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Tax Treaty Network Tax Treaty Network

UAE TAX TREATY NETWORK

UAE have wide tax treaty network with as many as 130+ countries/jurisdictions (which include in force, signed but not in force and under negotiation and ratification). They are as follows:

Sl No Treaty Country/ Jurisdiction Status of Treaty Withholding Tax Rates (%) Link to Download
Dividends Interest Royalty
1 India In-force 10 0/5/12.5 10
2 United Kingdom In-force 0/15 0 0
3 People's Republic of China In-force 0/7 0/7 10
4 Russia In-force 0 0 -
5 Singapore In-force 0 0 0/5
6 Kingdom of Saudi Arabia In-force 5 0 10
7 Republic of Korea In-force 5/10 0/10 0
8 Albania In-force 0/5/10 0 5
9 Algeria In-force 0 0 10
10 Andorra In-force 0 0 0
11 Angola In-force 8 8 8
12 Antigua and Barbuda In-force 0 0 0
13 Argentina In-force 10/15 12 10
14 Armenia In-force 0/3 0 5
15 Australia Under Negotiation Pending Pending Pending
16 Austria In-force 0/10 0 0
17 Azerbaijan In-force 5/10 0/7 5/10
18 Bangladesh In-force 5/10 10 10
19 Barbados In-force 0 0 0
20 Belarus In-force 5/10 0/5 5/10
21 Belgium In-force 0/5/10 0/5 0/5
22 Belize In-force 0 0 0
23 Benin Signed but not In-force 0 0 0
24 Bermuda In-force 0 0 0
25 Bosnia and Herzegovina In-force 0/5/10 0 0/5
26 Botswana In-force 5/7.5 7.5 7.5
27 Brazil In-force 5/15 0/10/15 15
28 Brunei In-force 0 0 5
29 Bulgaria In-force 0/5 0/2 0/5
30 Burkina Faso Signed but not In-force Pending Pending Pending
31 Burundi Signed but not In-force 0 0 0
32 Cameroon In-force 0/10 0/7 10
33 Canada In-force 5/10/15 0/10 0/10
34 Chad Signed but not In-force Pending Pending Pending
35 Chile In-force 0/5/10 4/10 2/10
36 Colombia Signed but not In-force 0/5/15 10 10
37 Commonwealth of Dominica Signed but not In-force Pending Pending Pending
38 Comoro Islands In-force 0 0 0
39 Costa Rica In-force 0/5/15 0/5/10 12
40 COTE D'IVOIRE Signed but not In-force Pending Pending Pending
41 Croatia In-force 5 5 5
42 Cyprus In-force 0 0 0
43 Czech Republic In-force 0/5 0 10
44 Democratic Republic of the Congo Signed but not In-force Pending Pending Pending
45 Ecuador In-force 10 10 10/15
46 Egypt In-force 5/10 0/10 10
47 Equatorial Guinea Signed but not In-force 0 0 0
48 Estonia In-force 0 0 0
49 Ethiopia In-force 5 5 0/5
50 Fiji In-force 0 0 10
51 Finland In-force 0 0 0
52 France In-force 0 0 0
53 Gabon Signed but not In-force 10 7 10
54 Gambia Signed but not In-force 0 0 0
55 Georgia In-force 0 0 0
56 Germany Terminated/Expired Pending Pending Pending
57 Ghana Signed but not In-force Pending Pending Pending
58 Greece In-force 0/5 5 10
59 Guernsey Under Negotiation Pending Pending Pending
60 Guinea In-force 0 0 0
61 Guinea- Bissau Signed but not In-force Pending Pending Pending
62 Hong Kong In-force 0/5 0/5 5
63 Hungary In-force 0 0 0
64 Indonesia In-force 0/10 0/5 5
65 Iraq Signed but not In-force - 5 10
66 Ireland In-force 0 0 0
67 Israel In-force 0/5/15 0/5/10 12
68 Italy In-force 5/15 0 10
69 Japan In-force 5/10 0/10 10
70 Jersey In-force 0 0 0
71 Jordan In-force 7 0/7 10
72 Kazakhstan In-force 0/5 0/10 10
73 Kenya In-force 5 10 10
74 Kosovo In-force 0/5 0/5 0
75 Kyrgyzstan In-force 0 0 5
76 Latvia In-force 0/5 0/2.5 5
77 Lebanon In-force 0 0 5
78 Liberia Signed but not In-force Pending Pending Pending
79 Libya Signed but not In-force Pending Pending Pending
80 Liechtenstein In-force 0 0 0
81 Lithuania In-force 0/5 0 5
82 Luxembourg In-force 0/5/10 0 0
83 Mongolia Terminated/Expired - - -
84 Malawi Under Negotiation Pending Pending Pending
85 Malaysia In-force 0/10 0/5 10
86 Maldives In-force 0 0 0/7
87 Mali Signed but not In-force Pending Pending Pending
88 Malta In-force 0 0 0
89 Mauritania In-force 0 0 0
90 Mauritius In-force 0 0 0
91 Mexico In-force 0 0/4.9/10 10
92 Moldova In-force 5 6 6
93 Monaco Signed but not In-force Pending Pending Pending
94 Montenegro In-force 0/5/10 0/10 0/5/10
95 Morocco In-force 0/5/10 0/10 0/10
96 Mozambique In-force 0 0 0/5
97 Netherlands In-force 0/5/10 0 0
98 New Zealand In-force 15 0/10 10
99 Nepal Under Negotiation Pending Pending Pending
100 Niger In-force 0 0 10
101 Nigeria Signed but not In-force 7.5 7.5 7.5
102 North Macedonia In-force 0/5 0/5 0/5
103 Pakistan In-force 10/15 0/10 12
104 Palestine Signed but not In-force Pending Pending Pending
105 Panama In-force 5 0/5 5
106 Paraguay In-force 15 6/15 15
107 Peru Under Negotiation Pending Pending Pending
108 Philippines In-force 0/10/15 0/10 10
109 Poland In-force 0/5 0/5 5
110 Portugal In-force 5/15 0/10 5
111 Romania In-force 0/3 0/3 3
112 Rwanda Signed but not In-force 7.5 10 10
113 Saint Kitts and Nevis Signed but not In-force 0 0 0
114 San Marino Signed but not In-force 0 0 10
115 Senegal In-force 5 5 5
116 Serbia In-force 0/5/10 0/10 10
117 Seychelles In-force 0 0 5
118 Sierra Leone Signed but not In-force Pending Pending Pending
119 Slovakia In-force 0 0/10 0/10
120 Slovenia In-force 0/5 0/5 5
121 South Africa In-force 5/10 10 10
122 South Sudan Signed but not In-force Pending Pending Pending
123 Spain In-force 0/5/15 0 0
124 Sri Lanka In-force 0/10 0/10 10
125 St. Vincent & the Grenadines Signed but not In-force 0 0 0
126 Sudan In-force 0 0 0/5
127 Suriname Signed but not In-force Pending Pending Pending
128 Switzerland In-force 0/5/15 0 0
129 Syria In-force 0 0/10 18
130 Tajikistan In-force 0 0 10
131 Thailand In-force 10 0/10/15 15
132 The Co-operative Republic of Guyana Signed but not In-force Pending Pending Pending
133 Tunisia In-force 0 2.5/5/10 7.5
134 Turkey In-force 5/10/12 0/10 10
135 Turkmenistan In-force 8 8 10
136 Uganda Signed but not In-force Pending Pending Pending
137 Ukraine In-force 0/5 0/3 0/10
138 Uruguay In-force 05/07 0/10 0/5/10
139 Uzbekistan In-force 0/5/15 0/10 10
140 Venezuela In-force 0/5/10 0/10 10
141 Vietnam In-force 0/5/15 0/10 10
142 Yemen In-force 0 0 10
143 Zambia Signed but not In-force Pending Pending Pending
144 Zimbabwe In-force 5 0 9
Note:

Our entity provides assistance to organizations in managing their Corporate Tax (CT) implementation and post-implementation queries. We offer the following support:

  • The information provided above is accurate and up-to-date as of the date of publication. However, it is important to note that the status and rates may be subject to change or expiration after the publication date. Therefore, it is imperative that one refers to the original treaty or treaties in order to make an informed decision.
  • Some Tax Treaties includes a 'Most Favoured Nation' clause, mostly in Protocol. If the other country/jurisdiction ever concludes a more favourable treaty withholding tax rate or scope with an another GCC country/jurisdiction other than the United Arab Emirates, then the more favourable treaty withholding tax rate or scope will automatically apply to the UAE entered treaty/ies also. Note that the above-mentioned rates do not reflect the more favourable withholding tax rates but the rates mentioned in treaty between the UAE and the relevant country/jurisdiction. The more favourable withholding tax rates/scope shall be required to confirmed separately.
  • The UAE-Malaysia Tax treaty provides for a reduced rate of 10%, where dividend payments are made by UAE entity to a Malaysian entity. However, it provides for a lower rate of 0% where payments are made by Malaysian entity to a UAE entity.
  • 0% rate in case of Government/Government Institutions/Banks/Financial Institutions/Participation Exemption/Beneficial Ownership, as the case maybe, in case of Dividends & Interest.

    • The withholding tax rates may also be subject to the conditions like beneficial ownership, participation and others.