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Cross-border · DTAA

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 159 (formerly 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.

Type of income

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 159 (formerly Section 90), with a valid Tax Residency Certificate and Form 41 (formerly Form 10F). Surcharge and 4% cess apply only on the domestic rate, not the treaty rate.

Indicative only. The rate that actually applies turns on the precise treaty article, beneficial ownership, the MLI / principal-purpose test and GAAR — confirm with us before you withhold or remit.

All treaty rates, by country

95 countries · rates are the treaty (DTAA) withholding rates

  • Albania
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Armenia
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Australia
    Dividend
    15%
    Interest
    15%
    Royalty
    10% / 15%
    FTS
    —

    No separate FTS article.

  • Austria
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Bangladesh
    Dividend
    10% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    —

    Dividend 10% if recipient company holds ≥10% capital, else 15%.

  • Belarus
    Dividend
    10% / 15%
    Interest
    10%
    Royalty
    15%
    FTS
    15%

    Dividend 10% if company holds 25% shares, else 15%.

  • Belgium
    Dividend
    15%
    Interest
    15%
    Royalty
    10%
    FTS
    10%

    Interest 10% if the loan is granted by a bank.

  • Bhutan
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Botswana
    Dividend
    7.5% / 10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 7.5% if shareholder is a company holding ≥25% shares, else 10%.

  • Brazil
    Dividend
    15%
    Interest
    15%
    Royalty
    25% / 15%
    FTS
    —

    Royalty 25% for trademark use, else 15%. (The two IT-portal tables differ on Brazil — confirm.)

  • Bulgaria
    Dividend
    15%
    Interest
    15%
    Royalty
    15% / 20%
    FTS
    20%

    Royalty 15% for literary/artistic/scientific works (non-film), else 20%.

  • Canada
    Dividend
    15% / 25%
    Interest
    15%
    Royalty
    10–20%
    FTS
    10–20%

    Dividend 15% if recipient company controls ≥10% voting power, else 25%.

  • China
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Colombia
    Dividend
    5%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Croatia
    Dividend
    5% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 5% if company holds ≥10% capital, else 15%.

  • Cyprus
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Czech Republic
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Denmark
    Dividend
    15% / 25%
    Interest
    10% / 15%
    Royalty
    20%
    FTS
    20%

    Dividend 15% if company holds ≥25% shares, else 25%. Interest 10% if loan by a bank, else 15%.

  • Estonia
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Ethiopia
    Dividend
    7.5%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Finland
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Fiji
    Dividend
    5%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • France
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Georgia
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Germany
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Greece
    Dividend
    20%
    Interest
    20%
    Royalty
    10%
    FTS
    —

    Older treaty — domestic-rate-linked for some heads.

  • Hong Kong
    Dividend
    5%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Hungary
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Indonesia
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Iceland
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Ireland
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Iran
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Israel
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Italy
    Dividend
    15% / 25%
    Interest
    15%
    Royalty
    20%
    FTS
    20%

    Dividend 15% if company beneficially owns ≥10% shares, else 25%.

  • Japan
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Jordan
    Dividend
    10%
    Interest
    10%
    Royalty
    20%
    FTS
    20%

    Royalty/FTS 20% per the table — some sources cite 10%; confirm.

  • Kazakhstan
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Kenya
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Korea
    Dividend
    15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Kuwait
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Kyrgyz Republic
    Dividend
    10%
    Interest
    10%
    Royalty
    15%
    FTS
    15%
  • Libya
    Dividend
    10%
    Interest
    20%
    Royalty
    20%
    FTS
    —

    Older treaty — confirm dividend rate.

  • Latvia
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Lithuania
    Dividend
    5% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 5% if a non-partnership company holds ≥10% capital, else 15%.

  • Luxembourg
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Malaysia
    Dividend
    5%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Malta
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Mongolia
    Dividend
    15%
    Interest
    15%
    Royalty
    15%
    FTS
    15%
  • Mauritius
    Dividend
    5% / 15%
    Interest
    7.5%
    Royalty
    15%
    FTS
    10%

    Dividend 5% if company holds ≥10% capital, else 15%.

  • Montenegro
    Dividend
    5% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 5% if a non-partnership company holds ≥25% capital, else 15%.

  • Myanmar
    Dividend
    5%
    Interest
    10%
    Royalty
    10%
    FTS
    —
  • Morocco
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Mozambique
    Dividend
    7.5%
    Interest
    10%
    Royalty
    10%
    FTS
    —
  • Macedonia
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Namibia
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Nepal
    Dividend
    5% / 10%
    Interest
    10%
    Royalty
    15%
    FTS
    —

    Dividend 5% if company owns ≥10% shares, else 10% (per treaty — confirm).

  • Netherlands
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • New Zealand
    Dividend
    15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Norway
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Oman
    Dividend
    10% / 12.5%
    Interest
    10%
    Royalty
    15%
    FTS
    15%

    Dividend 10% if recipient company holds ≥10% shares, else 12.5%.

  • Philippines
    Dividend
    15% / 20%
    Interest
    10% / 15%
    Royalty
    15%
    FTS
    —

    Dividend 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.

  • Poland
    Dividend
    10%
    Interest
    10%
    Royalty
    22.5%
    FTS
    22.5%

    Royalty/FTS 22.5% per the table — the 2014 protocol generally applies 15%; confirm.

  • Portuguese Republic
    Dividend
    10% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Qatar
    Dividend
    5% / 10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 5% if company owns ≥10% shares, else 10%.

  • Romania
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Russian Federation
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Saudi Arabia
    Dividend
    5%
    Interest
    10%
    Royalty
    10%
    FTS
    —
  • Serbia
    Dividend
    5% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 5% if recipient is a company holding 25% shares, else 15%.

  • Singapore
    Dividend
    10% / 15%
    Interest
    10% / 15%
    Royalty
    10%
    FTS
    10%

    Dividend 10% if company holds ≥25% shares, else 15%. Interest 10% if loan by a bank/financial institution, else 15%.

  • Slovenia
    Dividend
    5% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 5% if company owns ≥10% shares, else 15%.

  • South Africa
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Spain
    Dividend
    15%
    Interest
    15%
    Royalty
    10%
    FTS
    10%
  • Sri Lanka
    Dividend
    7.5%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Sudan
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Sweden
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Switzerland
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Syrian Arab Republic
    Dividend
    5% / 10%
    Interest
    10%
    Royalty
    10%
    FTS
    —

    Dividend 5% if company holds ≥10% shares, else 10%.

  • Taipei (Taiwan)
    Dividend
    12.5%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Tajikistan
    Dividend
    5% / 10%
    Interest
    10%
    Royalty
    10%
    FTS
    —

    Dividend 5% if company holds ≥25% shares, else 10%.

  • Tanzania
    Dividend
    5% / 10%
    Interest
    10%
    Royalty
    10%
    FTS
    —

    Dividend 5% if shareholder is a company holding 25% shares, else 10%.

  • Thailand
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    —
  • Trinidad and Tobago
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Turkey
    Dividend
    15%
    Interest
    10% / 15%
    Royalty
    15%
    FTS
    15%

    Interest 10% if loan by a bank, etc., else 15%.

  • Turkmenistan
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Uganda
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Ukraine
    Dividend
    10% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 10% if company holds ≥25% shares, else 15%.

  • United Arab Emirates (UAE)
    Dividend
    10%
    Interest
    5% / 12.5%
    Royalty
    10%
    FTS
    —

    Interest 5% if loan by a bank/similar financial institution, else 12.5%.

  • United Arab Republic (Egypt)
    Dividend
    10% / 20%
    Interest
    20%
    Royalty
    20%
    FTS
    —

    The India–Egypt treaty has no withholding articles for dividend/interest/royalty — tax is withheld at the Income-tax Act rate.

  • United Mexican States
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • United Kingdom
    Dividend
    10% / 15%
    Interest
    10% / 15%
    Royalty
    10% / 15%
    FTS
    10% / 15%

    Dividend 15% where paid out of income from immovable property by an investment vehicle, else 10%. Interest 10% if paid to a bank, else 15%.

  • United States
    Dividend
    15% / 25%
    Interest
    10% / 15%
    Royalty
    10% / 15%
    FTS
    10% / 15%

    Dividend 15% if company holds ≥10% voting stock, else 25%. Interest 10% if loan by a bank/financial institution/insurer, else 15%.

  • Uruguay
    Dividend
    5%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Uzbekistan
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Vietnam
    Dividend
    10%
    Interest
    10%
    Royalty
    10%
    FTS
    10%
  • Zambia
    Dividend
    5% / 15%
    Interest
    10%
    Royalty
    10%
    FTS
    10%

    Dividend 5% if company has held ≥25% shares for ≥6 months before payment, else 15%.

“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 41 (formerly 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 159 (formerly 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 41 (formerly 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 41 (formerly 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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