List of published territories Albania$$$Algeria$$$Angola$$$Argentina$$$Armenia$$$Australia$$$Austria$$$Azerbaijan$$$Bahrain$$$Barbados$$$Belarus$$$Belgium$$$Bermuda$$$Bolivia$$$Bosnia and Herzegovina$$$Botswana$$$Brazil$$$Bulgaria$$$Cabo Verde$$$Cambodia$$$Cameroon, Republic of$$$Canada$$$Cayman Islands$$$Chad$$$Chile$$$China, People's Republic of$$$Colombia$$$Congo, Democratic Republic of the$$$Congo, Republic of$$$Costa Rica$$$Croatia$$$Cyprus$$$Czech Republic$$$Denmark$$$Dominican Republic$$$Ecuador$$$Egypt$$$El Salvador$$$Equatorial Guinea$$$Estonia$$$Fiji$$$Finland$$$France$$$Gabon$$$Georgia$$$Germany$$$Ghana$$$Gibraltar$$$Greece$$$Greenland$$$Guatemala$$$Guernsey, Channel Islands$$$Guyana$$$Honduras$$$Hong Kong$$$Hungary$$$Iceland$$$India$$$Indonesia$$$Iraq$$$Ireland$$$Isle of Man$$$Israel$$$Italy$$$Ivory Coast (Côte d'Ivoire)$$$Jamaica$$$Japan$$$Jersey, Channel Islands$$$Jordan$$$Kazakhstan$$$Kenya$$$Korea, Republic of$$$Kosovo$$$Kuwait$$$Kyrgyzstan$$$Lao PDR$$$Latvia$$$Lebanon$$$Libya$$$Liechtenstein$$$Lithuania$$$Luxembourg$$$Macau$$$Macedonia$$$Madagascar$$$Malawi$$$Malaysia$$$Malta$$$Mauritius$$$Mexico$$$Moldova$$$Mongolia$$$Montenegro$$$Morocco$$$Mozambique$$$Myanmar$$$Namibia, Republic of$$$Netherlands$$$New Zealand$$$Nicaragua$$$Nigeria$$$Norway$$$Oman$$$Pakistan$$$Palestinian territories$$$Panama$$$Papua New Guinea$$$Paraguay$$$Peru$$$Philippines$$$Poland$$$Portugal$$$Puerto Rico$$$Qatar$$$Romania$$$Russian Federation$$$Rwanda$$$Saint Lucia$$$Saudi Arabia$$$Senegal$$$Serbia$$$Singapore$$$Slovak Republic$$$Slovenia$$$South Africa$$$Spain$$$Sri Lanka$$$Swaziland$$$Sweden$$$Switzerland$$$Taiwan$$$Tajikistan$$$Tanzania$$$Thailand$$$Timor-Leste$$$Trinidad and Tobago$$$Tunisia$$$Turkey$$$Turkmenistan$$$Turks and Caicos Islands$$$Uganda$$$Ukraine$$$United Arab Emirates$$$United Kingdom$$$United States$$$Uruguay$$$Uzbekistan, Republic of$$$Venezuela$$$Vietnam$$$Zambia$$$Zimbabwe JDCN-89JRLJ$$$JDCN-9L9ER3$$$JDCN-89HREB$$$JDCN-89HRGN$$$JDCN-89HRHB$$$JDCN-89HRJM$$$JDCN-89HRKA$$$JDCN-89HRKX$$$JDCN-89HRLL$$$JDCN-89HRM9$$$JDCN-89HRMW$$$JDCN-89HRNK$$$JDCN-89HRP8$$$JDCN-89HRPV$$$JDCN-89HRQJ$$$JDCN-89HRR7$$$JDCN-89HRRU$$$JDCN-89HRSH$$$JDCN-89HRV5$$$JDCN-89HRT6$$$JDCN-89HRTT$$$JDCN-89HRUG$$$JDCN-89HRVS$$$JDCN-89HRWF$$$JDCN-89HRYE$$$JDCN-89HRZ3$$$JDCN-89HRZQ$$$JDCN-89HS2D$$$JDCN-89HS32$$$JDCN-89HS3P$$$JDCN-89PKJ7$$$JDCN-89HS5N$$$JDCN-89HS6B$$$JDCN-89HS6Y$$$JDCN-89HS7M$$$JDCN-89HS8A$$$JDCN-89HS8X$$$JDCN-89HS9L$$$JDCN-89HSA9$$$JDCN-89HSAW$$$JDCN-89HSBK$$$JDCN-89HSC8$$$JDCN-89HSCV$$$JDCN-89HSDJ$$$JDCN-89HSE7$$$JDCN-89HSEU$$$JDCN-89HSFH$$$JDCN-89HSG6$$$JDCN-89HSGT$$$JDCN-9LFTHK$$$JDCN-89HSHG$$$JDCN-89HRX4$$$JDCN-8UENHH$$$JDCN-89HSJ5$$$JDCN-89HSJS$$$JDCN-89HSKF$$$JDCN-8HLNAZ$$$JDCN-89HSL4$$$JDCN-89HSLR$$$JDCN-89HSME$$$JDCN-89HSN3$$$JDCN-89HSNQ$$$JDCN-89HSPD$$$JDCN-89HSQ2$$$JDCN-89HSQP$$$JDCN-89HSRC$$$JDCN-89HSRZ$$$JDCN-89HRXR$$$JDCN-89HSSN$$$JDCN-89HSTB$$$JDCN-89HSTY$$$JDCN-89HSUM$$$JDCN-AN9ENE$$$JDCN-89HSVA$$$JDCN-89HSVX$$$JDCN-8EGQEM$$$JDCN-89HSWL$$$JDCN-89HSX9$$$JDCN-89HSXW$$$JDCN-89HSYK$$$JDCN-89HSZ8$$$JDCN-89HSZV$$$JDCN-89HT2J$$$JDCN-89HT38$$$JDCN-89HT3V$$$JDCN-89HT4J$$$UKWE-8CEb2F$$$JDCN-89HT5U$$$JDCN-89HT6H$$$JDCN-89HT77$$$JDCN-89HT7U$$$JDCN-89HT8H$$$JDCN-89HT96$$$JDCN-8HLRL5$$$JDCN-89HT9T$$$JDCN-97XLRC$$$JDCN-89HTAG$$$JDCN-89HTB5$$$JDCN-89HTCF$$$JDCN-89HTD4$$$JDCN-89HTDR$$$JDCN-89HTEE$$$JDCN-89HTF3$$$JDCN-89HTFR$$$JDCN-BECD9B$$$JDCN-89HTGE$$$JDCN-89HTH3$$$JDCN-89HTHQ$$$JDCN-89HTJD$$$JDCN-89HTK2$$$JDCN-89HTKP$$$JDCN-89HTLC$$$JDCN-89HTLZ$$$JDCN-89HTMN$$$JDCN-89HTNB$$$JDCN-89HTNY$$$JDCN-8UPFL5$$$JDCN-89HTW7$$$JDCN-89HTPM$$$JDCN-89HTQA$$$JDCN-89HTQX$$$JDCN-89HTRL$$$JDCN-89HTS9$$$JDCN-89HTSW$$$JDCN-89HTTK$$$UKWE-8CDMS7$$$JDCN-89HTUV$$$JDCN-89HTWU$$$JDCN-89HTXH$$$JDCN-89HTY6$$$JDCN-89HTZG$$$JDCN-89HU25$$$JDCN-89HU2S$$$JDCN-89HU3F$$$JDCN-8VDJC3$$$JDCN-89HU44$$$JDCN-8V8FQH$$$JDCN-89HU4R$$$JDCN-89HU5E$$$JDCN-B82GFQ$$$JDCN-89HU63$$$JDCN-89HU6Q$$$JDCN-89HU7D$$$JDCN-89HU82$$$JDCN-89HU8P$$$JDCN-89HU9C$$$JDCN-89HU9Z$$$JDCN-89HUAN$$$JDCN-89HUBB$$$JDCN-9LFTHP$$$JDCN-89HUBY Herzegovina$$$Cape Verde$$$Republic of Cameroon$$$People's Republic of China$$$Peoples Republic of China$$$Democratic Republic of the Congo$$$DRC$$$Republic of Congo$$$Channel Islands$$$Channel Islands$$$South Korea$$$Republic of Korea$$$Laos$$$Republic of Lebanon$$$The Netherlands$$$PNG$$$Russia$$$St. Lucia$$$St Lucia$$$Slovakia$$$SA$$$Tobago$$$Republic of Turkey$$$Turks$$$Caicos$$$UAE$$$Great Britain$$$UK$$$Britain$$$Whales$$$Northern Ireland$$$England$$$US$$$U.S.$$$U.S.A.$$$USA$$$Republic of Uruguay$$$Republic of Uzbekistan$$$Republic of Zambia

United Arab Emirates Corporate - Withholding taxes

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There are currently no withholding taxes (WHTs) applicable in the United Arab Emirates.

Tax treaty network

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 WHT or other forms of non-resident taxation); however, they may continue to allow for relief from taxation in DTT partner countries. For completeness, the DTTs currently in force are listed below. A number of other DTTs are at various stages of negotiation and ratification.

Recipient WHT (%)
Dividends Interest Royalties
Albania 0/5/10 0 5
Algeria 0 0 10
Andorra 0 0 0
Argentina 10/15 12 10
Armenia 0/3 0 5
Austria 0 0 0
Azerbaijan 5/10 0/7 5/10
Bangladesh 5/10 10 10
Barbados 0 0 0
Belarus 5/10 0/5 5/10
Belgium 0/5/10 0/5 0/5
Bosnia and Herzegovina 0/5/10 0 0/5
Brunei 0 0 5
Bulgaria 0/5 0/2 0/5
Canada 5/10/15 0/10 0/10
China 0/7 0/7 10
Comoro Islands 0 0 0
Croatia 5 5 5
Cyprus 0 0 0
Czech Republic 0/5 (1) 0 (1) 10 (1)
Egypt 0 0/10 10
Estonia 0 0 0
Fiji 0 0 10
Finland 0 0 0
France 0 0 0
Georgia 0 0 0
Germany 5/10/15 0 10
Greece 0/5 0/5 10
Guinea 0 0 0
Hong Kong 0/5 0/5 5
Hungary 0 0 0
India 10 0/5/12.5 10
Indonesia 10 (1) 0/5 5
Ireland 0 0 0
Italy 5/15 0 10
Japan 5/10 0/10 10
Jersey 0 0 0
Jordan 7 0/7 10
Kazakhstan 0/5 0/10 10
Kenya 5 10 10
Korea, Republic of 5/10 0/10 0
Kosovo 0/5 0/5 0
Kyrgyzstan 0 0 5
Latvia 0/5 0/2.5 5
Lebanon 0 0 5
Liechtenstein 0 0 0
Lithuania 0/5 0 5
Luxembourg 0/5/10 0 0
Macedonia 0/5 0/5 0/5
Malaysia 0/10 (2) 0/5 10
Maldives 0 0 0
Malta 0 0 0
Mauritius 0 0 0
Mexico 0 0/4.9/10 10 (1)
Moldova 5 6 6
Montenegro 0/5/10 0/10 0/5/10
Morocco 0/5/10 0/10 0/10
Mozambique 0 0 0/5
Netherlands 0/5/10 0 0
New Zealand 15 0/10 10
Pakistan 10/15 0/10 12
Panama 5 0/5 5
Philippines 0/10/15 0/10 10
Poland 0/5 0/5 5
Portugal 5/15 0/10 5
Romania 0/3 0/3 3
Russia (3) 0 0 N/A
Saudi Arabia 5 0 10
Senegal 5 5 5
Serbia 0/5/10 0/10 10
Seychelles 0 0 5
Singapore 0 (1) 0 (1) 0/5 (1)
Slovakia 0 0/10 0/10
Slovenia 0/5 0/5 5
South Africa 5/10 10 10
Spain 0/5/15 0 0
Sri Lanka 0/10 0/10 10
Sudan 0 0 0/5
Switzerland 0/5/15 0 0
Syria 0 0/10 18
Tajikistan 0 0 10
Thailand 5/10 (1) 0/10/15 (1) 15
Tunisia 0 2.5/5/10 7.5
Turkey 5/10/12 0/10 10
Turkmenistan 0 0 10
Ukraine 0/5 (1) 0/3 (1) 0/10 (1)
United Kingdom 0/15 0/20 0
Uruguay 5/7 (1) 0/10 0/5/10
Uzbekistan 0/5/15 0/10 10
Venezuela 0/5/10 0/10 10
Vietnam 0/5/15 0/10 10
Yemen 0 0 10

Notes

  1. This DTT includes a ‘favoured nation’ clause. If this jurisdiction ever concludes a more favourable treaty WHT rate with a country other than the United Arab Emirates, then the more favourable treaty WHT rate will automatically apply to the UAE treaty as well. Note that the above-mentioned rates do not reflect the more favourable DTT rates but only the rates presented in the DTT between the United Arab Emirates and the relevant jurisdiction. The more favourable rates will need to be confirmed separately.
  2. The UAE-Malaysia DTT provides for a reduced rate of 10% where dividend payments are made from a UAE entity to a Malaysian entity. The DTT, however, provides for a lower rate of 0% where payments are made from a Malaysian entity to a UAE entity.
  3. Government institutions only.

Last Reviewed - 10 December 2018

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