Income type guide
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.
How it works
What happens to your rental income as an NRI
When an NRI earns rental income from Indian property, the tenant (or property manager) must deduct TDS at 30% plus 4% cess (31.2% effective). This applies to the gross rent, not net after expenses.
31.2%
Default TDS rate
Varies
DTAA rate by country
Rental Income rates by country
What each country's treaty says
Sorted by savings potential. 0 countries with a DTAA benefit, 30 with the same rate.
Same rate under DTAA (30 countries)
UAE31.2%
US31.2%
UK31.2%
Singapore31.2%
Canada31.2%
Australia31.2%
Oman31.2%
Saudi Arabia31.2%
Qatar31.2%
Germany31.2%
Netherlands31.2%
Nigeria31.2%
Bahrain31.2%
Kuwait31.2%
France31.2%
Ireland31.2%
Switzerland31.2%
Malaysia31.2%
Japan31.2%
South Korea31.2%
Hong Kong31.2%
New Zealand31.2%
South Africa31.2%
Kenya31.2%
Sweden31.2%
Norway31.2%
Denmark31.2%
Thailand31.2%
Indonesia31.2%
Philippines31.2%
Overpaying on rental income?
Upload your 26AS and we'll show you exactly how much you can recover.
Typical savings: Limited DTAA benefit (source country taxation)