India – Japan
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (India) | Statutory (Japan) |
|---|---|---|---|
| Dividends | — | 10% | 20.42% |
| Interest | — | 20% | 20.42% |
| Royalties | — | 10% | 20.42% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | India | Japan |
|---|---|---|
| Corporate income tax | 25% | 23.2% |
| WHT -- dividends | 10% | 20.42% |
| WHT -- interest | 20% | 20.42% |
| WHT -- royalties | 10% | 20.42% |
| VAT / GST | 18% | 10% |
| Personal income (top) | 39% | 45% |
| Capital gains | 12.5% | 20.315% |
| Pillar 2 status | implemented | implemented |
Source: Income Tax Department, Government of India (as of 2026-05-30)