Treaty detail
India - Japan tax treaty
A practical treaty page built around the official treaty text, key withholding categories, permanent-establishment rules, and article-level summaries.
Signed
1989-03-07
Effective
1989-12-29
Articles seeded
6
Withholding snapshot
Dividends
Individual rate: 10% · Corporate rate: 10%
The treaty applies a 10 percent ceiling on dividends. India's 2020 shift on dividend taxation affects how the article applies in practice.
Interest
Rate: 10%
The 10 percent ceiling can be reduced for qualifying government and central-bank interest.
Royalties
Rate: 10%
Royalties and fees for technical services generally face a 10 percent ceiling under the treaty as amended.
Permanent establishment
Construction threshold: more than 6 months
Dependent-agent analysis under the treaty includes specified habitual-conclusion and stock-of-goods rules common to India treaties.
Other treaty flags
Pension treatment is article-specific.
Seeded article summaries
Article 4
Residence
Defines treaty residence under the 1989 wording.
Article 4 reflects the 1989 wording as amended by the 2006 protocol.
Article 5
Permanent Establishment
Sets the business-presence threshold including service-PE provisions.
The treaty includes both construction-site threshold and service-PE rule.
Article 7
Business Profits
Generally reserves business profits to the residence state in the absence of a PE.
Article 7 is the operating rule for cross-border services. Its protective effect is limited by the service-PE rule and FTS regime.
Article 10
Dividends
Caps source-country dividend withholding at a 10 percent ceiling.
Article 10 applies a 10 percent ceiling on dividends.
Article 11
Interest
Limits source-country withholding on qualifying interest to a 10 percent ceiling.
Article 11 produces a 10 percent ceiling with carve-outs for qualifying government and central-bank interest.
Article 12
Royalties and Fees for Technical Services
Caps royalties and FTS at treaty ceilings.
Article 12 combines royalties and FTS at a 10 percent ceiling.
Official text
Other treaties involving these jurisdictions
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- TreatyUS–JP treaty
- TreatyUS–IN treaty
- TreatyGB–JP treaty
- TreatyGB–IN treaty
- TreatyCA–JP treaty
- TreatyCA–IN treaty
- TreatyAU–JP treaty
- TreatyAU–IN treaty
Primary sources
- Income Tax Department of India - DTAA listVerified 2026-05-20
- Japan MOF: tax conventionsVerified 2026-05-20
- OECD MLI matching databaseVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.