As there is currently no personal income tax in the United Arab Emirates, claiming relief for foreign taxes paid is not applicable.
UAE national or resident individuals and UAE resident companies have access to an extensive and growing DTT network. These DTTs may not be immediately relevant for obtaining relief from UAE taxation (as the United Arab Emirates does not levy withholding tax (WHT) or other forms of non-resident taxation); however, they may allow for relief from taxation in DTT partner countries. The DTTs currently in force are listed below. A number of other DTTs are at various stages of negotiation and ratification.
Last Reviewed - 10 December 2018