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United Arab Emirates Tax Treaty Status and Rates

Jurisdiction Status Dividends Interest Royalties Notes
           
Defaults 0% 0% 0%
           
Albania Signed March 13, 2014 0% 0% 0% Not yet in force.
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.
Brunei Signed May 21, 2013 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 Effective January 1, 2010 0% 0% 0%
Kenya Signed July 5, 2011 0% 0% 0% Not yet in force.
Korea, South Effective January 1, 2003 0% 0% 0%
Latvia Effective January 1, 2014 0% 0% 0%
Lebanon Effective May 21, 1999 0% 0% 0%
Libya Signed April 1, 2013 0% 0% 0% Not yet in force.
Lithuania Signed June 30, 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%
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%
Panama Effective January 1, 2014 0% 0% 0%
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%
Montenegro Signed March 26, 2012 0% 0% 0% Not yet in force.
Seychelles Effective January 1, 2008 0% 0% 0%
Singapore Effective January 1, 1992 0% 0% 0%
Slovenia Signed October 12, 2013 0% 0% 0% Not yet in force.
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.
Serbia Effective August 1, 2013 0% 0% 0%
Palestine Signed September 24, 2012 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%.

2. PLEASE NOTE: This table was last updated February 2015

 

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Latest United Arab Emirates Treaty Updates

United Arab Emirates - Various
11/1/2018

The United Arab Emirates Cabinet on January 7, 2018, approved two double tax agreements concluded with Moldova and Croatia.



Liechtenstein - United Arab Emirates
4/12/2017

According to an update from the Liechtenstein Government, the new DTA with the United Arab Emirates will become effective from January 1, 2018.



Croatia - United Arab Emirates
9/8/2017

Croatia and the United Arab Emirates signed a DTA on July 13, 2017.



United Arab Emirates - Cameroon
9/8/2017

The United Arab Emirates and Cameroon signed a DTA on July 16, 2017.



United Arab Emirates - Burundi
23/2/2017

The UAE and Burundi signed a DTA on February 16, 2017.



Saint Kitts and Nevis - United Arab Emirates
5/12/2016

Saint Kitts and Nevis and the United Arab Emirates signed a DTA on November 24.



Argentina - United Arab Emirates
10/11/2016

Argentina and the United Arab Emirates signed a DTA on November 3.



United Arab Emirates - Equatorial Guinea
1/11/2016

The UAE and Equatorial Guinea signed a DTA on October 19, 2016.



Kosovo - United Arab Emirates
25/5/2016

Kosovo and the United Arab Emirates have signed a DTA, Kosovo's Foreign Affairs Ministry confirmed on May 20, 2016.



United Arab Emirates - Mozambique
23/5/2016

Representatives from the United Arab Emirates and Mozambique have agreed to speed up negotiations towards a double tax agreement, during a Dubai Chamber trade mission to Mozambique on May 8.



United Arab Emirates - United Kingdom
25/4/2016

The United Arab Emirates and the United Kingdom signed a DTA on April 12, 2016.



United Arab Emirates - Jordan
19/4/2016

The United Arab Emirates and Jordan signed a DTA on April 11, 2016.



United Arab Emirates - Singapore
22/3/2016

The Second Protocol to the UAE-Singapore DTA entered into force on March 16, 2016.



United Arab Emirates - Argentina
10/2/2016

The UAE's Ministry of Foreign Affairs on February 6, 2016, announced the signing of a TIEA with Argentina.



United Arab Emirates - Hong Kong
19/1/2016

The Hong Kong Government announced that the DTA with the United Arab Emirates entered into force on December 18, 2015.



Slovakia - United Arab Emirates
30/12/2015

Slovakia and the United Arab Emirates signed a DTA on December 22, 2015.



United Arab Emirates - Norway
19/11/2015

The United Arab Emirates and Norway have signed a DTA, the Government announced on November 4, 2015.



United Arab Emirates - Sweden
13/11/2015

The United Arab Emirates and Sweden signed a TIEA on November 6, 2015.



United Arab Emirates - Denmark
12/11/2015

The United Arab Emirates and Denmark signed a TIEA on November 5, 2015.



United Arab Emirates - Cuba
30/10/2015

The United Arab Emirates and Cuba are engaged in DTA negotiations, it was confirmed on October 25, 2015.



United Arab Emirates - Senegal
28/10/2015

According to preliminary media reports, the United Arab Emirates signed a DTA with Senegal on October 24, 2015.



United Arab Emirates - Macedonia
28/10/2015

The United Arab Emirates and Macedonia signed a DTA on October 26, 2015.



United Arab Emirates - Denmark
14/10/2015

According to preliminary media reports, the United Arab Emirates and Denmark have agreed to begin DTA negotiations.



United Arab Emirates - Uruguay
14/8/2015

According to preliminary media reports, the United Arab Emirates on July 23, 2015, completed its ratification procedures in respect of the DTA signed with Uruguay.



United Arab Emirates - Uruguay
30/7/2015

According to preliminary media reports, the United Arab Emirates has ratified the DTA signed with Uruguay.





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