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Taxincome tax

Tax on Dividend Income Calculator

Tax on dividend income. Dividends are taxed in the shareholder's hands at slab rates in India since the dividend distribution tax was abolished, and only interest on borrowing is deductible, capped at twenty percent.

Also called: dividend income tax, tax on dividends.

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Treatment
%
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Tax on dividends
$54,000.00

$54,000.00 on dividend income of 180,000 at 30%. $18,000.00 was withheld at source, leaving $36,000.00 to pay. No interest deduction claimed. It is the only deduction available against dividend income.

Applicable rate
30%
Withheld at source
$18,000.00
Balance payable
$36,000.00
Interest deductible against dividends
$0.00
Dividend after tax
$126,000.00
Effective rate
30%
On deductions
No interest deduction claimed. It is the only deduction available against dividend income.

Computed from the published rates for the tax year you selected, which is not necessarily the current year. A calculation, not tax advice, and it does not know anything about your circumstances beyond the figures entered.

Method and background

This is what the calculation gives for the numbers you entered. It is an estimate, not advice, and it knows nothing about your situation beyond those numbers. Rules for United States change on a published schedule; the effective date is shown on every rule-based tool.

How this is calculated

India abolished the dividend distribution tax and moved the charge to the recipient, so dividends are taxed at your slab rather than at a flat company-level rate. That made dividends materially worse for higher-rate taxpayers than they had been. The only deduction permitted is interest on money borrowed to make the investment, capped at twenty percent of the dividend. TDS applies above a threshold and is creditable. In the US, qualified dividends attract preferential long-term capital gains rates instead of ordinary rates, which is what the treatment selector switches between.

in India, interest on borrowed money is deductible against dividends but capped at twenty percent of the dividend
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Dividend
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Interest

Method and limits

What it assumes

  • A single tax year with the amounts entered.

What it deliberately does not model

  • The qualified dividend holding period requirements are not tested here.
  • Foreign dividends may carry withholding in the source country and treaty relief.
  • The interest deduction cap applies to the aggregate dividend income.

Formula version 1.0.0 · definition 1.0.0 · United States · Report a problem with this calculator

Frequently asked questions

Why did dividends become worse in India?
Because the dividend distribution tax was abolished and the charge moved to the shareholder at slab rates. A thirty percent taxpayer now pays more than the old company-level rate.
Can I deduct anything against dividend income?
In India, only interest on money borrowed to make the investment, and only up to twenty percent of the dividend. Nothing else.