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 | Download |
| 2 | United Kingdom | In-force | 0/15 | 0 | 0 | Download |
| 3 | People’s Republic of China | In-force | 0/7 | 0/7 | 10 | Not Available |
| 4 | Russia | In-force | 0 | 0 | – | Not Available |
| 5 | Singapore | In-force | 0 | 0 | 0/5 | Download |
| 6 | Kingdom of Saudi Arabia | In-force | 5 | 0 | 10 | Download |
| 7 | Republic of Korea | In-force | 5/10 | 0/10 | 0 | Download |
| 8 | Albania | In-force | 0/5/10 | 0 | 5 | Not Available |
| 9 | Algeria | In-force | 0 | 0 | 10 | Not Available |
| 10 | Andorra | In-force | 0 | 0 | 0 | Not Available |
| 11 | Angola | In-force | 8 | 8 | 8 | Not Available |
| 12 | Antigua and Barbuda | In-force | 0 | 0 | 0 | Not Available |
| 13 | Argentina | In-force | 10/15 | 12 | 10 | Not Available |
| 14 | Armenia | In-force | 0/3 | 0 | 5 | Not Available |
| 15 | Australia | Under Negotiation | Pending | Pending | Pending | Not Available |
| 16 | Austria | In-force | 0/10 | 0 | 0 | Download |
| 17 | Azerbaijan | In-force | 5/10 | 0/7 | 5/10 | Not Available |
| 18 | Bangladesh | In-force | 5/10 | 10 | 10 | Not Available |
| 19 | Barbados | In-force | 0 | 0 | 0 | Not Available |
| 20 | Belarus | In-force | 5/10 | 0/5 | 5/10 | Not Available |
| 21 | Belgium | In-force | 0/5/10 | 0/5 | 0/5 | Not Available |
| 22 | Belize | In-force | 0 | 0 | 0 | Not Available |
| 23 | Benin | Signed but not In-force | 0 | 0 | 0 | Not Available |
| 24 | Bermuda | In-force | 0 | 0 | 0 | Not Available |
| 25 | Bosnia and Herzegovina | In-force | 0/5/10 | 0 | 0/5 | Not Available |
| 26 | Botswana | In-force | 5/7.5 | 7.5 | 7.5 | Download |
| 27 | Brazil | In-force | 5/15 | 0/10/15 | 15 | Download |
| 28 | Brunei | In-force | 0 | 0 | 5 | Download |
| 29 | Bulgaria | In-force | 0/5 | 0/2 | 0/5 | Not Available |
| 30 | Burkina Faso | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 31 | Burundi | Signed but not In-force | 0 | 0 | 0 | Not Available |
| 32 | Cameroon | In-force | 0/10 | 0/7 | 10 | Not Available |
| 33 | Canada | In-force | 5/10/15 | 0/10 | 0/10 | Not Available |
| 34 | Chad | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 35 | Chile | In-force | 0/5/10 | 4/10 | 2/10 | Not Available |
| 36 | Colombia | Signed but not In-force | 0/5/15 | 10 | 10 | Not Available |
| 37 | Commonwealth of Dominica | Signed but not In-force | Pending | Pending | Pending | Download |
| 38 | Comoro Islands | In-force | 0 | 0 | 0 | Not Available |
| 39 | Costa Rica | In-force | 0/5/15 | 0/5/10 | 12 | Not Available |
| 40 | COTE D’IVOIRE | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 41 | Croatia | In-force | 5 | 5 | 5 | Not Available |
| 42 | Cyprus | In-force | 0 | 0 | 0 | Not Available |
| 43 | Czech Republic | In-force | 0/5 | 0 | 10 | Download |
| 44 | Democratic Republic of the Congo | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 45 | Ecuador | In-force | 10 | 10 | 10/15 | Not Available |
| 46 | Egypt | In-force | 5/10 | 0/10 | 10 | Download |
| 47 | Equatorial Guinea | Signed but not In-force | 0 | 0 | 0 | Download |
| 48 | Estonia | In-force | 0 | 0 | 0 | Not Available |
| 49 | Ethiopia | In-force | 5 | 5 | 0/5 | Download |
| 50 | Fiji | In-force | 0 | 0 | 10 | Download |
| 51 | Finland | In-force | 0 | 0 | 0 | Download |
| 52 | France | In-force | 0 | 0 | 0 | Not Available |
| 53 | Gabon | Signed but not In-force | 10 | 7 | 10 | Not Available |
| 54 | Gambia | Signed but not In-force | 0 | 0 | 0 | Not Available |
| 55 | Georgia | In-force | 0 | 0 | 0 | Download |
| 56 | Germany | Terminated/Expired | Pending | Pending | Pending | Not Available |
| 57 | Ghana | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 58 | Greece | In-force | 0/5 | 5 | 10 | Not Available |
| 59 | Guernsey | Under Negotiation | Pending | Pending | Pending | Not Available |
| 60 | Guinea | In-force | 0 | 0 | 0 | Not Available |
| 61 | Guinea- Bissau | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 62 | Hong Kong | In-force | 0/5 | 0/5 | 5 | Not Available |
| 63 | Hungary | In-force | 0 | 0 | 0 | Not Available |
| 64 | Indonesia | In-force | 0/10 | 0/5 | 5 | Download |
| 65 | Iraq | Signed but not In-force | – | 5 | 10 | Not Available |
| 66 | Ireland | In-force | 0 | 0 | 0 | Download |
| 67 | Israel | In-force | 0/5/15 | 0/5/10 | 12 | Download |
| 68 | Italy | In-force | 5/15 | 0 | 10 | Download |
| 69 | Japan | In-force | 5/10 | 0/10 | 10 | Download |
| 70 | Jersey | In-force | 0 | 0 | 0 | Download |
| 71 | Jordan | In-force | 7 | 0/7 | 10 | Not Available |
| 72 | Kazakhstan | In-force | 0/5 | 0/10 | 10 | Not Available |
| 73 | Kenya | In-force | 5 | 10 | 10 | Download |
| 74 | Kosovo | In-force | 0/5 | 0/5 | 0 | Not Available |
| 75 | Kyrgyzstan | In-force | 0 | 0 | 5 | Download |
| 76 | Latvia | In-force | 0/5 | 0/2.5 | 5 | Not Available |
| 77 | Lebanon | In-force | 0 | 0 | 5 | Not Available |
| 78 | Liberia | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 79 | Libya | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 80 | Liechtenstein | In-force | 0 | 0 | 0 | Not Available |
| 81 | Lithuania | In-force | 0/5 | 0 | 5 | Not Available |
| 82 | Luxembourg | In-force | 0/5/10 | 0 | 0 | Download |
| 83 | Mongolia | Terminated/Expired | – | – | – | Download |
| 84 | Malawi | Under Negotiation | Pending | Pending | Pending | Not Available |
| 85 | Malaysia | In-force | 0/10 | 0/5 | 10 | Download |
| 86 | Maldives | In-force | 0 | 0 | 0/7 | Download |
| 87 | Mali | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 88 | Malta | In-force | 0 | 0 | 0 | Download |
| 89 | Mauritania | In-force | 0 | 0 | 0 | Not Available |
| 90 | Mauritius | In-force | 0 | 0 | 0 | Not Available |
| 91 | Mexico | In-force | 0 | 0/4.9/10 | 10 | Not Available |
| 92 | Moldova | In-force | 5 | 6 | 6 | Download |
| 93 | Monaco | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 94 | Montenegro | In-force | 0/5/10 | 0/10 | 0/5/10 | Not Available |
| 95 | Morocco | In-force | 0/5/10 | 0/10 | 0/10 | Not Available |
| 96 | Mozambique | In-force | 0 | 0 | 0/5 | Not Available |
| 97 | Netherlands | In-force | 0/5/10 | 0 | 0 | Download |
| 98 | New Zealand | In-force | 15 | 0/10 | 10 | Download |
| 99 | Nepal | Under Negotiation | Pending | Pending | Pending | Not Available |
| 100 | Niger | In-force | 0 | 0 | 10 | Not Available |
| 101 | Nigeria | Signed but not In-force | 7.5 | 7.5 | 7.5 | Not Available |
| 102 | North Macedonia | In-force | 0/5 | 0/5 | 0/5 | Not Available |
| 103 | Pakistan | In-force | 10/15 | 0/10 | 12 | Download |
| 104 | Palestine | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 105 | Panama | In-force | 5 | 0/5 | 5 | Download |
| 106 | Paraguay | In-force | 15 | 6/15 | 15 | Not Available |
| 107 | Peru | Under Negotiation | Pending | Pending | Pending | Not Available |
| 108 | Philippines | In-force | 0/10/15 | 0/10 | 10 | Not Available |
| 109 | Poland | In-force | 0/5 | 0/5 | 5 | Not Available |
| 110 | Portugal | In-force | 5/15 | 0/10 | 5 | Download |
| 111 | Romania | In-force | 0/3 | 0/3 | 3 | Download |
| 112 | Rwanda | Signed but not In-force | 7.5 | 10 | 10 | Not Available |
| 113 | Saint Kitts and Nevis | Signed but not In-force | 0 | 0 | 0 | Not Available |
| 114 | San Marino | Signed but not In-force | 0 | 0 | 10 | Not Available |
| 115 | Senegal | In-force | 5 | 5 | 5 | Not Available |
| 116 | Serbia | In-force | 0/5/10 | 0/10 | 10 | Download |
| 117 | Seychelles | In-force | 0 | 0 | 5 | Not Available |
| 118 | Sierra Leone | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 119 | Slovakia | In-force | 0 | 0/10 | 0/10 | Not Available |
| 120 | Slovenia | In-force | 0/5 | 0/5 | 5 | Not Available |
| 121 | South Africa | In-force | 5/10 | 10 | 10 | Download |
| 122 | South Sudan | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 123 | Spain | In-force | 0/5/15 | 0 | 0 | Not Available |
| 124 | Sri Lanka | In-force | 0/10 | 0/10 | 10 | Download |
| 125 | St. Vincent & the Grenadines | Signed but not In-force | 0 | 0 | 0 | Not Available |
| 126 | Sudan | In-force | 0 | 0 | 0/5 | Not Available |
| 127 | Suriname | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 128 | Switzerland | In-force | 0/5/15 | 0 | 0 | Not Available |
| 129 | Syria | In-force | 0 | 0/10 | 18 | Not Available |
| 130 | Tajikistan | In-force | 0 | 0 | 10 | Not Available |
| 131 | Thailand | In-force | 10 | 0/10/15 | 15 | Download |
| 132 | The Co-operative Republic of Guyana | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 133 | Tunisia | In-force | 0 | 2.5/5/10 | 7.5 | Not Available |
| 134 | Turkey | In-force | 5/10/12 | 0/10 | 10 | Download |
| 135 | Turkmenistan | In-force | 8 | 8 | 10 | Not Available |
| 136 | Uganda | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 137 | Ukraine | In-force | 0/5 | 0/3 | 0/10 | Download |
| 138 | Uruguay | In-force | 05/07 | 0/10 | 0/5/10 | Not Available |
| 139 | Uzbekistan | In-force | 0/5/15 | 0/10 | 10 | Not Available |
| 140 | Venezuela | In-force | 0/5/10 | 0/10 | 10 | Download |
| 141 | Vietnam | In-force | 0/5/15 | 0/10 | 10 | Download |
| 142 | Yemen | In-force | 0 | 0 | 10 | Not Available |
| 143 | Zambia | Signed but not In-force | Pending | Pending | Pending | Not Available |
| 144 | Zimbabwe | In-force | 5 | 0 | 9 | Not Available |
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.
