DTAA

Countries with which India has Double Tax Avoidance Agreement (DTAA)

ANNEXURE-1

WITHHOLDING TAX RATES APPLICABLE ON INTEREST ON DEPOSITS IN CONNECTION WITH INDIA’S TAX TREATIES WITH VARIOUS COUNTRIES:

S.No.	Name of the Country	TDS Rate (%)	S.No.	Name of the Country	TDS Rate (%)	S.No.	Name of the Country	TDS Rate (%)
1	ALBANIA	10	33	ISRAEL	10	64	QATAR	10
2	ARMENIA	10	34	ITALY	15	65	ROMANIA	10
3	AUSTRALIA	15	35	JAPAN	10	66	RUSSIA	10
4	AUSTRIA	10	36	JORDAN	10	67	SAUDI ARABIA	10
5	BANGLADESH	10	37	KAZAKHSTAN	10	68	SINGAPORE	15
6	BELARUS	10	38	KENYA	15	69	SLOVENIA	10
7	BELGIUM	15	39	KOREA(ROK)	15	70	SERBIA	10
8	BHUTAN	10	40	KUWAIT	10	71	SOUTH AFRICA	10
9	BOTSWANA	10	41	KYRGYZSTAN	10	72	SPAIN	15
10	BRAZIL	15	42	LATVIA	10	73	SRI LANKA	10
11	BULGARIA	15	43	LIBYA	30	74	SUDAN	10
12	CANADA	15	44	LITHUANIA	10	75	SWEDEN	10
13	CHINA	10	45	LUXEMBOURG	10	76	SWITZERLAND	10
14	COLUMBIA	10	46	MALAYSIA	10	77	SYRIA	10
15	CROATIA	10	47	MALTA	10	78	TANZANIA	10
16	CYPRUS	10	48	MAURITIUS	10	79	THAILAND	10
17	CZECH REPUB	10	49	MONGOLIA	15	80	TRINIDAD & TOBAGO	10
18	DENMARK	15	50	MONTENEGRO	10	81	TAJIKISTAN	10
19	EGYPT	30	51	MOROCCO	10	82	TURKEY	15
20	ESTONIA	10	52	MOZAMBIQUE	10	83	TURKMENISTAN	10
21	ETHIOPIA	10	53	MYANMAR	10	84	UGANDA	10
22	FIJI	10	54	MACCDONIA	10	85	UKRAINE	10
23	FINLAND	10	55	NAMIBIA	10	86	UAE	12.5
24	FRANCE	10	56	NEPAL	10	87	UK	15
25	GERMANY	10	57	NETHERLANDS	10	88	US	15
26	GEORGIA	10	58	NEW ZEALAND	10	89	UNITED MEXICAN ST	10
27	GREECE	30	59	NORWAY	10	90	URUGUAY	10
28	HUNGARY	10	60	OMAN	10	91	UZBEKISTAN	10
29	HONG KONG	10	61	PHILIPPINES	15	92	VIETNAM	10
30	ICELAND	10	62	POLAND	10	93	ZAMBIA	10
31	INDONESIA	10	63	PORTUGAL	10
32	IRELAND	10