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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%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.

Related Questions: India - Netherlands