Double Tax Treaty · In force

IndiaSingapore

Public reference summary of the double tax treaty between India and Singapore. For treaty-shopping analysis, LOB checks, MLI modifications and beneficial ownership tests, use FiscalEyes' Treaty Optimiser.

Withholding tax rates

Default treaty rates shown. Real-world applicability depends on beneficial ownership, LOB clauses, MLI positions and substance tests — FiscalEyes checks these automatically.

Dividends
15%
Treaty-reduced WHT
Interest
15%
Treaty-reduced WHT
Royalties
10%
Treaty-reduced WHT
Signed
Effective
January 1, 2005

Permanent establishment

Standard with services PE

Key notes

10% on dividends if 25%+ ownership; revised 2016

FiscalEyes

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