Tools · Tool 07
Moving countries?
Compare India's DTAA with each
India caps what it may tax on four kinds of income leaving the country. The cap depends on where you live. Pick two countries and see what moves.
Which two countries?
Where you live now, and where you are thinking of living. Start typing and the list narrows. Both lists hold every country India has a treaty with.
These four, and nothing else. A treaty caps what India may tax on dividend, interest, royalty and technical fees — not salary earned abroad, and not Indian property or capital gains.
A cap is not a charge. Where India's own law charges less, the lower rate applies. Using a treaty rate needs a Tax Residency Certificate and Form 10F.
It recommends nothing. Two countries, the same four rows, and the difference between them. Where you live is not a tax decision.
Source: the Income-tax Department's chart of tax treaties, as amended by the Finance Act, 2025. Checked 15 September 2026 — the same figures the home page globe shows. A two-figure rate has a condition; it is printed under the bars.
Not sure which country you are resident of?
A treaty rate turns on that, and it is decided by a test rather than by choice.