United Arab Emirates Tax Treaty Status and Rates
| Jurisdiction | Status | Dividends (1) | Interest (1) | Royalties (1) | Notes |
| Default | 0% | 0% | 0% | ||
| Algeria | Effective January 1, 2005 | 0% | 0% | 0% | |
| Armenia | Effective January 1, 2004 | 0% | 0% | 0% | |
| Austria | Effective January 1, 2005 | 0% | 0% | 0% | |
| Azerbaijan | Signed November 20, 2006 | 0% | 0% | 0% | Not yet in force. |
| Bangladesh | Signed January 17, 2011 | 0% | 0% | 0% | Not yet in force. |
| Belarus | Effective January 1, 2002 | 0% | 0% | 0% | |
| Belgium | Effective January 1, 1995 | 0% | 0% | 0% | |
| Benin | Signed March 11, 2013 | 0% | 0% | 0% | Not yet in force. |
| Bosnia and Herzegovina | Signed September 18, 2006 | 0% | 0% | 0% | Not yet in force. |
| Bulgaria | Effective January 1, 2010 | 0% | 0% | 0% | |
| Canada | Effective January 1, 2004 | 0% | 0% | 0% | |
| China | Effective January 1, 1995 | 0% | 0% | 0% | |
| Cyprus | Signed February 27, 2011 | 0% | 0% | 0% | Not yet in force. |
| Czech Republic | Effective January 1, 1998 | 0% | 0% | 0% | |
| Egypt | Effective January 1, 1996 | 0% | 0% | 0% | |
| Estonia | Effective January 1, 2011 | 0% | 0% | 0% | |
| Fiji | Signed September 4, 2012 | 0% | 0% | 0% | Not yet in force. |
| Finland | Effective January 1, 1997 | 0% | 0% | 0% | |
| France | Effective July 1, 1990 | 0% | 0% | 0% | |
| Georgia | Effective January 1, 2012 | 0% | 0% | 0% | |
| Germany | Effective January 1, 2009 | 0% | 0% | 0% | |
| Greece | Signed January 18, 2010 | 0% | 0% | 0% | Not yet in force. |
| Guinea | Signed November 13, 2011 | 0% | 0% | 0% | Not yet in force. |
| Hong Kong | Signed July 20, 2010 | 0% | 0% | 0% | Not yet in force. |
| Hungary | Signed April 30, 2013 | 0% | 0% | 0% | Not yet in force. |
| India | Effective January 1, 1994 | 0% | 0% | 0% | |
| Indonesia | Effective January 1, 1997 | 0% | 0% | 0% | |
| Ireland | Effective January 1, 2011 | 0% | 0% | 0% | |
| Italy | Effective January 1, 1993 | 0% | 0% | 0% | |
| Japan | Signed May 2, 2013 | 0% | 0% | 0% | Not yet in force. |
| Jordan | Signed June 13, 2005 | 0% | 0% | 0% | Not yet in force. |
| Kazakhstan | Signed December 22, 2008 | 0% | 0% | 0% | Not yet in force. |
| Kenya | Signed July 5, 2011 | 0% | 0% | 0% | Not yet in force. |
| Korea (Republic of) | Effective January 1, 2003 | 0% | 0% | 0% | |
| Latvia | Signed March 11, 2012 | 0% | 0% | 0% | Not yet in force. |
| Lebanon | Effective May 21, 1999 | 0% | 0% | 0% | |
| Libya | Signed April 1, 2013 | 0% | 0% | 0% | Not yet in force. |
| Luxembourg | Effective January 1, 2010 | 0% | 0% | 0% | |
| Malaysia | Effective January 1, 2000 | 0% | 0% | 0% | |
| Malta | Effective January 1, 2008 | 0% | 0% | 0% | |
| Mauritius | Effective January 1, 2008 | 0% | 0% | 0% | |
| Mexico | Signed November 20, 2012 | 0% | 0% | 0% | Not yet in force. |
| Mongolia | Effective January 1, 2001 | 0% | 0% | 0% | |
| Montenegro | Signed March 26, 2012 | 0% | 0% | 0% | Not yet in force. |
| Morocco | Effective January 1, 2001 | 0% | 0% | 0% | |
| Mozambique | Effective April 15, 2004 | 0% | 0% | 0% | |
| Netherlands | Effective January 1, 2011 | 0% | 0% | 0% | |
| New Zealand | Effective September 1, 2004 | 0% | 0% | 0% | |
| Pakistan | Effective January 1, 1995 | 0% | 0% | 0% | |
| Palestine | Signed September 24, 2012 | 0% | 0% | 0% | Not yet in force. |
| Panama | Signed October 13, 2012 | 0% | 0% | 0% | Not yet in force. |
| Philippines | Effective January 1, 2009 | 0% | 0% | 0% | |
| Poland | Effective January 1, 1995 | 0% | 0% | 0% | |
| Portugal | Effective June 21, 2012 | 0% | 0% | 0% | |
| Romania | Effective January 1, 1997 | 0% | 0% | 0% | |
| Russia | Signed December 7, 2011 | 0% | 0% | 0% | Not yet in force. |
| Serbia | Signed January 13, 2013 | 0% | 0% | 0% | Not yet in force. |
| Seychelles | Effective January 1, 2008 | 0% | 0% | 0% | |
| Singapore | Effective January 1, 1992 | 0% | 0% | 0% | |
| Spain | Effective April 2, 2007 | 0% | 0% | 0% | |
| Sri Lanka | Signed September 24, 2004 | 0% | 0% | 0% | Not yet in force. |
| Sudan | Signed March 18, 2001 | 0% | 0% | 0% | Not yet in force. |
| Switzerland | Effective January 1, 2012 | 0% | 0% | 0% | |
| Syria | Signed January 26, 2000 | 0% | 0% | 0% | Not yet in force. |
| Tajikistan | Effective January 1, 2001 | 0% | 0% | 0% | |
| Thailand | Effective February 1, 2001 | 0% | 0% | 0% | |
| Tunisia | Effective August 26, 1997 | 0% | 0% | 0% | |
| Turkey | Effective January 1, 1995 | 0% | 0% | 0% | |
| Turkmenistan | Effective January 1, 1999 | 0% | 0% | 0% | |
| Ukraine | Effective January 1, 2005 | 0% | 0% | 0% | |
| Uzbekistan | Signed October 26, 2007 | 0% | 0% | 0% | Not yet in force. |
| Venezuela | Effective January 1, 2012 | 0% | 0% | 0% | |
| Vietnam | Signed February 16, 2009 | 0% | 0% | 0% | Not yet in force. |
| Yemen | Signed February 13, 2001 | 0% | 0% | 0% | Not yet in force. |
Notes
1. The United Arab Emirates does not impose a withholding tax on the payment of dividends, interest or royalties. The effective rate is therefore 0%.
Latest United Arab Emirates Treaty Updates
Treaty Update: Russia - United Arab Emirates
12/6/2013
Russia on June 9, 2013, ratified the DTA signed with the United Arab Emirates on December 7, 2011.
Treaty Update: Peru - United Arab Emirates
30/5/2013
Peru and the United Arab Emirates have commenced negotiations towards a DTA, it was announced on May 27, 2013.
Treaty Update: United Arab Emirates - Albania
17/5/2013
The United Arab Emirates and Albania discussed amendments to their existing DTA at a three-day meeting concluding on May 13, 2013.
Treaty Update: Japan - United Arab Emirates
7/5/2013
Japan's Prime Minister, Shinzo Abe, signed a DTA with the United Arab Emirates during a two-day visit concluding on May 2, 2013.
Treaty Update: Hungary - United Arab Emirates
2/5/2013
Hungary and the United Arab Emirates signed a DTA on April 30, 2013.
Treaty Update: United Arab Emirates - Various
29/4/2013
The President of the United Arab Emirates, Khalifa bin Zayed Al Nahyan has ratified the pending Protocol between the UAE and India, signed on April 16, 2012, and the DTA signed with Montenegro on March 26, 2012.
Treaty Update: United Arab Emirates - Various
3/4/2013
According to preliminary media reports, the United Arab Emirates' Cabinet approved DTAs with Palestine, Fiji and Serbia at its meeting on March 24, 2013.
Treaty Update: Serbia - United Arab Emirates
20/3/2013
Serbia's parliament on March 15, 2013, ratified the DTA with the United Arab Emirates.
Treaty Update: United Arab Emirates - Benin
13/3/2013
The United Arab Emirates' Ministry of Finance on March 12, 2013, confirmed the signing of a DTA between the nation and Benin.
Treaty Update: United Arab Emirates - Hungary
11/2/2013
The United Arab Emirates Cabinet on February 4, 2013, approved a law that would ratify the DTA the nation signed with Hungary.
Treaty Update: United Arab Emirates - Various
18/1/2013
The United Arab Emirates Cabinet on January 14, 2013, approved new DTAs between the UAE and Fiji, Mexico, Iraq, Lithuania, Benin, Japan, Libya, Ecuador and Panama.
Treaty Update: Serbia - United Arab Emirates
15/1/2013
Serbia and the United Arab Emirates signed a DTA on January 13, 2013, the government of the UAE has announced.
Treaty Update: Mexico - United Arab Emirates
22/11/2012
The government of the United Arab Emirates (UAE) has announced that the UAE and Mexico signed a DTA on November 20, 2012.
Treaty Update: Switzerland - United Arab Emirates
9/11/2012
The Swiss government on November 8, 2012, confirmed that the DTA signed with the United Arab Emirates entered into force on October 21, 2012. Withholding tax provisions in respect of dividends, interest and royalties are effective retrospectively from January 1, 2012, while the agreement's other provisions become effective from January 1, 2013.
Treaty Update: Japan - United Arab Emirates
19/10/2012
The United Arab Emirates Ministry of Foreign Trade on October 18, 2012, confirmed the signing of a DTA between the UAE and Japan.
Treaty Update: Panama - United Arab Emirates
17/10/2012
Panama and the United Arab Emirates signed a DTA on October 14, 2012.
Treaty Update: United Arab Emirates - India
1/10/2012
According to preliminary media reports, the United Arab Emirates Cabinet on September 23, 2012, approved a Protocol to revise the nation's 1993 DTA with India.
Treaty Update: United Arab Emirates - Palestine
27/9/2012
The United Arab Emirates and Palestine signed a DTA on September 24, 2012.
Treaty Update: United Arab Emirates - Montenegro
17/8/2012
The United Arab Emirates (UAE) Cabinet on August 11, 2012, ratified the DTA signed between the UAE and Montenegro on March 26, 2012.
Treaty Update: Fiji - United Arab Emirates
31/7/2012
Fiji and the United Arab Emirates initialled a DTA at the conclusion of negotiations, held during the week ending July 29, 2012. The agreement is expected to be signed on September 2, 2012.
Treaty Update: Fiji - United Arab Emirates
23/7/2012
Fiji and the United Arab Emirates are to hold the first round of negotiations towards a DTA in the week concluding July 30, 2012.
Treaty Update: Lithuania - United Arab Emirates
14/5/2012
According to preliminary media reports, on May 8, 2012, Lithuania and the United Arab Emirates agreed to finalize and sign a DTA.
Treaty Update: United Arab Emirates - India
18/4/2012
According to the Indian government, India and the United Arab Emirates signed a DTA on April 16, 2012.
Treaty Update: Estonia - United Arab Emirates
17/4/2012
According to preliminary media reports, the DTA signed between Estonia and the United Arab Emirates on April 20, 2011, entered into force on March 29, 2012.
Treaty Update: United Arab Emirates - Montenegro
30/3/2012
The government of the United Arab Emirates (UAE) has announced that a DTA between the UAE and Montenegro was signed on March 26, 2012.
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