Income type guide
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.
For Gulf 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
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Under Rule 9 of Part A of the Fourth Schedule, EPF withdrawn before 5 continuous years of service is fully taxable.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
Gulf 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. 29 countries with a DTAA benefit, 2 with the same rate.
UAE
Article 22, resident country only
Default → DTAA
30%→0%
US
Article 22 — Other Income generally taxable in residence state only.
Default → DTAA
30%→0%
UK
Article 23
Default → DTAA
30%→0%
Singapore
Article 23, resident country (Singapore) only
Default → DTAA
30%→0%
Canada
Article 22 — Other Income generally taxable in residence state 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%
Denmark
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%
Same rate under DTAA (2 countries)
Overpaying on epf/nps?
Upload your 26AS and we'll show you exactly how much you can recover.