There are currently no withholding taxes (WHTs) applicable in the United Arab Emirates.
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.
Last Reviewed - 07 October 2019