How do I know India's DTAA rate with my country?

Pick your country on this tool. You'll see the 5 NRI tax rates, interest, dividend, capital gains on equity, capital gains on property, rental income. Each rate shows the default Indian withholding rate (typically 30% / 20% / 12.5%) versus your treaty rate, plus the savings between them.

Does India have a DTAA with my country?

India has signed DTAAs with 90+ countries. Major NRI hubs covered: USA, UK, UAE, Singapore, Canada, Australia, Germany, Netherlands, Saudi Arabia, Qatar, Oman, Mauritius. A few don't have DTAAs, Bahrain (TIEA only), Hong Kong (selective), Kuwait. This tool clearly shows 'no DTAA' for these countries.

Can I get the DTAA rate applied at the bank instead of claiming refund later?

For NRO interest specifically, no. Section 195 requires the bank to withhold at the domestic default (30%). The DTAA relief comes through filing Form 10F + TRC + ITR-2 at the end of the year, when the refund credits to your NRO with 6% Section 244A interest. For mutual fund distributions (IDCW option), Section 196A allows AMC to apply DTAA rate at source if Form 10F + TRC is filed in advance.

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What are the India-UAE treaty rates on my Indian income?

Five kinds of Indian income, the rate the payer deducts, and the rate the treaty allows once your TRC and Form 41 (formerly Form 10F) are with them.

India and UAE

Treaty signed 1992 (in force 1993, effective FY 1994-95)

UAE has zero personal income tax. You only pay tax in India, but at DTAA rates, not default rates. Corporate Tax 2023 only affects business income above AED 375,000 (and freezone licence-holders meeting Qualifying Income tests). For salaried Indians in Dubai, claiming DTAA is pure savings.

Income	Payer deducts	Treaty rate
NRO interest Deposits, savings, bonds	30%	12.5%
Dividends Indian shares and funds	20%	10%
Gains on shares and equity funds Listed shares, equity fund units	12.5%	same as domestic
Gains on property Indian house, flat or land	12.5%	same as domestic
Rent Indian property let out	30%	same as domestic

What each row rests on

NRO interest.: Article 11
Dividends.: Article 10
Gains on shares and equity funds.: Article 13
Gains on property.: Article 13(1)
Rent.: Article 6

Interest and dividends are where the India-UAE treaty pays. A CA gets the rate applied by the bank and recovers the past years.

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What to do with this number

Get the treaty rate applied at source

A TRC and Form 41 given to the bank or company before the payment, so the higher rate is never deducted.

Recover what was deducted at the higher rate

The gap comes back through your return, up to five past years with condonation.

Everything else for UAE NRIs

TRC process, the situations we see most from your country, and worked examples.

How this is worked out

Default rate: the rate the Indian payer must deduct from a non-resident under Section 195 (30% on interest, 30% on rent, 20% on dividends, 12.5% on long-term gains), before surcharge and cess.
Treaty rate: the ceiling the India-UAE treaty puts on that income, applied without surcharge or cess. It applies only with a valid TRC and Form 41 (formerly Form 10F).
Rent from Indian property and gains on Indian property are taxable in India under all of India's treaties, in the immovable-property and capital-gains articles. Relief there comes from deductions and the return, not from a treaty rate.
Gains on listed shares of Indian companies stay taxable in India under every one of India's treaties. A few treaties give your country of residence the sole right to tax gains on fund and ETF units, and the table shows those as a lower rate.

Checked against the Income-tax Act and Rules on 10 September 2026. An estimate, not advice: your return decides.

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