Income types

DTAA covers more than
just your FD interest.

Every type of Indian income has its own TDS rate — and its own DTAA benefit. Here they all are, with country-by-country breakdowns.

Fixed Deposit Interest TDS

Banks deduct 30% TDS on FD interest for NRIs. DTAA rates range from 7.5% to 15% depending on your country — saving you 15-22.5% on every rupee of interest earned.

Default: 30%|Savings: ₹5,000 - ₹60,000/year

Mutual Fund TDS

NRIs face 12.5% LTCG and 20% STCG on equity mutual funds. Some DTAAs exempt capital gains entirely, making this the highest-value DTAA benefit.

Default: 12.5%|Savings: ₹0 - ₹1,50,000/year

Property Sale TDS

Selling property in India as an NRI triggers 12.5% TDS on capital gains. DTAA can help, and Form 13 can reduce TDS at source.

Default: 12.5%|Savings: Property-specific (Form 13 benefit)

Dividend TDS

India deducts 20% TDS on dividends paid to NRIs. DTAA rates range from 5% to 15% — saving you 5-15% on every dividend received.

Default: 20%|Savings: ₹2,000 - ₹30,000/year

NRO Account Interest TDS

Interest on NRO savings and FDs faces 30% TDS. DTAA reduces this to 10-15%. Most NRIs don't realize NRO interest qualifies for DTAA benefits.

Default: 30%|Savings: ₹1,000 - ₹15,000/year

EPF/NPS Withdrawal TDS

Withdrawing EPF/NPS as an NRI triggers TDS. DTAA can potentially reduce the rate. Planning the withdrawal timing is crucial.

Default: 30%|Savings: One-time: ₹10,000 - ₹1,00,000

Rental Income TDS

Tenants must deduct 31.2% TDS on rent paid to NRI landlords. While DTAA usually doesn't reduce this rate, proper planning can minimize the impact.

Default: 31.2%|Savings: Limited DTAA benefit (source country taxation)

Bond/NCD Interest TDS

Interest from bonds and NCDs faces 30% TDS for NRIs. DTAA reduces this to 10-15% as it qualifies as interest income under most treaties.

Default: 30%|Savings: ₹3,000 - ₹25,000/year

ESOP/RSU Income TDS

ESOPs from Indian companies trigger tax at exercise/sale. Complex cross-border taxation makes DTAA planning essential for NRIs with stock options.

Default: 30%|Savings: Highly variable based on ESOP value

Best DTAA rates

Countries with the biggest savings

Nigerian Indians

Interest: 7.5% · Dividends: 12.5%

Save 22.5%

Oman NRIs

Interest: 10% · Dividends: 10%

Save 20%

Saudi NRIs

Interest: 10% · Dividends: 5%

Save 20%

Qatar NRIs

Interest: 10% · Dividends: 10%

Save 20%

German NRIs

Interest: 10% · Dividends: 10%

Save 20%

Dutch NRIs

Interest: 10% · Dividends: 10%

Save 20%

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