United Arab Emirates

Corporate - Withholding taxes

Last reviewed - 04 February 2020

There are currently no withholding taxes (WHTs) applicable in the United Arab Emirates.

Tax treaty network

UAE national or resident individuals and UAE resident companies have access to an extensive and growing double tax treaty (DTT) network. These DTTs may not be immediately relevant for obtaining relief from UAE taxation (as the United Arab Emirates does not levy WHT or other forms of non-resident taxation); however, they may continue to allow for relief from taxation in DTT partner countries. For completeness, the DTTs currently in force are listed below. A number of other DTTs are at various stages of negotiation and ratification.

Recipient WHT (%)
Dividends Interest Royalties
Albania 0/5/10 0 5
Algeria 0 0 10
Andorra 0 0 0
Argentina 10/15 12 10
Armenia 0/3 0 5
Austria 0 0 0
Azerbaijan 5/10 0/7 5/10
Bangladesh 5/10 10 10
Barbados 0 0 0
Belarus 5/10 0/5 5/10
Belgium 0/5/10 0/5 0/5
Bosnia and Herzegovina 0/5/10 0 0/5
Brunei 0 0 5
Bulgaria 0/5 0/2 0/5
Canada 5/10/15 0/10 0/10
China 0/7 0/7 10
Comoro Islands 0 0 0
Croatia 5 5 5
Cyprus 0 0 0
Czech Republic 0/5 (1) 0 (1) 10 (1)
Egypt 0 0/10 10
Estonia 0 0 0
Fiji 0 0 10
Finland 0 0 0
France 0 0 0
Georgia 0 0 0
Germany 5/10/15 0 10
Greece 0/5 0/5 10
Guinea 0 0 0
Hong Kong 0/5 0/5 5
Hungary 0 0 0
India 10 0/5/12.5 10
Indonesia 10 (1) 0/5 5
Ireland 0 0 0
Italy 5/15 0 10
Japan 5/10 0/10 10
Jersey 0 0 0
Jordan 7 0/7 10
Kazakhstan 0/5 0/10 10
Kenya 5 10 10
Korea, Republic of 5/10 0/10 0
Kosovo 0/5 0/5 0
Kyrgyzstan 0 0 5
Latvia 0/5 0/2.5 5
Lebanon 0 0 5
Liechtenstein 0 0 0
Lithuania 0/5 0 5
Luxembourg 0/5/10 0 0
Macedonia 0/5 0/5 0/5
Malaysia 0/10 (2) 0/5 10
Maldives 0 0 0
Malta 0 0 0
Mauritius 0 0 0
Mexico 0 0/4.9/10 10 (1)
Moldova 5 6 6
Montenegro 0/5/10 0/10 0/5/10
Morocco 0/5/10 0/10 0/10
Mozambique 0 0 0/5
Netherlands 0/5/10 0 0
New Zealand 15 0/10 10
Pakistan 10/15 0/10 12
Panama 5 0/5 5
Philippines 0/10/15 0/10 10
Poland 0/5 0/5 5
Portugal 5/15 0/10 5
Romania 0/3 0/3 3
Russia (3) 0 0 N/A
Saudi Arabia 5 0 10
Senegal 5 5 5
Serbia 0/5/10 0/10 10
Seychelles 0 0 5
Singapore 0 (1) 0 (1) 0/5 (1)
Slovakia 0 0/10 0/10
Slovenia 0/5 0/5 5
South Africa 5/10 10 10
Spain 0/5/15 0 0
Sri Lanka 0/10 0/10 10
Sudan 0 0 0/5
Switzerland 0/5/15 0 0
Syria 0 0/10 18
Tajikistan 0 0 10
Thailand 5/10 (1) 0/10/15 (1) 15
Tunisia 0 2.5/5/10 7.5
Turkey 5/10/12 0/10 10
Turkmenistan 0 0 10
Ukraine 0/5 (1) 0/3 (1) 0/10 (1)
United Kingdom 0/15 0/20 0
Uruguay 5/7 (1) 0/10 0/5/10
Uzbekistan 0/5/15 0/10 10
Venezuela 0/5/10 0/10 10
Vietnam 0/5/15 0/10 10
Yemen 0 0 10

Notes

  1. This DTT includes a ‘favoured nation’ clause. If this jurisdiction ever concludes a more favourable treaty WHT rate with a country other than the United Arab Emirates, then the more favourable treaty WHT rate will automatically apply to the UAE treaty as well. Note that the above-mentioned rates do not reflect the more favourable DTT rates but only the rates presented in the DTT between the United Arab Emirates and the relevant jurisdiction. The more favourable rates will need to be confirmed separately.
  2. The UAE-Malaysia DTT provides for a reduced rate of 10% where dividend payments are made from a UAE entity to a Malaysian entity. The DTT, however, provides for a lower rate of 0% where payments are made from a Malaysian entity to a UAE entity.
  3. Government institutions only.