Trade agreements
- India–Australia ECTA: in force since 29 December 2022; talks on a broader agreement (CECA) are continuing.
- India–New Zealand FTA: signed on 27 April 2026 and ratified by both countries; it enters into force on 20 October 2026. New Zealand has committed to USD 20 billion of investment in India over 15 years.
For companies
- Indian subsidiary setup and offshore or captive teams, with cost-plus transfer pricing.
- Monthly reporting to the Australian parent through a fractional CFO engagement, working alongside your Australian accountant.
Tax essentials
| Treaty cap on payments from India | Australia | New Zealand |
|---|---|---|
| Dividends | 15% | 15% |
| Interest | 15% | 10% |
| Royalties | 10% (equipment) / 15% | 10% |
| Technical fees | 10% / 15% | 10% |
Since Australia amended its law under the ECTA, it no longer taxes Indian residents on technical services delivered remotely (not through an Australian permanent establishment) — which helps Indian teams serving Australian companies. India and Australia also have a social security agreement in force since 2016.
For NRIs in Australia and New Zealand
Indian returns, property-sale TDS, repatriation and treaty relief — see NRI tax services.
Doing business in India from abroad?
Need anything done in India — checks, research, filings, tax or accounting? Your team on the ground in India.
Due diligence in IndiaFinancial, tax and FEMA due diligence on Indian companies for foreign investors and acquirers.Indian subsidiary complianceAccounting, tax, FEMA and ROC compliance for Indian subsidiaries — reported to the parent.India tax for foreign companiesWithholding, treaty relief (TRC, Form 41), PAN, PE reviews, returns and GST for foreign suppliers.India market entry researchFeasibility, regulatory mapping, cost and tax models, and partner research from public filings.
Frequently asked questions
Is the India–New Zealand free trade agreement in force?
It was signed on 27 April 2026, has been ratified by both countries and enters into force on 20 October 2026.
Does Australia tax Indian companies on remotely delivered technical services?
Not since Australia amended its law under the India–Australia ECTA: technical services delivered by Indian residents without an Australian permanent establishment are no longer taxed in Australia, for income years from 29 December 2022 onwards.
Does India have a social security agreement with Australia?
Yes, in force since 1 January 2016, allowing posted workers to remain in their home scheme for up to 60 months.