DTAA withholding rate checker.
India has tax treaties with 90+ countries that cap the tax withheld on interest, dividends and royalties — often well below the domestic rate. Pick your country and income type to see the treaty ceiling, the domestic rate, and which one actually applies.
Treaty rates are ceilings from the treaty text and are all-inclusive (no surcharge or cess is added on top of a treaty rate). Domestic rates shown for an individual non-resident, excluding surcharge that may apply on higher incomes. Section 90(2) lets you apply whichever is lower. Verify the current treaty text and any protocol / MFN changes before relying on a rate. Not tax advice.
What you need to claim the treaty rate
The payer (bank, company or client) can withhold at the treaty rate only if you give them four things before payment: your PAN, a Tax Residency Certificate (TRC) issued by your country of residence for that financial year, Form 10F filed electronically on the Indian income-tax portal, and a beneficial-ownership declaration. Miss any of these and the payer will withhold at the domestic rate — recoverable only by filing an Indian tax return and waiting for the refund.
Three things the checker cannot capture
Capital gains are treaty-specific. Most Indian treaties preserve India's right to tax gains on Indian shares and property, so the capital-gains calculator rates usually stand. NRE and FCNR deposit interest is already exempt under Section 10(4) while you qualify as a non-resident under FEMA — no treaty needed. The MLI's principal-purpose test now applies to most Indian treaties: the treaty benefit can be denied if obtaining it was a principal purpose of the arrangement.
Treaty positions turn on residence, beneficial ownership and the exact article. Speak with the Cross-Border Tax practice before relying on a rate for a significant payment.
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