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United Arab Emirates Tax Treaties
21 active treaty partners
United Arab Emirates maintains 21 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 0% to 15% (median 10%), with qualified rates for direct investment ranging from 0% to 10%. Interest is fully exempt (0%) in 16 of 21 treaties, with rates up to 12.5% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate9%
Individual Range0-0%
Capital Gains0%
CurrencyAED
Key Facts
Treaty Model BasisOECD
Treaty Network115 treaties
Fiscal YearJan 1 - Dec 31
CurrencyAED
Rate Distribution
General Dividends at 5% or below4 of 21 treaties
Qualified Dividends at 5% or below16 of 21 treaties
Interest at 0%16 of 21 treaties
Official Sources
Tax AuthorityFederal Tax Authority (FTA)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 0% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇳China | 7% / 7% | 0% | 0% | In force |
| 🇪🇬Egypt | 10% / 5% | 0% | 0% | In force |
| 🇫🇷France | 15% / 0% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 0% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 5% / 5% | 0% | 0% | In force |
| 🇮🇳India | 10% / 10% | 12.5% | 0% | In force |
| 🇯🇵Japan | 10% / 5% | 10% | 0% | In force |
| 🇲🇾Malaysia | 10% / 5% | 0% | 0% | In force |
| 🇳🇱Netherlands | 10% / 5% | 0% | 0% | In force |
| 🇵🇰Pakistan | 15% / 10% | 0% | 0% | In force |
| 🇸🇦Saudi Arabia | 5% / 5% | 0% | 0% | In force |
| 🇸🇬Singapore | 5% / 5% | 0% | 0% | In force |
| 🇿🇦South Africa | 10% / 5% | 0% | 0% | In force |
| 🇰🇷South Korea | 10% / 5% | 0% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 0% | 0% | In force |
| 🇹ðŸ‡Thailand | 10% / 10% | 10% | 0% | In force |
| 🇹🇷Turkey | 12% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇺🇸United States | 0% / 0% | 0% | 0% | In force |