United Arab Emirates

Individual - Foreign tax relief and tax treaties

Last reviewed - 28 July 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 Hong Kong Panama
Algeria Hungary Philippines
Andorra India Poland
Angola Indonesia Portugal
Argentina Ireland Romania
Armenia Italy Russia (4)
Austria Japan Saudi Arabia
Azerbaijan Jersey Senegal
Bangladesh Jordan Serbia
Barbados Kazakhstan Seychelles
Belarus Kenya Singapore
Belgium Korea, Republic of Slovakia
Bosnia and Herzegovina Kosovo Slovenia
Brazil (1) Kyrgyzstan South Africa
Brunei Latvia Spain
Bulgaria Lebanon Sri Lanka
Canada Liechtenstein Sudan
China, People’s Republic of Lithuania Switzerland
Comoro Islands Luxembourg Syria
Costa Rica (1) Malaysia Tajikistan
Croatia Maldives Thailand
Cyprus Malta Tunisia
Czech Republic Mauritius Turkey
Egypt (2) Mexico Turkmenistan
Estonia Moldova Ukraine
Fiji Montenegro United Kingdom
Finland Morocco Uruguay
France Mozambique Uzbekistan
Georgia Netherlands Venezuela
Germany (3) New Zealand Vietnam
Greece North Macedonia Yemen
Guinea Pakistan

Notes

  1. This DTT will be effective from 1 January 2022.
  2. A new DTT between the UAE and Egypt was signed in November 2019, and has been ratified by both the UAE and Egypt. The updated DTT will enter into force after the ratification instruments have been exchanged. The WHT rates shown in the table relate to the new DTT.
  3. The UAE-Germany DTT will be terminated effective from 31 December 2021.
  4. Government institutions only.