Should I include cess in the rate?

Enter the verified effective withholding rate including any applicable surcharge and cess.

Is the lower entered rate automatically available?

No. The treaty comparison remains conditional until eligibility is verified.

NRI & International · India / treaty partner

India Cross-Border Withholding & Gross-Up Calculator

Calculate the gross payment needed to deliver a specified net amount, or recipient net from a gross amount, using verified withholding rates.

Enter your details

Values you enterComputed values

Scope: Arithmetic comparison only. Domestic and treaty effective rates must be supplied after reviewing the actual payment and applicable law.

Details

Recipient tax-residence country

Payment context

Amount being entered

Amounts

Amount ₹

Assumptions

Verified domestic effective rate %

Verified treaty effective rate %

Eligibility

Treaty eligibility and documentation verified

Result

Review required

Gross-up and recipient-net calculation using verified effective rates.

Entered-rate comparison

Scenario	Effective withholding rate	Gross payment	Tax withheld	Recipient net
Domestic entered rate	20.00%	₹12,50,000.00	₹2,50,000.00	₹10,00,000.00
Treaty entered rate	10.00%	₹11,11,111.11	₹1,11,111.11	₹10,00,000.00

Assumptions & scope

Arithmetic comparison only. Domestic and treaty effective rates must be supplied after reviewing the actual payment and applicable law.
Treaty scenario is conditional only. Verify residence certificate, beneficial ownership, treaty article, PE connection, anti-abuse rules and documentation before choosing a rate.
Country and payment category are context only and do not select rates automatically. Enter effective rates including applicable surcharge and cess; GST, disallowance, equalisation taxes, certificates and cross-border filing are outside this arithmetic tool.

Disclaimer: Computed to the best of our knowledge, as per the laws, rules and official guidance of the country stated on this page in force on the date this website was last deployed (2 Oct 2026). Results are estimates for planning only and are not tax, legal, employment or investment advice. Please verify with the official sources listed, or a qualified professional, before relying on them. Rates and limits last reviewed on 1 Oct 2026.

How to use the Cross-Border Withholding & Gross-Up Calculator

1
Enter your own amounts, dates and verified eligibility facts. Sample values illustrate the calculation only.
2
Check the breakdown and assumptions. Resolve any review-required items before using the result.
3
Download the Figment PDF to retain the inputs, calculation, sources and scope.

How the calculation works

For a promised net amount: gross payment = net amount / (1 − effective withholding rate).

Tax withheld = gross payment × effective rate; recipient net = gross payment − tax.

Arithmetic comparison only. Domestic and treaty effective rates must be supplied after reviewing the actual payment and applicable law.

Worked example

To deliver ₹10 lakh net at a verified 10% effective withholding rate, gross payment is ₹11,11,111.11 and tax is ₹1,11,111.11.
At 20%, the gross payment is ₹12,50,000. This compares entered rates, not treaty entitlement.

What this tool covers

Arithmetic comparison only. Domestic and treaty effective rates must be supplied after reviewing the actual payment and applicable law.

Using the result

Keep underlying bank statements, travel records, contracts or invoices with the PDF, as applicable. Recalculate when the facts or assumptions change. A modelled result is not a filing, legal opinion or guarantee.

Frequently Asked Questions

No. Payment classification, residence, beneficial ownership and other conditions determine the applicable rate.