Who we help
| Country | NRIs (MEA, Jan 2026) |
|---|---|
| Saudi Arabia | 2,747,551 |
| Kuwait | 1,036,389 |
| Qatar | 830,491 |
| Oman | 676,781 |
| Bahrain | 315,427 |
- NRIs: Indian returns, property sales, repatriation and residential status — especially the “deemed resident” rule for people in countries without personal income tax.
- Investors: GIFT City funds, AIFs and Indian startups.
- Businesses: Indian subsidiaries of Gulf companies. UAE-based? See our UAE page.
India’s treaty rates with Gulf countries
| Country | Dividends | Interest | Royalties | Technical fees |
|---|---|---|---|---|
| Saudi Arabia | 5% | 10% | 10% | No separate article |
| Qatar | 5% / 10% | 10% | 10% | 10% |
| Oman | 10% / 12.5% | 10% | 10% (from 2026-27) | 10% (from 2026-27) |
| Kuwait | 10% | 10% | 10% | 10% |
Treaty rates apply with a tax residency certificate and Form 41. A deemed-resident NRI may not be able to use a treaty — check your status first.
What changed in 2026
- India–Oman CEPA has been in force since 1 June 2026; India–GCC FTA negotiations were launched in February 2026.
- Individuals living abroad can now hold up to 10% of a listed Indian company (24% in aggregate) under the portfolio investment route, up from 5% and 10%.
- Buying property from an NRI no longer needs a TAN for individual buyers from 1 October 2026 — useful when you’re the seller.
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.
Based in the UAE? Meet us at our Business Bay office — Indian CA in Dubai.
Frequently asked questions
Do NRIs in Saudi Arabia pay tax in India?
NRIs pay Indian tax only on Indian income such as rent, NRO interest and capital gains. An Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country can be treated as a deemed resident, so check your status.
What is the India–Saudi Arabia treaty rate on dividends?
5% under the India–Saudi Arabia tax treaty, subject to treaty conditions and a tax residency certificate.
Is there an India–GCC free trade agreement?
Not yet. Negotiations were launched in February 2026. India's CEPA with Oman has been in force since 1 June 2026, and its CEPA with the UAE since 2022.