United Arab Emirates

Individual - Foreign tax relief and tax treaties

Last reviewed - 04 March 2022

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 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

Notes

  1. Government institutions only.