United Arab Emirates

Individual - Foreign tax relief and tax treaties

Last reviewed - 04 February 2020

Foreign tax relief

As there is currently no personal income tax in the United Arab Emirates, claiming relief for foreign taxes paid is not applicable.

Tax treaties

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.

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

Notes

  1. Government institutions only.