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

Government institutions only.