Sl No |
Treaty Country/ Jurisdiction |
Status of Treaty |
Withholding Tax Rates (%) |
Link to Download |
|
|
|
Dividends |
Interest |
Royalty |
|
1 |
India |
In-force |
10 |
0/5/12.5 |
10 |
|
2 |
United Kingdom |
In-force |
0/15 |
0 |
0 |
|
3 |
People's Republic of China |
In-force |
0/7 |
0/7 |
10 |
|
4 |
Russia |
In-force |
0 |
0 |
- |
|
5 |
Singapore |
In-force |
0 |
0 |
0/5 |
|
6 |
Kingdom of Saudi Arabia |
In-force |
5 |
0 |
10 |
|
7 |
Republic of Korea |
In-force |
5/10 |
0/10 |
0 |
|
8 |
Albania |
In-force |
0/5/10 |
0 |
5 |
|
9 |
Algeria |
In-force |
0 |
0 |
10 |
|
10 |
Andorra |
In-force |
0 |
0 |
0 |
|
11 |
Angola |
In-force |
8 |
8 |
8 |
|
12 |
Antigua and Barbuda |
In-force |
0 |
0 |
0 |
|
13 |
Argentina |
In-force |
10/15 |
12 |
10 |
|
14 |
Armenia |
In-force |
0/3 |
0 |
5 |
|
15 |
Australia |
Under Negotiation |
Pending |
Pending |
Pending |
|
16 |
Austria |
In-force |
0/10 |
0 |
0 |
|
17 |
Azerbaijan |
In-force |
5/10 |
0/7 |
5/10 |
|
18 |
Bangladesh |
In-force |
5/10 |
10 |
10 |
|
19 |
Barbados |
In-force |
0 |
0 |
0 |
|
20 |
Belarus |
In-force |
5/10 |
0/5 |
5/10 |
|
21 |
Belgium |
In-force |
0/5/10 |
0/5 |
0/5 |
|
22 |
Belize |
In-force |
0 |
0 |
0 |
|
23 |
Benin |
Signed but not In-force |
0 |
0 |
0 |
|
24 |
Bermuda |
In-force |
0 |
0 |
0 |
|
25 |
Bosnia and Herzegovina |
In-force |
0/5/10 |
0 |
0/5 |
|
26 |
Botswana |
In-force |
5/7.5 |
7.5 |
7.5 |
|
27 |
Brazil |
In-force |
5/15 |
0/10/15 |
15 |
|
28 |
Brunei |
In-force |
0 |
0 |
5 |
|
29 |
Bulgaria |
In-force |
0/5 |
0/2 |
0/5 |
|
30 |
Burkina Faso |
Signed but not In-force |
Pending |
Pending |
Pending |
|
31 |
Burundi |
Signed but not In-force |
0 |
0 |
0 |
|
32 |
Cameroon |
In-force |
0/10 |
0/7 |
10 |
|
33 |
Canada |
In-force |
5/10/15 |
0/10 |
0/10 |
|
34 |
Chad |
Signed but not In-force |
Pending |
Pending |
Pending |
|
35 |
Chile |
In-force |
0/5/10 |
4/10 |
2/10 |
|
36 |
Colombia |
Signed but not In-force |
0/5/15 |
10 |
10 |
|
37 |
Commonwealth of Dominica |
Signed but not In-force |
Pending |
Pending |
Pending |
|
38 |
Comoro Islands |
In-force |
0 |
0 |
0 |
|
39 |
Costa Rica |
In-force |
0/5/15 |
0/5/10 |
12 |
|
40 |
COTE D'IVOIRE |
Signed but not In-force |
Pending |
Pending |
Pending |
|
41 |
Croatia |
In-force |
5 |
5 |
5 |
|
42 |
Cyprus |
In-force |
0 |
0 |
0 |
|
43 |
Czech Republic |
In-force |
0/5 |
0 |
10 |
|
44 |
Democratic Republic of the Congo |
Signed but not In-force |
Pending |
Pending |
Pending |
|
45 |
Ecuador |
In-force |
10 |
10 |
10/15 |
|
46 |
Egypt |
In-force |
5/10 |
0/10 |
10 |
|
47 |
Equatorial Guinea |
Signed but not In-force |
0 |
0 |
0 |
|
48 |
Estonia |
In-force |
0 |
0 |
0 |
|
49 |
Ethiopia |
In-force |
5 |
5 |
0/5 |
|
50 |
Fiji |
In-force |
0 |
0 |
10 |
|
51 |
Finland |
In-force |
0 |
0 |
0 |
|
52 |
France |
In-force |
0 |
0 |
0 |
|
53 |
Gabon |
Signed but not In-force |
10 |
7 |
10 |
|
54 |
Gambia |
Signed but not In-force |
0 |
0 |
0 |
|
55 |
Georgia |
In-force |
0 |
0 |
0 |
|
56 |
Germany |
Terminated/Expired |
Pending |
Pending |
Pending |
|
57 |
Ghana |
Signed but not In-force |
Pending |
Pending |
Pending |
|
58 |
Greece |
In-force |
0/5 |
5 |
10 |
|
59 |
Guernsey |
Under Negotiation |
Pending |
Pending |
Pending |
|
60 |
Guinea |
In-force |
0 |
0 |
0 |
|
61 |
Guinea- Bissau |
Signed but not In-force |
Pending |
Pending |
Pending |
|
62 |
Hong Kong |
In-force |
0/5 |
0/5 |
5 |
|
63 |
Hungary |
In-force |
0 |
0 |
0 |
|
64 |
Indonesia |
In-force |
0/10 |
0/5 |
5 |
|
65 |
Iraq |
Signed but not In-force |
- |
5 |
10 |
|
66 |
Ireland |
In-force |
0 |
0 |
0 |
|
67 |
Israel |
In-force |
0/5/15 |
0/5/10 |
12 |
|
68 |
Italy |
In-force |
5/15 |
0 |
10 |
|
69 |
Japan |
In-force |
5/10 |
0/10 |
10 |
|
70 |
Jersey |
In-force |
0 |
0 |
0 |
|
71 |
Jordan |
In-force |
7 |
0/7 |
10 |
|
72 |
Kazakhstan |
In-force |
0/5 |
0/10 |
10 |
|
73 |
Kenya |
In-force |
5 |
10 |
10 |
|
74 |
Kosovo |
In-force |
0/5 |
0/5 |
0 |
|
75 |
Kyrgyzstan |
In-force |
0 |
0 |
5 |
|
76 |
Latvia |
In-force |
0/5 |
0/2.5 |
5 |
|
77 |
Lebanon |
In-force |
0 |
0 |
5 |
|
78 |
Liberia |
Signed but not In-force |
Pending |
Pending |
Pending |
|
79 |
Libya |
Signed but not In-force |
Pending |
Pending |
Pending |
|
80 |
Liechtenstein |
In-force |
0 |
0 |
0 |
|
81 |
Lithuania |
In-force |
0/5 |
0 |
5 |
|
82 |
Luxembourg |
In-force |
0/5/10 |
0 |
0 |
|
83 |
Mongolia |
Terminated/Expired |
- |
- |
- |
|
84 |
Malawi |
Under Negotiation |
Pending |
Pending |
Pending |
|
85 |
Malaysia |
In-force |
0/10 |
0/5 |
10 |
|
86 |
Maldives |
In-force |
0 |
0 |
0/7 |
|
87 |
Mali |
Signed but not In-force |
Pending |
Pending |
Pending |
|
88 |
Malta |
In-force |
0 |
0 |
0 |
|
89 |
Mauritania |
In-force |
0 |
0 |
0 |
|
90 |
Mauritius |
In-force |
0 |
0 |
0 |
|
91 |
Mexico |
In-force |
0 |
0/4.9/10 |
10 |
|
92 |
Moldova |
In-force |
5 |
6 |
6 |
|
93 |
Monaco |
Signed but not In-force |
Pending |
Pending |
Pending |
|
94 |
Montenegro |
In-force |
0/5/10 |
0/10 |
0/5/10 |
|
95 |
Morocco |
In-force |
0/5/10 |
0/10 |
0/10 |
|
96 |
Mozambique |
In-force |
0 |
0 |
0/5 |
|
97 |
Netherlands |
In-force |
0/5/10 |
0 |
0 |
|
98 |
New Zealand |
In-force |
15 |
0/10 |
10 |
|
99 |
Nepal |
Under Negotiation |
Pending |
Pending |
Pending |
|
100 |
Niger |
In-force |
0 |
0 |
10 |
|
101 |
Nigeria |
Signed but not In-force |
7.5 |
7.5 |
7.5 |
|
102 |
North Macedonia |
In-force |
0/5 |
0/5 |
0/5 |
|
103 |
Pakistan |
In-force |
10/15 |
0/10 |
12 |
|
104 |
Palestine |
Signed but not In-force |
Pending |
Pending |
Pending |
|
105 |
Panama |
In-force |
5 |
0/5 |
5 |
|
106 |
Paraguay |
In-force |
15 |
6/15 |
15 |
|
107 |
Peru |
Under Negotiation |
Pending |
Pending |
Pending |
|
108 |
Philippines |
In-force |
0/10/15 |
0/10 |
10 |
|
109 |
Poland |
In-force |
0/5 |
0/5 |
5 |
|
110 |
Portugal |
In-force |
5/15 |
0/10 |
5 |
|
111 |
Romania |
In-force |
0/3 |
0/3 |
3 |
|
112 |
Rwanda |
Signed but not In-force |
7.5 |
10 |
10 |
|
113 |
Saint Kitts and Nevis |
Signed but not In-force |
0 |
0 |
0 |
|
114 |
San Marino |
Signed but not In-force |
0 |
0 |
10 |
|
115 |
Senegal |
In-force |
5 |
5 |
5 |
|
116 |
Serbia |
In-force |
0/5/10 |
0/10 |
10 |
|
117 |
Seychelles |
In-force |
0 |
0 |
5 |
|
118 |
Sierra Leone |
Signed but not In-force |
Pending |
Pending |
Pending |
|
119 |
Slovakia |
In-force |
0 |
0/10 |
0/10 |
|
120 |
Slovenia |
In-force |
0/5 |
0/5 |
5 |
|
121 |
South Africa |
In-force |
5/10 |
10 |
10 |
|
122 |
South Sudan |
Signed but not In-force |
Pending |
Pending |
Pending |
|
123 |
Spain |
In-force |
0/5/15 |
0 |
0 |
|
124 |
Sri Lanka |
In-force |
0/10 |
0/10 |
10 |
|
125 |
St. Vincent & the Grenadines |
Signed but not In-force |
0 |
0 |
0 |
|
126 |
Sudan |
In-force |
0 |
0 |
0/5 |
|
127 |
Suriname |
Signed but not In-force |
Pending |
Pending |
Pending |
|
128 |
Switzerland |
In-force |
0/5/15 |
0 |
0 |
|
129 |
Syria |
In-force |
0 |
0/10 |
18 |
|
130 |
Tajikistan |
In-force |
0 |
0 |
10 |
|
131 |
Thailand |
In-force |
10 |
0/10/15 |
15 |
|
132 |
The Co-operative Republic of Guyana |
Signed but not In-force |
Pending |
Pending |
Pending |
|
133 |
Tunisia |
In-force |
0 |
2.5/5/10 |
7.5 |
|
134 |
Turkey |
In-force |
5/10/12 |
0/10 |
10 |
|
135 |
Turkmenistan |
In-force |
8 |
8 |
10 |
|
136 |
Uganda |
Signed but not In-force |
Pending |
Pending |
Pending |
|
137 |
Ukraine |
In-force |
0/5 |
0/3 |
0/10 |
|
138 |
Uruguay |
In-force |
05/07 |
0/10 |
0/5/10 |
|
139 |
Uzbekistan |
In-force |
0/5/15 |
0/10 |
10 |
|
140 |
Venezuela |
In-force |
0/5/10 |
0/10 |
10 |
|
141 |
Vietnam |
In-force |
0/5/15 |
0/10 |
10 |
|
142 |
Yemen |
In-force |
0 |
0 |
10 |
|
143 |
Zambia |
Signed but not In-force |
Pending |
Pending |
Pending |
|
144 |
Zimbabwe |
In-force |
5 |
0 |
9 |
|