United Arab Emirates

Individual - Foreign tax relief and tax treaties

Last reviewed - 09 February 2021

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 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 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 Hungary Panama
Algeria India Philippines
Andorra Indonesia Poland
Angola 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, People’s Republic of Lithuania Sudan
Comoro Islands Luxembourg Switzerland
Croatia Malaysia Syria
Cyprus Maldives Tajikistan
Czech Republic Malta Thailand
Egypt Mauritius Tunisia
Estonia Mexico Turkey
Fiji Moldova Turkmenistan
Finland Montenegro Ukraine
France Morocco United Kingdom
Georgia Mozambique Uruguay
Germany Netherlands Uzbekistan
Greece New Zealand Venezuela
Guinea North Macedonia Vietnam
Hong Kong Pakistan Yemen

Notes

  1. Government institutions only.