What is the dividend withholding rate between India and Netherlands?
Under the India-Netherlands tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 10% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 10% rate compares to a median of 10% across India's 48 active treaty partners, and 15% across Netherlands's 49 active partners.
Network Comparison
India
Rank 19 of 48 active treaties (lowest rate = #1)
Lower rates with: Luxembourg (10%), Mexico (10%), Malaysia (10%)
Higher rates with: Norway (10%), Poland (10%), Romania (10%)
Netherlands
Rank 7 of 49 active treaties (lowest rate = #1)
Lower rates with: China (10%), Czech Republic (10%), Hong Kong (10%)
Higher rates with: Japan (10%), Portugal (10%), Saudi Arabia (10%)