DTAA rate finder for NRIs
If you live in a country that has a tax treaty with India, the bank or company may deduct less tax than India's normal rate. Pick your country to see the treaty rates and what you need to claim them.
Rules last checked on against official sources. See the rules we use.
India and Australia
Treaty of 1991 (amended 2013). India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 15%
- Dividends
- 15%
- Royalties and technical fees
- 15% (10% for equipment-rental royalties and ancillary services); technical services are covered within the royalty definition
- Gains on property in India
- Taxable in India (Art 13: country where property is situated)
Technical services are taxed as royalties, and the royalty definition includes a make-available test. Interest has no reduced bank rate.
India and Canada
Treaty of 1996. India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 15% (no reduced bank rate; interest on certain Export Development Corporation / Exim Bank loans and government interest exempt)
- Dividends
- 15% if the beneficial owner is a company controlling at least 10% of voting power; 25% in other cases
- Royalties and technical fees
- 15% (10% for equipment-rental royalties and ancillary included services)
- Gains on property in India
- Taxable in India (Art 13(2): may be taxed in both countries)
Covers 'fees for included services' with a make-available test. The 25% treaty rate for a portfolio shareholder is higher than India's 20% domestic rate, so the domestic rate applies.
India and Germany
Treaty of 1995. India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10%
- Dividends
- 10%
- Royalties and technical fees
- 10%
- Gains on property in India
- Taxable in India (Art 13: country where property is situated)
Fees for technical services cover managerial, technical or consultancy services, with no make-available test.
India and Kuwait
Treaty of 2006 (protocol 2017). India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10%
- Dividends
- 10%
- Royalties and technical fees
- 10%
- Gains on property in India
- Taxable in India (Art 13: country where property is situated)
Fees for technical services have a broad definition with no make-available test. The 2017 protocol changed only the taxes-covered and exchange-of-information articles.
India and New Zealand
Treaty of 1986 (protocols 1996, 1999, 2016). India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10%
- Dividends
- 15%
- Royalties and technical fees
- 10%
- Gains on property in India
- Taxable in India (Art 13: country where property is situated)
The 1999 second protocol set the current rates. The FTS definition is broad, with no make-available test.
India and Oman
Treaty of 1997 (protocol 2025). India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10%
- Dividends
- 10% if the beneficial owner is a company holding at least 10% of shares; 12.5% in other cases
- Royalties and technical fees
- 10% (reduced from 15% by the 2025 protocol)
- Gains on property in India
- Taxable in India (Art 15: country where property is situated)
The 2025 protocol (signed 27 Jan 2025, in force 28 May 2025, notified S.O. 2858(E)) cut the rate on royalties and FTS to 10%. Per EY, India applies it from tax year 2026-27. It also adds a principal-purpose anti-abuse test. The article numbering differs: dividends are Art 11 and FTS is Art 14.
India and Qatar
Treaty of 1999. India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10%
- Dividends
- 5% if the beneficial owner is a company holding at least 10% of shares; 10% in other cases
- Royalties and technical fees
- 10%
- Gains on property in India
- Taxable in India (Art 13: country where property is situated)
Fees for technical services are defined broadly as managerial, technical or consultancy services, with no make-available test.
India and Saudi Arabia
Treaty of 2006. India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10% (income from debt-claims)
- Dividends
- 5%
- Royalties and technical fees
- Royalties 10%; no fees-for-technical-services article
- Gains on property in India
- Taxable in India (Art 13: country where property is situated)
The treaty has no FTS article. Its protocol says only that an FTS article will be considered at a later review.
India and Singapore
Treaty of 1994 (protocols 2005, 2011; amended 2017). India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10% if loan granted by a bank or similar financial institution (incl. insurance company); 15% in other cases
- Dividends
- 10% if the beneficial owner is a company holding at least 25% of shares; 15% in other cases
- Royalties and technical fees
- 10%
- Gains on property in India
- Taxable in India (Art 13: country where property is situated)
Fees for technical services include a make-available clause. The rate on royalties and fees has been 10% since the 2005 protocol. A 2017 notification changed Article 13 on share gains.
India and United Arab Emirates
Treaty of 1992 (amended 2007, 2013). India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 5% if loan granted by a bank or similar financial institution; 12.5% in other cases
- Dividends
- 10%
- Royalties and technical fees
- Royalties 10%; no separate fees-for-technical-services article
- Gains on property in India
- Taxable in India (Art 13: country where property is situated)
The treaty has no fees-for-technical-services article. The 5% interest rate applies only where a bank is the lender, so an NRI's deposit interest falls under the 12.5% rate.
India and United Kingdom
Treaty of 1993 (protocol 2012, in force 27 Dec 2013). India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10% if paid to a bank; 15% in other cases
- Dividends
- 10% (15% for dividends paid out of immovable-property income by a tax-exempt investment vehicle)
- Royalties and technical fees
- 15% (10% for equipment-rental royalties and related fees for technical services)
- Gains on property in India
- Taxable in India (Art 14: each country may tax gains under its domestic law)
Fees for technical services include a make-available clause. The 2012 protocol replaced the dividend article. The 10% interest rate needs a bank as beneficial owner, so an individual's deposit interest falls under the 15% rate.
India and United States
Treaty of 1989. India's normal rates for non-residents are 30% on NRO interest and 20% on dividends, plus surcharge and cess.
- Interest
- 10% if loan granted by a bank or similar financial institution (incl. insurance company); 15% in other cases
- Dividends
- 15% if the beneficial owner is a company holding at least 10% of voting stock; 25% in other cases
- Royalties and technical fees
- 15% (10% for equipment-rental royalties and ancillary services); Article 12 royalties and fees for included services
- Gains on property in India
- Taxable in India (Art 13: each country may tax gains under its domestic law)
Covers 'fees for included services' with a make-available test. The 25% treaty rate for a portfolio shareholder is higher than India's 20% domestic rate, so the lower domestic rate applies. The 10% interest rate applies only where a bank is the lender, so an NRI's bank deposit interest falls under the 15% rate.
How to claim the treaty rate
Indian payers deduct tax at the domestic rate unless you give them proof that the treaty applies to you. You normally need two things:
- Tax Residency Certificate issued by the tax authority of the country of residence, valid for the relevant Indian tax year. It is uploaded with Form 41, along with the foreign Tax Identification Number (TIN).
- A self-declaration on Form 41 (formerly Form 10F), filed online, with your PAN.
Treaty rates are maximums India may charge. Your country of residence may also tax the same income and give you a credit for the Indian tax. Base TDS rates for a non-resident individual in tax year 2026-27, from Part II of the First Schedule to the Finance Act, 2026, under section 393(2), Table Sl. No. 17 of the Income-tax Act, 2025 (formerly section 195). Dividends are 20%; certain dividends under section 207(1) are 10%. NRO interest and rent are not separately listed, so they fall under the residual 'whole of the other income' item at 30%. Surcharge (10/15/25%, with 37% above Rs 5 crore if the payee is not under section 202) and 4% health and education cess are added on top. If the treaty rate is lower, it applies instead, provided the NRI furnishes a TRC and Form 41.
Read how NRIs use a DTAA to cut Indian tax for a worked example.
Sources
This calculator gives an estimate from the figures you enter and the rules shown above. It is general information, not tax or legal advice. Tax law has exceptions this tool may not cover, so check your final position with a chartered accountant before you act. Nothing you type here leaves your browser.