DTAA Rate Lookup — India Tax Treaty Rates by Country

Get the DTAA withholding rate for a selected country + income type — dividends, interest, royalties and FTS — plus the Form 10F / TRC checklist to claim the treaty rate.

Last reviewed: 2026-08-05 · DTAA in force as of Apr 2025 · Every rate cites its treaty Article — verify against the treaty text before withholding

Country (treaty partner)Income type

Rate shown is the DTAA treaty rate for USA dividends. Under s.90(2) the lower of the treaty rate and the domestic rate applies.

USA — Dividends

Treaty rate applies

Treaty rate: 15%
Article: Article 10
Domestic rate (if no treaty claim): 20% + surcharge + cess

Claim the treaty rate by furnishing the documents below to the Indian payer before the payment date.

Form 10F / TRC checklist

Yes — Non-resident must furnish Form 10F + TRC (Tax Residency Certificate) to claim treaty rate lower than domestic rate.

✓Name + address of assessee
✓Status (individual/company/etc.)
✓Nationality/country of incorporation
✓Tax identification number in treaty country
✓Period for which TRC applies
✓Address during that period

Statute: s.90 ITA 1961 (ITA 2025 s.156) + s.91 + Rule 37A; DTAA in force as of Apr 2025

VERIFY: DTAA rates change by notification; always verify against the specific treaty text at incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx before withholding.

How DTAA rates work

DTAA rates are a ceiling, not a floor. Under s.90(2) the taxpayer applies whichever is more beneficial — treaty or domestic rate. To claim a treaty rate lower than the domestic rate, the non-resident must furnish Form 10F and a Tax Residency Certificate (TRC) before the payment date.

FAQs

What is DTAA?

A Double Taxation Avoidance Agreement is a bilateral treaty under s.90 ITA 1961 (s.156 ITA 2025) that overrides domestic withholding rates when the treaty provides a lower rate.

Do I need Form 10F?

Yes — the non-resident must furnish Form 10F + Tax Residency Certificate (TRC) to the Indian payer before the payment date. Without these, the payer must deduct at the domestic rate.

What if the domestic rate is lower than the DTAA rate?

The lower of the two rates applies. DTAA provides a ceiling, not a floor — s.90(2).

Does DTAA exempt capital gains on Indian shares?

No — most India DTAAs (post-2005 Mauritius protocol, post-2016 Singapore revision) preserve India's source right on equity capital gains. Domestic CG rates apply.

What is the surcharge/cess on DTAA rates?

VERIFY: Where treaty rates apply, surcharge and HEC cess are NOT added to the treaty rate — Circular 728/1995 read with SC rulings. However this is contested; seek specific advice.