DoubleTaxationIndia – Taiwan tax treaty: residence, 183 days, rates
Agreement between India-Taipei Association in Taipei and Taipei Economic and Cultural Center in New Delhi for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at New Delhi on 12 July 2011 (adopted in India by Notification No. 48/2011, S.O. 2040(E), 2 September 2011, under s. 90A of the Income-tax Act, 1961)
- Signed: 12/07/2011
- In force since: 12/08/2011
- Official text
If both countries treat you as resident
- An individual resident of both territories under paragraph 1 is deemed to be a resident only of the territory in which he has a permanent home available to him; if he has a permanent home available in both, only of the territory with which his personal and economic relations are closer (centre of vital interests). Art. 4(3)(a) India–Taipei Agreement (2011)
- India adopts the Agreement between the India-Taipei Association in Taipei and the Taipei Economic and Cultural Center in New Delhi, in force on 12.08.2011, and gives effect to all its provisions in India from 1.04.2012. Notification No. 48/2011 (S.O. 2040(E), 2.09.2011), s. 90A Income-tax Act, 1961
- If the territory of the centre of vital interests cannot be determined, or if he has no permanent home available in either territory, he is deemed to be a resident only of the territory in which he has an habitual abode (b). If he has an habitual abode in both territories or in neither, the competent authorities of the territories settle the question by mutual agreement (c) — there is no nationality step. Art. 4(3)(b), (c) India–Taipei Agreement (2011)
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) |
| 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 |
| Pension | Only the country of residence. | Art. 18 |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 19(1)-(2) |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. 19(1)-(2) |
| 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 12.5%; the country of residence relieves double taxation. | Art. 10(2) |
| Interest (deposits, bonds, loans) | Source country: at most 10%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 11(2)-(3) |
| Royalties (copyright, licences) | Source country: at most 10%; the country of residence relieves double taxation. | Art. 12(2), (3)(a) |
| Technical, consulting, management services | Source country: at most 10%; the country of residence relieves double taxation. | Art. 12(2), (3)(b) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly (over 50%) from real estate: the same. Other property: under certain conditions the source country may also tax (see the article). | Art. 13 |
| Other income | Only the country of residence. | Art. 22(1) |
How double taxation is relieved
- India: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 23 (India: para. 1 in India's notified text, para. 2 in the Taiwan MOF text)
- Taiwan: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 23 (Taiwan: para. 1 in the Taiwan MOF text, para. 2 in India's notified text)
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.