Chartered Accountants◆Practising since 2016

Singapore to India · Repatriation

Moving profits from India to Singapore

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

Profit can leave India as a dividend (10% (25% holding), 15% otherwise), royalty (10%), service fee, interest (10% or 15%) or buyback. Singapore generally exempts foreign dividends received by resident companies where conditions are met, and has no capital gains tax.

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

RouteIndian taxWhat it needs
Dividend10% (25% holding), 15% otherwiseDistributable profits; board or shareholder approval
Royalty10%A real licence; arm's-length price
Service feeTechnical fees: 10%.Agreement, evidence of services, benchmark
Interest10% or 15%Registered ECB loan
BuybackDomestic rulesCompany-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.

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