A complete, plain-English DTAA guide for NRIs and foreign investors — covering all 96 of India's tax treaties, the rates that actually apply to you, and exactly how to claim them.
A Double Taxation Avoidance Agreement is a treaty between India and another country that decides which country gets to tax a particular income, so the same rupee isn't taxed twice.
If you're an NRI earning rent, dividends, interest or capital gains from India, two governments could each claim the right to tax it — India (where the income arises) and your country of residence (where you live). The DTAA settles that conflict.
India has signed DTAAs with 96 countries. These treaties either make the income taxable in only one country, or split the right and cap the tax at a reduced rate — for example, dividends taxed at 5–15% under a treaty instead of 20% under domestic law.
The legal backbone in India is Section 90 of the Income Tax Act, 1961. A crucial rule lives in Section 90(2): you always get to apply whichever rate is lower — the DTAA rate or the domestic rate. A treaty can never make your tax worse.
Where no treaty exists, Section 91 still offers one-sided relief for tax paid abroad — but the treaty route under Section 90 is almost always better.
India's default TDS rates (without a treaty), the documents you must keep ready, and the rules worth memorising.
Search for your country of residence to see the withholding rates India applies on dividends, interest and royalties, plus how capital gains are treated. Rates shown are treaty maximums; you may still claim a lower domestic rate.
| Country | Region | Dividends | Interest | Royalties | Capital Gains | Status |
|---|---|---|---|---|---|---|
| Albania | Europe | 10/15% | 10% | 10% | Taxable in source country | Active |
| Armenia | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| 🇦🇺 Australia | Oceania | 15% | 15% | 10/15% | Taxable in source country | Active |
| Austria | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| 🇧🇩 Bangladesh | Asia | 10/15% | 10% | 10% | Taxable in source country | Active |
| Belarus | Europe | 10/15% | 10% | 15% | Taxable in source country | Active |
| Belgium | Europe | 15% | 10/15% | 10% | Taxable in source country | Active |
| 🇧🇹 Bhutan | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| Botswana | Africa | 7.5/10% | 10% | 10% | Taxable in source country | Active |
| 🇧🇷 Brazil | Americas | 15% | 15% | 25% | Taxable in source country | Active |
| Bulgaria | Europe | 15% | 15% | 15/20% | Taxable in source country | Active |
| 🇨🇦 Canada | Americas | 15/25% | 15% | 10/15% | Taxable in source country | Active |
| 🇨🇳 China | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| Colombia | Americas | 5% | 10% | 10% | Taxable in source country | Active |
| Croatia | Europe | 5/15% | 10% | 10% | Taxable in source country | Active |
| Cyprus | Europe | 10% | 10% | 15% | Taxable in source country | Active |
| Czech Republic | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| 🇩🇰 Denmark | Europe | 15/25% | 10/15% | 20% | Taxable in source country | Active |
| Egypt | Africa | 20% | 20% | 20% | Taxable in source country | Limited |
| Estonia | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| Ethiopia | Africa | 7.5% | 10% | 10% | Taxable in source country | Active |
| Ethiopia (Revised) | Africa | 7.5% | 10% | 10% | Taxable in source country | Active |
| Fiji | Oceania | 5% | 10% | 10% | Taxable in source country | Active |
| Finland | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| 🇫🇷 France | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| Georgia | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| 🇩🇪 Germany | Europe | 10% | 10% | 10% | Both countries may tax | Active |
| Greece | Europe | 20% | 20% | 20% | Taxable in source country | Old Treaty |
| 🇭🇰 Hong Kong | Asia | 5% | 5% | 5% | Taxable in source country | Active |
| Hungary | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| Iceland | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| Indonesia | Asia | 10/15% | 10% | 15% | Taxable in source country | Active |
| 🇮🇪 Ireland | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| Israel | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| 🇮🇹 Italy | Europe | 15/25% | 15% | 20% | Taxable in source country | Active |
| 🇯🇵 Japan | Asia | 10% | 10% | 10% | Both countries may tax | Active |
| Jordan | Asia | 10% | 10% | 20% | Taxable in source country | Active |
| Kazakhstan | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| Kenya | Africa | 15% | 15% | 20% | Taxable in source country | Active |
| 🇰🇷 Korea (South) | Asia | 15% | 10/15% | 15% | Taxable in source country | Active |
| 🇰🇼 Kuwait | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| Kyrgyzstan | Asia | 10% | 10% | 15% | Taxable in source country | Active |
| Latvia | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| Libya | Africa | 20% | 20% | 20% | Limited provision | Old/Limited |
| Lithuania | Europe | 15% | 10% | 10% | Taxable in source country | Active |
| 🇱🇺 Luxembourg | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| Macedonia | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| 🇲🇾 Malaysia | Asia | 5% | 10% | 10% | Taxable in source country | Active |
| Malta | Europe | 10/15% | 10% | 15% | Taxable in source country | Active |
| 🇲🇺 Mauritius | Africa | 5/15% | NIL | 15% | Taxable in India (post-2016) | Amended 2016 |
| Mexico | Americas | 10% | 10% | 10% | Taxable in source country | Active |
| Mongolia | Asia | 15% | 15% | 15% | Taxable in source country | Active |
| Montenegro | Europe | 5/15% | 10% | 10% | Taxable in source country | Active |
| Morocco | Africa | 10% | 10% | 10% | Taxable in source country | Active |
| Mozambique | Africa | 7.5% | 10% | 10% | Taxable in source country | Active |
| Myanmar | Asia | 5% | 10% | 10% | Taxable in source country | Active |
| Namibia | Africa | 10% | 10% | 10% | Taxable in source country | Active |
| 🇳🇵 Nepal | Asia | 10/15% | 10/15% | 15% | Taxable in source country | Active |
| 🇳🇱 Netherlands | Europe | 10% | 10% | 10% | Both countries may tax | Active |
| 🇳🇿 New Zealand | Oceania | 15% | 10% | 10% | Taxable in source country | Active |
| 🇳🇴 Norway | Europe | 15/25% | 15% | 10% | Taxable in source country | Active |
| 🇴🇲 Oman | Asia | 10/12.5% | 10% | 15% | Taxable in source country | Active |
| Philippines | Asia | 15/20% | 10/15% | 15% | Taxable in source country | Active |
| Poland | Europe | 15% | 15% | 22.5% | Taxable in source country | Active |
| Portugal | Europe | 10/15% | 10% | 10% | Taxable in source country | Active |
| 🇶🇦 Qatar | Asia | 5/10% | 10% | 10% | Taxable in source country | Active |
| Romania | Europe | 15% | 15% | 22.5% | Taxable in source country | Active |
| 🇷🇺 Russia | Europe/Asia | 10% | 10% | 10% | Taxable in source country | Active |
| 🇸🇦 Saudi Arabia | Asia | 5% | 10% | 10% | Taxable in source country | Active |
| Serbia | Europe | 5/15% | 10% | 10% | Taxable in source country | Active |
| 🇸🇬 Singapore | Asia | 10/15% | 10/15% | 10% | Taxable in India | Amended 2011 |
| Slovak Republic | Europe | 15% | 15% | 30% | Taxable in source country | Active |
| Slovenia | Europe | 5/15% | 10% | 10% | Taxable in source country | Active |
| 🇿🇦 South Africa | Africa | 10% | 10% | 10% | Taxable in source country | Active |
| 🇪🇸 Spain | Europe | 15% | 15% | 10/20% | Taxable in source country | Active |
| Spain (Revised) | Europe | 15% | 15% | 10/20% | Taxable in source country | Active |
| 🇱🇰 Sri Lanka | Asia | 7.5% | 10% | 10% | Taxable in source country | Active |
| Sudan | Africa | 10% | 10% | 10% | Limited provision | Limited |
| 🇸🇪 Sweden | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| 🇨🇭 Switzerland | Europe | 10% | 10% | 10% | Taxable in source country | Active |
| Syria | Asia | 5/10% | 10% | 15% | Taxable in source country | Active |
| Tajikistan | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| Tanzania | Africa | 15% | 12.5% | 20% | Taxable in source country | Active |
| 🇹🇭 Thailand | Asia | 20% | 20% | 15% | Taxable in source country | Active |
| Trinidad & Tobago | Americas | 10% | 10% | 10% | Taxable in source country | Active |
| Turkey | Europe/Asia | 15% | 10/15% | 15% | Taxable in source country | Active |
| Turkmenistan | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| 🇦🇪 UAE | Asia | NIL | NIL | NIL | Exempt from Indian tax | Active ⭐ |
| Uganda | Africa | 10% | 10% | 10% | Taxable in source country | Active |
| 🇬🇧 UK | Europe | 10/15% | 10/15% | 10/15% | Both countries may tax | Amended 2012 |
| Ukraine | Europe | 10/15% | 10% | 10% | Taxable in source country | Active |
| Uruguay | Americas | 5% | 10% | 10% | Taxable in source country | Active |
| 🇺🇸 USA | Americas | 15/25% | 10/15% | 10/15% | Both countries may tax | Active |
| Uzbekistan | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| 🇻🇳 Vietnam | Asia | 10% | 10% | 10% | Taxable in source country | Active |
| Zambia | Africa | 15% | 10% | 10% | Taxable in source country | Active |
For the most-used corridors, here's India's domestic rate struck through, next to the reduced rate a DTAA delivers.
From salary and dividends to crypto, lottery and YouTube income. The treaty article, the rate, and who ends up paying.
| Income type | Article | Without DTAA | With DTAA | Tax in India | Key note |
|---|
Most of India's treaties follow the OECD Model. Tap any article to see what it covers, who it applies to, and India's taxing right.
The exact sequence NRIs, foreign companies and Indian payers should follow — get a single step wrong and TDS is deducted at the higher rate with no easy remedy.
Crypto, online gaming, lottery and a few others fall under the residual article — or outside the treaty entirely. Here's the Indian position.
Every treaty above is published by the Income Tax Department of India. Open the official repository to download the full agreement, protocol and MLI-synthesised text for your country — the authoritative document you'll attach when filing.
Open Income Tax Dept. DTAA library ↗The real questions NRIs, founders and finance teams ask — from Form 10F and the 183-day rule to Mauritius, crypto and the new global minimum tax.
DTAA rates, TRC, Form 10F and foreign tax credit can be tricky to get right. Our team handles it end-to-end for NRIs and foreign investors — get in touch directly below.
A full-service CA firm offering audit, taxation, GST, international tax, startup advisory, vCFO, FEMA, and company law services — serving Ghaziabad, Noida, Delhi NCR, PAN India, and worldwide.