India–Oman DTAA rates for NRIs
The India–Oman tax treaty (1997 (protocol 2025)) caps the tax India can deduct on several kinds of income paid to residents of Oman. Here are the rates and how to claim them.
Rates checked on against the treaty text.
| Income from India | Treaty rate | India's normal rate for non-residents |
|---|---|---|
| Interest (for example NRO deposits) | 10% | 30% plus surcharge and cess |
| Dividends from Indian companies | 10% if the beneficial owner is a company holding at least 10% of shares; 12.5% in other cases | 20% plus surcharge and cess |
| Royalties and fees for technical services | 10% (reduced from 15% by the 2025 protocol) | As per the Act |
| Gains on property in India | Taxable in India (Art 15: country where property is situated) | Taxed in India |
The 2025 protocol (signed 27 Jan 2025, in force 28 May 2025, notified S.O. 2858(E)) cut the rate on royalties and FTS to 10%. Per EY, India applies it from tax year 2026-27. It also adds a principal-purpose anti-abuse test. The article numbering differs: dividends are Art 11 and FTS is Art 14.
How to claim the treaty rate
Give the payer, usually your bank or the company paying dividends, these documents before the payment:
- Tax Residency Certificate issued by the tax authority of the country of residence, valid for the relevant Indian tax year. It is uploaded with Form 41, along with the foreign Tax Identification Number (TIN).
- The self-declaration on Form 41 (formerly Form 10F), filed online with your PAN.
If tax was already deducted at the higher domestic rate, you can claim the difference back by filing an Indian income tax return. The tax paid in India can usually be set off against tax on the same income in Oman, under that country's foreign tax credit rules.
Use the DTAA rate finder to compare countries, or read how NRIs claim treaty benefits.
Sources
Treaty articles have conditions and exceptions, such as beneficial ownership and limitation-of-benefit rules. This page is general information, not tax advice.