India DTAA - Double Taxation Avoidance Agreements
India has signed Double Taxation Avoidance Agreements (DTAA) with 91 countries, ensuring residents are not taxed twice on the same income. These treaties specify reduced withholding tax rates for dividends, interest, royalties, and fees for technical services.
● Live · 91 treaties served from the ThynkTax API
91
Active Treaties
10-15%
Dividends Rate
10-15%
Interest Rate
10-15%
Royalties Rate
Treaty Rates by Country
| Country | Key Note | Dividends | Interest | Royalties | Capital Gains |
|---|---|---|---|---|---|
| United States● | Tax on worldwide income; Form 1040/FBAR obligations | 15% (25%+) / 25% | 15% | 15% (20% copyright) | Source-based |
| United Kingdom● | Full tax credit for India taxes | 15% | 15% | 15% | Source-based |
| UAE● | No personal income tax in UAE; treaty stops India from taxing UAE-source income | 10% | 12.5% | 10% | Source-based |
| Singapore● | Major investment treaty; beneficial for FDI into India | 15% | 15% | 10% | Source-based |
| Mauritius● | India-Mauritius DTAA has capital gains source rule since 2016 | 5% | 7.5% | 15% | Source-based |
| Germany● | Full tax credit; relevant for Indo-German businesses | 10% | 10% | 10% | Source-based |
| Japan● | Important for manufacturing and technology sectors | 10% | 10% | 10% | Source-based |
| Australia● | Relevant for Indian students and professionals | 15% | 15% | 10% | Source-based |
| Canada● | Important for Indian diaspora | 15% (25%) | 15% | 15% | Source-based |
| France● | Comprehensive treaty; relevant for luxury/pharma sectors | 10% | 10% | 10% | Source-based |
| Netherlands● | Important for European holding structures | 10% | 10% | 10% | Source-based |
| Switzerland● | Banking and pharmaceutical sector relevance | 10% | 10% | 10% | Source-based |
| South Korea● | Growing bilateral trade | 15% | 10% | 10% | Source-based |
| Hong Kong● | Important for finance and shipping | 5% (10%+) | 10% | 5% | Source-based |
| Bahrain● | No personal income tax; treaty prevents double taxation | 0% | 0% | N/A | Residence-based |
| Kuwait● | No personal income tax; treaty prevents double taxation | 10% | 10% | 10% | Residence-based |
| Saudi Arabia● | Relevant for Indian workers in KSA | 5% (10%+) | 10% | N/A | Source-based |
| Qatar● | Indian workers and professionals | 10% | 10% | 10% | Source-based |
| Oman● | Significant Indian diaspora | 10% | 10% | 15% | Source-based |
| South Africa● | Growing India-Africa trade | 10% | 10% | 10% | Source-based |
| Russia● | Historical treaty; relevant for defence/energy | 10% | 10% | 10% | Source-based |
● indicates a live rate from /api/tax-rules/dtaa/<iso>. Rates without a dot come from our static treaty index.
How to Claim DTAA Benefit in India
Obtain Tax Residency Certificate (TRC)
Get TRC from the tax authority of your country of residence. Valid for the relevant financial year.
Submit Form 10F
Self-declaration form containing name, address, taxpayer ID, period of residence, and status under DTAA. Filed online on the income tax portal.
Provide TRC + Form 10F to Deductor
Submit both documents to the TDS deductor (bank, tenant, employer) before the payment so they apply the lower DTAA rate.
File Form 67 (if claiming foreign tax credit)
If tax has already been paid abroad, file Form 67 with your ITR to claim credit for foreign taxes paid, avoiding double taxation on the same income.
Important Notes
- DTAA benefit is not automatic - you must claim it by providing TRC + Form 10F
- Beneficial Ownership - DTAA rates apply only to the beneficial owner of the income, not conduit entities
- MLI (Multilateral Instrument) has modified several India DTAAs - check current version
- Capital gains on Indian immovable property: most treaties give India the taxing right regardless of treaty
Frequently Asked Questions
What is DTAA and why does it matter for NRIs?▾
Double Taxation Avoidance Agreement (DTAA) is a treaty between India and another country to ensure you don't pay income tax twice on the same income. If you are an NRI earning salary/rent in India, the DTAA determines how much tax India can deduct and whether your country of residence gives a credit.
How do I claim DTAA benefit when TDS is deducted?▾
Submit a Tax Residency Certificate (TRC) issued by your country's tax authority to the TDS deductor (employer/tenant), along with Form 10F (self-declaration). The deductor can then apply the lower DTAA rate instead of full Indian TDS rates.
Does DTAA apply to capital gains on Indian property sold by NRI?▾
Yes, but most Indian DTAAs follow the source rule for immovable property - India retains the right to tax capital gains on Indian property regardless of DTAA. Check your specific treaty.
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