15% | — |
| PolandRoyalty/FTS 22.5% per the table — the 2014 protocol generally applies 15%; confirm. | 10% | 10% | 22.5% | 22.5% |
| Portuguese Republic | 10% / 15% | 10% | 10% | 10% |
| QatarDividend 5% if company owns ≥10% shares, else 10%. | 5% / 10% | 10% | 10% | 10% |
| Romania | 10% | 10% | 10% | 10% |
| Russian Federation | 10% | 10% | 10% | 10% |
| Saudi Arabia | 5% | 10% | 10% | — |
| SerbiaDividend 5% if recipient is a company holding 25% shares, else 15%. | 5% / 15% | 10% | 10% | 10% |
| SingaporeDividend 10% if company holds ≥25% shares, else 15%. Interest 10% if loan by a bank/financial institution, else 15%. | 10% / 15% | 10% / 15% | 10% | 10% |
| SloveniaDividend 5% if company owns ≥10% shares, else 15%. | 5% / 15% | 10% | 10% | 10% |
| South Africa | 10% | 10% | 10% | 10% |
| Spain | 15% | 15% | 10% | 10% |
| Sri Lanka | 7.5% | 10% | 10% | 10% |
| Sudan | 10% | 10% | 10% | 10% |
| Sweden | 10% | 10% | 10% | 10% |
| Switzerland | 10% | 10% | 10% | 10% |
| Syrian Arab RepublicDividend 5% if company holds ≥10% shares, else 10%. | 5% / 10% | 10% | 10% | — |
| Taipei (Taiwan) | 12.5% | 10% | 10% | 10% |
| TajikistanDividend 5% if company holds ≥25% shares, else 10%. | 5% / 10% | 10% | 10% | — |
| TanzaniaDividend 5% if shareholder is a company holding 25% shares, else 10%. | 5% / 10% | 10% | 10% | — |
| Thailand | 10% | 10% | 10% | — |
| Trinidad and Tobago | 10% | 10% | 10% | 10% |
| TurkeyInterest 10% if loan by a bank, etc., else 15%. | 15% | 10% / 15% | 15% | 15% |
| Turkmenistan | 10% | 10% | 10% | 10% |
| Uganda | 10% | 10% | 10% | 10% |
| UkraineDividend 10% if company holds ≥25% shares, else 15%. | 10% / 15% | 10% | 10% | 10% |
| United Arab Emirates (UAE)Interest 5% if loan by a bank/similar financial institution, else 12.5%. | 10% | 5% / 12.5% | 10% | — |
| United Arab Republic (Egypt)The India–Egypt treaty has no withholding articles for dividend/interest/royalty — tax is withheld at the Income-tax Act rate. | 10% / 20% | 20% | 20% | — |
| United Mexican States | 10% | 10% | 10% | 10% |
| United KingdomDividend 15% where paid out of income from immovable property by an investment vehicle, else 10%. Interest 10% if paid to a bank, else 15%. | 10% / 15% | 10% / 15% | 10% / 15% | 10% / 15% |
| United StatesDividend 15% if company holds ≥10% voting stock, else 25%. Interest 10% if loan by a bank/financial institution/insurer, else 15%. | 15% / 25% | 10% / 15% | 10% / 15% | 10% / 15% |
| Uruguay | 5% | 10% | 10% | 10% |
| Uzbekistan | 10% | 10% | 10% | 10% |
| Vietnam | 10% | 10% | 10% | 10% |
| ZambiaDividend 5% if company has held ≥25% shares for ≥6 months before payment, else 15%. | 5% / 15% | 10% | 10% | 10% |
“FTS” = fees for technical services. “—” = the treaty has no separate article for that income, so the Income-tax Act rate applies. A rate like “10% / 15%” is conditional — see the note. The figure that applies is the lower of the treaty rate or the domestic Income-tax Act rate (dividend 20%, interest 20% / 5%, royalty 20%, FTS 20% — plus surcharge and 4% cess), and only with a valid Tax Residency Certificate.
How a non-resident gets the treaty rate
- Tax Residency Certificate (TRC) from the home country, plus Form 10F, are needed to claim the treaty rate.
- Beneficial ownership of the income — and, for many treaties, a holding threshold — must be satisfied for the lower rate.
- No surcharge or cess is added on the treaty rate; those apply only on the domestic Income-tax Act rate.
- Anti-abuse rules — the MLI / principal-purpose test and GAAR — can still deny a treaty benefit in the wrong fact pattern.
Common questions
- Treaty rate or Income-tax Act rate — which applies to a payment to a non-resident?
- Under Section 90, the non-resident applies whichever is lower — the DTAA (treaty) rate or the domestic Income-tax Act rate — provided they furnish a valid Tax Residency Certificate (TRC) and Form 10F, and meet the treaty's conditions (such as beneficial ownership).
- Is surcharge and cess added on top of the DTAA rate?
- No. Surcharge and the 4% health & education cess apply on the domestic Income-tax Act rate, not on the treaty rate. Where the treaty rate applies, it is the final withholding rate.
- What is the DTAA withholding rate on dividends from India to the USA?
- Under the India–US treaty it is 15% if the recipient company holds at least 10% of the voting stock, otherwise 25% — you then apply the lower of this or the 20% domestic rate, with a valid TRC.
- What is the DTAA rate on royalty and fees for technical services?
- In most of India's treaties it is 10%, though several countries are higher (for example 15% or 20%). Use the calculator or search the country in the table to see its exact rate.
- Do DTAA rates change every financial year?
- No. Treaty rates change only when the treaty or a protocol is renegotiated — not with the Indian fiscal year. The domestic comparison rate is the current-year Income-tax Act rate (Tax Year 2026-27, Section 393(2) of the Income-tax Act, 2025).
Important. These are indicative treaty rates, current as on 16 June 2026, for quick reference — not legal advice or an opinion on any transaction. The rate that actually applies turns on the precise treaty article, beneficial ownership, a valid TRC and Form 10F, the MLI / principal-purpose test, GAAR, and the facts of your case; treaties are also periodically renegotiated. Before you withhold or remit, let us confirm the position.
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