Double Tax Agreement (DTA) Checker
Australia has DTAs with 40+ countries. Select your country to see treaty withholding rates and key provisions.
What DTAs Cover
- Withholding rates: Reduced rates on dividends, interest, and royalties (typically 10-15% instead of domestic rates)
- Tie-breaker rules: When both countries claim you as a tax resident, the DTA determines which country has primary taxing rights
- Pension treatment: Whether Australian super/pension is taxed in AU only, the other country only, or both (with credits)
- Employment income: Which country taxes your salary — generally the country where work is performed
- Capital gains: Some DTAs limit CGT to the country where the asset is located
No DTA? If you move to a country without a DTA (e.g., UAE, Brazil, most of Africa), you may face double taxation. Australia will tax you on worldwide income (if resident) but won't provide a FITO credit for taxes paid in a non-treaty country in some circumstances. The FITO may still be available based on domestic law (not treaty).