DTAA rate lookup: what India can tax under your treaty

Pick the country you live in. You'll see which country taxes each kind of Indian income first, and the most India can deduct under the treaty once you've sent the payer your papers.

Fact-checked against official sources · 27 Sep 2026Next review Apr 2027Tax year 2026-27

Treaty lookup

Who taxes what, where you live

Pick the country you live in. Each row shows whether India taxes that income first, and the most it can deduct once you've given the payer your treaty papers.

I live in

IncomeIn IndiaIn the UK

Rent from property in IndiaArticle 6India first, in fullIndia taxes it first and the treaty doesn't limit the rate (Article 6). Your tenant deducts TDS at 30% plus surcharge and cess; your real tax is worked out in your return.The UK taxes it too, as part of your worldwide income, and gives a credit for the Indian tax.

Gain on selling Indian propertyArticle 14India first, in fullIndia taxes it first and the treaty doesn't limit the rate (Article 14). The buyer deducts TDS at 12.5% on a long-term gain (a short-term gain is taxed at slab rates, and the buyer usually deducts at the top rate) plus surcharge and cess; your real tax is worked out in your return.The UK taxes it too, as part of your worldwide income, and gives a credit for the Indian tax.

Interest on NRO depositsArticle 12India, capped15%India may tax it, but no more than 15% (Article 12). Your bank deducts 31.2% unless you give it your tax residency certificate and the information form; the rest comes back through your return.The UK taxes it too, as part of your worldwide income, and gives a credit for the Indian tax.

Interest on NRE depositsIndian law: Act Schedule IV (was s. 10(4)(ii))Not taxed in IndiaExempt in India while you're a non-resident under FEMA, so there's no TDS and nothing for the treaty to cap.The UK taxes it in full as foreign interest. There's no Indian tax to credit.

Dividends from Indian companiesArticle 11India, capped10%India may tax it, but no more than 10% (Article 11). The company deducts 20.8% unless you give it your tax residency certificate and the information form; the rest comes back through your return.The UK taxes it too, as part of your worldwide income, and gives a credit for the Indian tax.

SalaryArticle 16Where you workTaxed where the work is done (Article 16). India taxes pay for days you work in India, subject to the short-visit exception in that article.The UK taxes pay for work done there. India doesn't tax it while you're a non-resident.

Pension from IndiaArticles 19 and 20Depends on the pensionA private pension is taxed only where you live (Article 20); a pension for Indian government service is taxed only in India unless you're a UK national and resident (Article 19).The UK taxes a pension the treaty gives it, and credits any Indian tax on one India may also tax.

Figures for tax year 2026-27, checked 27 September 2026. The capped rate compares the treaty rate with India's own rate plus cess, whichever is lower.

How this is worked out

Every rate in the grid above comes from the facts register: the same treaty-rate keys the eight country DTAA guides and the TDS on NRO interest guide read, so the number here and the number in a guide can never disagree. Switching the country redraws the grid instantly, in the browser, using the exact function that built the page — no separate script to keep in sync.

Which country gets to tax first

Every treaty India has signed splits income into a handful of categories, and puts each one in a different bucket:

Rent and gains on Indian property are taxed by India first and in full. No treaty here caps this: the immovable-property and capital-gains articles all give the source country an unrestricted right. 2025 Act s. 159was s. 90
Interest and dividends from India may be taxed by both countries, but India’s share is capped at the treaty rate — the number the grid shows. The payer’s TDS without treaty papers is usually higher than this cap, which is exactly why it’s worth having them.
NRE interest isn’t taxed in India at all, under Indian law rather than the treaty, so there’s nothing for a treaty to cap.
Salary is taxed where the work is physically done, and pensions follow the treaty’s own pension article, which differs enough between countries that the grid states each one in words rather than a single rate.

Why the rate isn’t automatic

2025 Act s. 159was s. 90 gives treaties the force of law, but a bank or company still has to be satisfied it’s paying a real resident of the treaty country before it applies a lower rate. Give the payer your tax residency certificate and Form 41, and it can deduct at the treaty rate from the start. Without them, most payers default to India’s own rate plus cess, and the gap comes back only when you claim it in your return, which also needs the certificate and the form for that year.

The grid also runs each treaty rate against India’s own rate plus 4% cess, and shows whichever is lower. On dividends, two treaties here (the US and Canada) cap higher than the Act already does for an individual, so the Act’s rate applies in practice and the treaty adds nothing — the grid says so directly rather than showing a rate you’d never actually get.

Assumptions

You’re a non-resident individual for Indian tax purposes, resident in exactly one of the eight countries for the whole period the income relates to, with the certificate to prove it.
The rates shown are each treaty’s general rate for an individual investor: a bank lender, a large corporate shareholder or a business with a permanent establishment in India can face different, usually lower, treaty rates that this grid doesn’t model.
Treaty rates carry no surcharge or cess on top; India’s own rate is shown with 4% cess added, to compare like with like. Whether cess sits on top of a treaty rate is a grey area in practice.
The India–Qatar rates are the ones in the new agreement, which applies from tax year 2026-27.

What to do with your result

If the grid shows “India, capped” and a rate below what your bank or company is deducting, get your tax residency certificate and Form 41 to the payer before the next payment; it’s the one step that stops the money being tied up until your refund. If it’s already been deducted at the higher rate, the treaty rate is still yours to claim in your Indian return. Our guide to how tax treaties work for NRIs walks through both routes, and each country’s own DTAA guide goes article by article.

When to get a CA

If a payer won’t apply the treaty rate on a large payment and you want to press the point.
If you’re resident in more than one country this year — the treaty’s tie-breaker decides which one the rates in this grid even apply to.
If the income is a capital gain on Indian shares or mutual funds, where the eight treaties here genuinely differ and this grid doesn’t cover the rate.
For claiming credit at home for the Indian tax, which follows your own country’s rules, not India’s.

Next steps

Read the guide behind the rates

Questions

Questions about this calculator

Why does the grid only cover eight countries?

Those are the treaties most NRI readers ask about: the US, UK, Canada, UAE, Australia, Singapore, Saudi Arabia and Qatar. India has treaties with about 95 countries in total. If yours isn't listed, the Income Tax Department's own treaty pages, linked under Sources, have every text; the pattern here (India taxes property in full, caps interest and dividends, exempts NRE interest) holds for most of them.

My bank still deducted the full rate even though the treaty is lower. Why?

Because a payer only applies the treaty rate once you've given it your tax residency certificate and Form 41, and it's willing to. Banks and companies decide for themselves whether to apply a treaty rate and carry the risk if they get it wrong, so some ask for the papers every year and some won't apply it at all. If yours won't, you can still claim the treaty rate in your return, as long as you hold the certificate and have filed Form 41 for that year, and the difference between what was deducted and what you owe comes back as a refund.

Does the treaty rate ever make my Indian tax higher than the Act would?

No. A treaty can only reduce your Indian tax, never increase it. Where the Act's own rate plus cess is already lower than the treaty rate, which happens on Indian dividends for the US and Canada, the payer and your return both use the Act's rate, and the treaty adds nothing. The grid's chip shows "India, capped" either way, but the india column explains which one actually applies.

I live somewhere with no income tax, like the UAE. Does the treaty still help?

Yes, for interest and dividends. The treaty still caps what India can take, so getting the rate right is worth more to you than to someone whose country would otherwise credit the Indian tax anyway — there's no credit to fall back on if you overpay. You do need a tax residency certificate from your Gulf country to prove residence there, since there's no tax return to point to instead.

Where do these rates come from, and how often do they change?

Straight from our facts register, the same figures the country treaty guides and the NRO interest guide use, so they can't drift apart from each other. A treaty rate itself only changes when the treaty is renegotiated, which is rare: the India–Qatar agreement is the first change to an interest or dividend rate among these eight since the UK's 2012 protocol. What does change more often is India's own domestic rate and cess, which the grid compares the treaty rate against every time facts are updated.

Sources

Update log

26 October 2026First published.