What is the dividend withholding rate between Colombia and India?
Under the Colombia-India tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 5% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 10% rate compares to a median of 15% across Colombia's 19 active treaty partners, and 10% across India's 48 active partners.
Network Comparison
Colombia
Rank 2 of 19 active treaties (lowest rate = #1)
Lower rates with: Spain (10%)
Higher rates with: South Korea (10%), Mexico (10%), Portugal (10%)
India
Rank 7 of 48 active treaties (lowest rate = #1)
Lower rates with: Austria (10%), Switzerland (10%), China (10%)
Higher rates with: Czech Republic (10%), Finland (10%), France (10%)