United Arab Emirates
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.
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.
|Belgium||Korea, Republic of||Slovakia|
|Bosnia and Herzegovina||Kosovo||Slovenia|
|Brazil (1)||Kyrgyzstan||South Africa|
|China, People’s Republic of||Lithuania||Switzerland|
|Costa Rica (1)||Malaysia||Tajikistan|
|Germany (3)||New Zealand||Vietnam|
- This DTT will be effective from 1 January 2022.
- A new DTT between the United Arab Emirates and Egypt was signed in November 2019 and has been ratified by both the United Arab Emirates 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.
- The UAE-Germany DTT will be terminated effective from 31 December 2021.
- Government institutions only.