DoubleTaxationIndia – Brazil tax treaty: residence, 183 days, rates
Convention between the Government of the Federative Republic of Brazil and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at New Delhi on 26 April 1988, as amended by the Protocols signed at Brasília on 15 October 2013 and 24 August 2022
- Signed: 26/04/1988
- In force since: 11/03/1992
- Official text
If both countries treat you as resident
- A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests). Art. 4 as replaced by the 2022 Protocol, which has effect in India for income of previous years beginning on or after 1 April 2026. Art. 4(2)(a) of the Brazil–India Convention
- Same sequence (permanent home, centre of vital interests, habitual abode, nationality, mutual agreement) — India applies it to the previous year 1 April 2025 – 31 March 2026. Art. 4(2) of the Brazil–India Convention, original text (1988)
- The Central Government may enter into agreements for relief from double taxation and avoidance of double taxation; where an agreement applies, the Act applies only to the extent more beneficial to the assessee (s. 159(4)). A non-resident may claim treaty relief only with a certificate of residence from the other country's government and the prescribed documents and information (s. 159(8)). Income-tax Act, 2025, s. 159
- If the State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either State, he is deemed to be a resident of the State in which he has an habitual abode. Art. 4(2)(b) of the Brazil–India Convention
- If he has an habitual abode in both States or in neither of them, he is deemed to be a resident of the State of which he is a national (c); if he is a national of both States or of neither of them, the competent authorities settle the question by mutual agreement (d). Art. 4(2)(c), (d) of the Brazil–India Convention
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in any 12-month period; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 15(2) (Protocol 2022, Art. 14) |
| Self-employment, business, services | Country of residence; the other country taxes profits of a permanent establishment (fixed base) there, or if your stay there reaches 183 days in any 12-month period. | Art. 7, Art. 14 (Protocol 2022, Art. 13) |
| Pension | The source country may tax; the country of residence relieves double taxation. | Art. 18(1)-(2) |
| State pension (social security) | Only the source country (for pensions, the paying country). | Art. 18(1)-(2) |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 19(1)-(2) (19(2) as replaced by Protocol 2022, Art. 16) |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. 19(1)-(2) (19(2) as replaced by Protocol 2022, Art. 16) |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6 |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. | Art. 10(2)(b) (Protocol 2022, Art. 8) |
| Interest (deposits, bonds, loans) | Source country: at most 15%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 11(2)(b) (Protocol 2022, Art. 9) |
| Royalties (copyright, licences) | Source country: at most 10%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 12(2)(b) (Protocol 2022, Art. 10) |
| Technical, consulting, management services | Source country: at most 10%; the country of residence relieves double taxation. | Art. 12-A(2) (Protocol 2022, Art. 11) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly from real estate: the same. Other property: under certain conditions the source country may also tax (see the article). | Art. 13 (Protocol 2022, Art. 12) |
| Other income | The source country may tax; the country of residence relieves double taxation. | Art. 22 |
How double taxation is relieved
- Brazil: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 23(1) (Protocol 2022, Art. 17)
- India: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 23(1) (Protocol 2022, Art. 17)
Data checked: 10/11/2026. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.