What each treaty charges on dividends, interest, royalties and fees for technical services — and the condition attached to each rate.
| Treaty | Dividends | Interest | Royalties | FTS | Make-available | Service PE | MLI |
|---|---|---|---|---|---|---|---|
| India–Albania | 10% | 10% | 10% | 10% | No | Yes, and the Agreement states it in… | Not modified |
| India–Armenia | 10% | 10% | 10% | 10% | No | — | Not modified |
| India–Australia | 15% | 15% | 10–20% | 10–20% | No FTS article | 183 days in any 12 month period — Art.… | Modified |
| India–Austria | 10% | 10% | 10% | 10% | No | There is no service PE limb and no… | Modified |
| India–Bangladesh | 10–15% | 10% | 10% | — | No FTS article | There is no service PE limb in this… | Not modified |
| India–Belarus | 15% | 10% | 15% | 15% | No | — | Not modified |
| India–Belgium | 15% | 10–15% | 10–20% | 10% | No | There is no service PE limb of any kind… | Modified |
| India–Bhutan | 10% | 10% | 10% | 10% | No | Yes — more than 120 days within any… | Not modified |
| India–Botswana | 10% | 10% | 10% | 10% | No | 183 | Not modified |
| India–Brazil | 15% | 15% | 10–15% | 10–15% | No | Yes — more than 183 days in any… | Not modified |
| India–Bulgaria | 15% | 15% | 15–20% | 20% | No | No general service PE. The only… | Not modified |
| India–Canada | 25% | 15% | 10–20% | 10–20% | Yes | 90 days in any twelve-month period —… | Modified |
| India–China | 10% | 10% | 10% | 10% | No | 183 days in any twelve-month period —… | Not modified |
| India–Colombia | 5–15% | 10% | 10% | 10% | No | Yes, and the Agreement states it in… | Not modified |
| India–Croatia | 15% | 10% | 10% | 10% | No | — | Not modified |
| India–Cyprus | 10% | 10% | 10% | 10% | No | More than 90 days within any 12-month… | Modified |
| India–Czech Republic | 10% | 10% | 10% | 10% | No | None. There is no service PE in this… | Modified |
| India–Denmark | 25% | 10–15% | 20% | 20% | No | There is no service PE limb of any… | Not modified |
| India–Egypt | — | — | — | — | No FTS article | None. There is no service PE in this… | Not modified |
| India–Estonia | 10% | 10% | 10% | 10% | No | More than six months within any… | Not modified |
| India–Ethiopia | 7.5% | 10% | 10% | 10% | No | More than six months within any… | Not modified |
| India–Fiji | 5% | 10% | 10% | 10% | No | 182 | Not modified |
| India–Finland | 10% | 10% | 10% | 10% | No | Yes — 183 days. Art. 5(3)(b): the term… | Modified |
| India–France | 10% | 10–15% | 10–20% | 10–20% | No | There is no service permanent… | Modified |
| India–Georgia | 10% | 10% | 10% | 10% | No | Yes — more than 90 days within any… | Modified |
| India–Germany | 10% | 10% | 10% | 10% | No | None. There is no service PE limb in… | Not modified |
| India–Greece | — | — | — | — | No FTS article | — | Not modified |
| India–Hong Kong | 5–25% | 10% | 10% | 10% | No | More than 183 days within any… | Modified |
| India–Hungary | 10% | 10% | 10% | 10% | No | None. There is no service PE in this… | Modified |
| India–Iceland | 10% | 10% | 10% | 10% | No | 90 | Not modified |
| India–Indonesia | 10% | 10% | 10% | 10% | No | Yes — 91 days, the shortest service PE… | Not modified |
| India–Iran | 10% | 10% | 10% | 10% | No | More than 90 days within any 12-month… | Not modified |
| India–Ireland | 10% | 10% | 10% | 10% | No | There is no general service permanent… | Modified |
| India–Israel | 10% | 10% | 10% | 10% | No | There is no service PE limb in this… | Not modified |
| India–Italy | 10–25% | 15% | 10–20% | 20% | No | There is no service PE limb of any kind… | Not modified |
| India–Japan | 10% | 10% | 10% | 10% | No | None. There is no general service PE… | Modified |
| India–Jordan | 10% | 10% | 20% | 20% | No | — | Not modified |
| India–Kazakhstan | 10% | 10% | 10% | 10% | No | Yes, but only since FY 2018-19 — more… | Not modified |
| India–Kenya | 10% | 10% | 10% | 10% | No | Yes — more than 90 days within any… | Not modified |
| India–Korea (Republic of) | 15% | 10% | 10% | 10% | No | More than 183 days within any 12-month… | Modified |
| India–Kuwait | 10% | 10% | 10% | 10% | No | 183 days or more within any… | Not modified |
| India–Kyrgyz Republic | 10% | 10% | 10–15% | 15% | No | None. There is no service permanent… | Not modified |
| India–Latvia | 10% | 10% | 10% | 10% | No | Exceeding six months in the aggregate… | Not modified |
| India–Libya | — | — | — | — | No FTS article | — | Not modified |
| India–Lithuania | 15% | 10% | 10% | 10% | No | 180 | Not modified |
| India–Luxembourg | 10% | 10% | 10% | 10% | No | More than 183 days within any 12 months… | Modified |
| India–Macedonia | 10% | 10% | 10% | 10% | No | More than 90 days within any 12-month… | Not modified |
| India–Malaysia | 5–100% | 10% | 10% | 10% | No | 90 days in any twelve-month period —… | Not modified |
| India–Malta | 10% | 10% | 10% | 10% | No | Yes — more than 90 days within any… | Modified |
| India–Mauritius | 15% | 7.5% | 15% | 10% | No FTS article | More than 90 days within any 12-month… | Not modified |
| India–Mexico | 10% | 10% | 10% | 10% | No | Yes — more than 90 days within any… | Not modified |
| India–Mongolia | 15% | 15% | 15% | 15% | No | None. There is no service permanent… | Not modified |
| India–Montenegro | 15% | 10% | 10% | 10% | No | — | Not modified |
| India–Morocco | 10% | 10% | 10% | 10% | No | No general service PE. The only… | Not modified |
| India–Mozambique | 7.5% | 10% | 10% | — | No FTS article | — | Not modified |
| India–Myanmar | 5% | 10% | 10% | — | No FTS article | — | Not modified |
| India–Namibia | 10% | 10% | 10% | 10% | No | Yes — more than six months within any… | Not modified |
| India–Nepal | 5–10% | 10% | 10–15% | — | No FTS article | 90 days within any 12-month period —… | Not modified |
| India–Netherlands | 10% | 10% | 10% | 10% | Yes | None. There is no service PE limb in… | Modified |
| India–New Zealand | 15–20% | 10–15% | 10–30% | 10–30% | No | There is no service PE limb and no… | Not modified |
| India–Norway | 10% | 10% | 10% | 10% | No | Yes — and this is the only treaty in… | Modified |
| India–Oman | 10% | 10% | 10–15% | 10–15% | No | There is no service PE limb in this… | Not modified |
| India–Philippines | 20% | 15% | 15% | — | No FTS article | None. There is no service PE in this… | Not modified |
| India–Poland | 10% | 10–15% | 15–22.5% | 15–22.5% | No | Yes, and IT was inserted in 2014, not… | Modified |
| India–Portugal | 15% | 10% | 10% | 10% | Yes | None. There is no service PE in this… | Modified |
| India–Qatar | 5–10% | 10% | 10% | 10% | No | 90 days within any 12-month period —… | Not modified |
| India–Romania | 10% | 10% | 10% | 10% | No | More than 6 months within any 12 month… | Not modified |
| India–Russian Federation | 10% | 10% | 10% | 10% | No | There is no service PE limb in this… | Modified |
| India–Saudi Arabia | 5–25% | 10% | 10% | — | No FTS article | 182 days within any 12-month period —… | Not modified |
| India–Serbia | 15% | 10% | 10% | 10% | No | — | Not modified |
| India–Singapore | 15% | 10–15% | 10% | 10% | Yes | More than 90 days in any fiscal year… | Modified |
| India–Slovenia | 15% | 10% | 10% | 10% | No | — | Modified |
| India–South Africa | 10% | 10% | 10% | 10% | No | There is no service PE limb in this… | Not modified |
| India–Spain | 15% | 15% | 10–20% | 20% | No | There is no general service PE limb —… | Modified |
| India–Sri Lanka | 7.5% | 10% | 10% | 10% | No | 90 days within any 12-month period —… | Not modified |
| India–Sudan | 10% | 10% | 10% | 10% | No | — | Not modified |
| India–Sweden | 10% | 10% | 10% | 10% | No | No service PE limb of any kind — no… | Not modified |
| India–Switzerland | 10% | 10% | 10% | 10% | No | Two thresholds, 90 days and 30 days,… | Not modified |
| India–Syrian Arab Republic | 10% | 10% | 10% | — | No FTS article | Yes — more than 183 days within any… | Not modified |
| India–Tajikistan | 10% | 10% | 10% | — | No FTS article | — | Not modified |
| India–Tanzania | 10% | 10% | 10% | — | No FTS article | More than 183 days within any 12 month… | Not modified |
| India–Thailand | 10–100% | 10% | 10% | — | No FTS article | 183 days within any twelve-month period… | Not modified |
| India–Trinidad and Tobago | 10% | 10% | 10% | 10% | No | — | Not modified |
| India–Turkey | 10–15% | 15% | 15% | 15% | No | There is no general service PE — but… | Not modified |
| India–Turkmenistan | 10% | 10% | 10% | 10% | No | No service PE. The Convention has no… | Not modified |
| India–Uganda | 10% | 10% | 10% | 10% | No | None. There is no service permanent… | Not modified |
| India–Ukraine | 15% | 10% | 10% | 10% | No | — | Not modified |
| India–United Arab Emirates | 10% | 5–12.5% | 10% | — | No FTS article | Expressed in months, not days: the… | Modified |
| India–United Kingdom | 10% | 15% | 10–20% | 10–15% | Yes | More than 90 days in any twelve-month… | Modified |
| India–United States of America | 25% | 10–15% | 10–20% | 10–15% | Yes | More than 90 days in any twelve-month… | Not modified |
| India–Uruguay | 5% | 10% | 10% | 10% | No | More than 90 days within any 12-month… | Not modified |
| India–Uzbekistan | 15% | 15% | 15% | 15% | No | — | Not modified |
| India–Vietnam | 10% | 10% | 10% | 10% | No | There is no service PE limb and no… | Not modified |
| India–Zambia | 15% | 10% | 10% | 10% | No | — | Not modified |
94 treaties covered so far. The rest are being read.