What is specific to Singapore companies
Singapore taxes companies territorially and often exempts foreign dividends, so Indian withholding is usually the main cost. IRAS certificates of residence must cover the payment date.
Routes compared
| Route | Indian tax | What it needs |
|---|---|---|
| Dividend | 10% (25% holding), 15% otherwise | Distributable profits; board or shareholder approval |
| Royalty | 10% | A real licence; arm's-length price |
| Service fee | Technical fees: 10%. | Agreement, evidence of services, benchmark |
| Interest | 10% or 15% | Registered ECB loan |
| Buyback | Domestic rules | Company-law limits; FEMA pricing |
Our services
How SU and Company helps
We plan and document how money moves back to the parent, at the right treaty rate.
- Dividend, royalty, fee and interest planning
- Treaty withholding and remittance paperwork
- Board and FEMA steps for dividends and buybacks
- Indian figures and certificates for the parent's tax relief
Questions
Which route is cheapest?
It depends on the parent's home-country position and the substance behind each charge; dividends are simplest, fees and royalties need contracts and transfer pricing support.
General information as at 5 November 2026, not advice for a particular case. Indian and Singapore rules change often; confirm the current position before acting. Singapore law points should be confirmed with a Singapore adviser.