Income type guide
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.
How it works
What happens to your mutual funds as an NRI
When NRIs redeem mutual fund units at a gain, AMCs deduct TDS. For equity funds: 12.5% on LTCG (above ₹1.25L) and 20% on STCG. For debt funds: 12.5% on all gains. DTAA can reduce or eliminate this.
12.5%
Default TDS rate
Varies
DTAA rate by country
Mutual Funds rates by country
What each country's treaty says
Sorted by savings potential. 4 countries with a DTAA benefit, 26 with the same rate.
UK
Article 13 — taxable ONLY in resident country (UK)
Default → DTAA
12.5%→0%
Singapore
Article 13 — taxable ONLY in resident country
Default → DTAA
12.5%→0%
Netherlands
Article 13+22 — MF gains may be EXEMPT in India. VERY powerful.
Default → DTAA
12.5%→0%
Kenya
Article 13
Default → DTAA
12.5%→10%
Same rate under DTAA (26 countries)
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