United Arab Emirates

Individual - Foreign tax relief and tax treaties

Last reviewed - 04 September 2023

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. The DDT could 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	Guinea	Pakistan
Algeria	Hong Kong	Panama
Andorra	Hungary	Paraguay
Angola	India	Philippines
Argentina	Indonesia	Poland
Armenia	Ireland	Portugal
Austria	Israel	Romania
Azerbaijan	Italy	Russia (1)
Bangladesh	Japan	Saudi Arabia
Barbados	Jersey	Senegal
Belarus	Jordan	Serbia
Belgium	Kazakhstan	Seychelles
Belize	Kenya	Singapore
Bermuda	Korea, Republic of	Slovakia
Bosnia and Herzegovina	Kosovo	Slovenia
Botswana	Kyrgyzstan	South Africa
Brazil	Latvia	Spain
Brunei	Lebanon	Sri Lanka
Bulgaria	Liechtenstein	St. Vincent & the Grenadines
Cameroon	Lithuania	Sudan
Canada	Luxembourg	Switzerland
China, People’s Republic of	Malaysia	Syria
Comoro Islands	Maldives	Tajikistan
Costa Rica	Malta	Thailand
Croatia	Mauritania	Tunisia
Cyprus	Mauritius	Turkey
Czech Republic	Mexico	Turkmenistan
Egypt	Moldova	Ukraine
Estonia	Montenegro	United Kingdom
Ethiopia	Morocco	Uruguay
Fiji	Mozambique	Uzbekistan
Finland	Netherlands	Venezuela
France	New Zealand	Vietnam
Georgia	Niger	Yemen
Greece	North Macedonia	Zimbabwe