Rate lookup by country
EPF/NPS Withdrawal TDS
Withdraw ₹25 lakh of EPF before 5 years of service as NRI: 10% TDS under Section 192A = ₹2.5 lakh gone at withdrawal (20% if PAN absent). Time the withdrawal past the 5-year threshold and the principal turns tax-free; the employer contribution portion stays taxable but at slab rate. DTAA adds a further relief on the taxable slice.
This page gives you the rate. For the full walkthrough, read NRI EPF and PF withdrawal tax guide.
For UAE NRI on EPF/NPS
Default at-source TDS in India: 30%. Treaty rate (after Form 10F / Form 41 + TRC): 0%. Saving = 30 percentage points.
Article 22, resident country only
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How it works
What happens to your EPF/NPS as an NRI
Under Rule 9 of Part A of the Fourth Schedule, EPF withdrawn before 5 continuous years of service is fully taxable. Section 192A governs the TDS at withdrawal: 10% if PAN is provided, 20% (maximum marginal rate) without PAN. After 5 years the employee contribution becomes tax-free; employer + interest portions still face slab-rate tax. NPS Tier I: 60% tax-free lump sum at 60, 40% annuity mandatory. DTAA Article on Pensions governs country-specific relief.
10%
Default TDS rate
Varies
DTAA rate by country
UAE NRI, what changes for you
Country-specific overlay on EPF/NPS
Indian tax IS your only tax
UAE has no personal income tax on individual savings interest, dividends, or capital gains. So the India-side rate (after DTAA reduction) is the FULL tax bite, no further drag in your country. NRE / FCNR exempt-in-India income flows through tax-free both sides. NRO / dividend income gets reduced via DTAA where treaty caps apply (UAE 12.5% on interest; Saudi 5% on dividends; etc.), and that reduced rate is your only cost.
EPF/NPS rates by country
What each country's treaty says
Sorted by savings potential. 35 countries with a DTAA benefit, 17 with the same rate.
UAE
Article 22, resident country only
Default → DTAA
30%→0%
UK
Article 23
Default → DTAA
30%→0%
Singapore
Article 23, resident country (Singapore) only
Default → DTAA
30%→0%
Australia
Article 23, resident country (Australia)
Default → DTAA
30%→0%
Oman
Article 22, resident country only
Default → DTAA
30%→0%
Saudi Arabia
Article 22, resident country only
Default → DTAA
30%→0%
Qatar
Article 22, resident country only
Default → DTAA
30%→0%
Germany
Article 22, taxable only in residence state
Default → DTAA
30%→0%
Netherlands
Article 23, taxable only in residence state. Article 22 (Capital) and the Protocol IV(2) MFN clause on dividends/CG were narrowed by AO v Nestlé SA (2023).
Default → DTAA
30%→0%
Kuwait
Article 22, resident country only
Default → DTAA
30%→0%
France
Article 23, taxable only in residence state
Default → DTAA
30%→0%
Ireland
Article 22, taxable only in residence state
Default → DTAA
30%→0%
Switzerland
Article 22, taxable only in residence state
Default → DTAA
30%→0%
Malaysia
Article 22
Default → DTAA
30%→0%
Japan
Article 22, resident country (Japan)
Default → DTAA
30%→0%
South Korea
Article 22, resident country (Korea)
Default → DTAA
30%→0%
Hong Kong
Article 21, resident country (HK)
Default → DTAA
30%→0%
New Zealand
Article 22, resident country (NZ)
Default → DTAA
30%→0%
South Africa
Article 22
Default → DTAA
30%→0%
Kenya
Article 22
Default → DTAA
30%→0%
Sweden
Article 22, taxable only in residence state
Default → DTAA
30%→0%
Norway
Article 22, taxable only in residence state
Default → DTAA
30%→0%
Thailand
Article 22, resident country (Thailand)
Default → DTAA
30%→0%
Indonesia
Article 22, resident country (Indonesia)
Default → DTAA
30%→0%
Philippines
Article 22, resident country (Philippines)
Default → DTAA
30%→0%
Mauritius
Article 22. Residual income taxable only in residence state (Mauritius).
Default → DTAA
30%→0%
Portugal
Article 22: other income is taxable only in the residence state (Portugal), except lottery and gambling
Default → DTAA
30%→0%
Austria
Article 22: other income is taxable only in the residence state (Austria)
Default → DTAA
30%→0%
Israel
Article 22: other income is taxable only in the residence state (Israel), except lottery and gambling
Default → DTAA
30%→0%
Uganda
Article 22: other income is taxable only in the residence state (Uganda)
Default → DTAA
30%→0%
Nepal
Article 22: income not covered by another article is taxable only in the country of residence (Nepal)
Default → DTAA
30%→0%
Cyprus
Article 22: the old blanket source-taxation right for uncovered income was removed in the 2016 treaty. Only lottery, gambling and similar winnings stay explicitly source-taxable; everything else not named elsewhere in the treaty defaults to residence-only
Default → DTAA
30%→0%
Malta
Article 22: income not dealt with elsewhere in the treaty is taxable only in the country of residence (Malta), except lottery, gambling and similar winnings, which stay source-taxable
Default → DTAA
30%→0%
Russia
Article 22: income not dealt with elsewhere in the treaty is taxable only in the country of residence (Russia)
Default → DTAA
30%→0%
Mexico
Article 22: income not dealt with elsewhere in the treaty is taxable only in the country of residence (Mexico)
Default → DTAA
30%→0%
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