Double tax treaties
The UAE has one of the largest double tax treaty networks in the world, with agreements covering more than 140 jurisdictions.
What treaties do
- Reduce or remove withholding tax on dividends, interest and royalties paid to UAE residents
- Decide which country may tax particular income
- Resolve dual residence through tie-breaker rules
- Provide dispute resolution between tax authorities
Treaty status for our main markets
| Country | Comprehensive income tax treaty with UAE |
|---|---|
| United Kingdom | Yes |
| Switzerland | Yes |
| Russia | Yes |
| Finland | Yes |
| United States | No |
Accessing treaty benefits
You usually need a Tax residency certificate and, for companies, genuine management and substance in the UAE. Anti-abuse rules can deny benefits to structures with no commercial purpose.
Common questions
Does a treaty mean I pay no tax at home?
Not necessarily. Treaties allocate taxing rights; your home country may still tax some income. Take advice on your specific treaty.
Official sources
We check our guidance against these official sources. Always confirm current fees and rules before acting.