Friday 15 November 2019 (UAE)

UAE double taxation treaties and agreements

UAE double taxation treaties and agreements

Information about UAE double taxation treaties and agreements, and a list of countries that have signed double tax treaties with the UAE.

UAE double taxation treaties - what they mean

Agreements are signed between countries to avoid double taxation for reasons which might include the following

List of countries that have double tax treaties with the UAE, or are under consideration
Country Agreement or
News Date¹
Status Comments²
Albania 14 Mar 2014   Avoidance of double taxation on income agreement signed
Algeria     DTAA?
Armenia     DTAA?
Austria 22 Sep 2003   DTAA signed
Azerbaijan 30 Oct 2006   Double tax negotiations planned
Bangladesh 04 Nov 2009   Draft agreement signed
Belarus     DTAA?
Belgium 29 Jun 1997   DTAA signed
Bosnia & Herzegovina 21 Jan 2004   Agreement initialled covering tax on investments
Brazil 07 Dec 2003   Agreement to negotiate a DTAA
Bulgaria 26 Jun 2007    
Canada 10 Jun 2002   DTAA signed covering taxes on income and capital
Chile 15 Oct 2009   DTAA suggested by UAE (WAM report). Unknown if under negotiation.
China 19 Jun 1994   DTAA signed covering income but not capital?
Colombia 18 Oct 2009   DTAA suggested by UAE (WAM report). Unknown if any negotiations in progress.
Czech Republic     DTAA?
Egypt     DTAA?
Fiji 01 Aug 2012   Initial agreement signed to eliminate double taxation on income.
Finland 27 Feb 1997   DTAA signed
France 29 Nov 1989   DTAA signed for double tax avoidance on income
Germany 31 Mar 1996   DTAA signed covering double tax avoidance on income and capital
Germany 1995   Talks on renewal of DTAA in June 2006
Greece 18 Jan 2010   Avoid double taxation
Greece 04 Jun 2008   Draft agreement to avoid tax on aviation business
Hong Kong 19 Jul 2010   Initial DTAA on commodities and services signed
Hungary 01 May 2013   Final DTAA signed on income with Hungary
India 20 Apr 2007   DTAA amended so UAE residents pay CGT on short term investments
India 31 Aug 1993   DTAA signed for double taxation avoidance on income and capital
India 29 Aug 1989   DTAA signed covering income from air transport between UAE and India
Indonesia 30 Jun 1996   DTAA signed covering income, but not capital?
Italy 04 Dec 1995   DTAA signed covering income but not capital?
Japan 17 Oct 2012   Initial agreement to avoid double taxation on income signed
Japan 27 Oct 2008   Third round of talks on double tax concluded
Japan 21 Oct 2007   Third round of talks to avoid double taxation, held in Tokyo
Japan 28 Jun 2004   DTAA signed covering air and sea freight
Jordan 13 Jun 2005   DTAA signed
Kenya 21 Nov 2011   DTAA signed
Korea     DTAA?
Latvia 11 Mar 2012   Agreement signed for Avoidance of Double Taxation on Income
Lebanon 15 Nov 1998   DTAA signed, on income only, not capital?
Libya 10 Jun 2010   Initial agreement signed after 2nd round of talks to prevent double taxation
Lithuania 03 Jul 2013   DTAA signed
Luxembourg 20 Nov 2005   DTAA signed. Ratified in May 2009, effective 01 January 2010?
Malaysia 30 Jun 1996   DTAA signed covering tax avoidance on income and capital
Malta 13 Mar 2006   DTAA signed
Mauritius     DTAA?
Mexico 20 Nov 2012   DTAA signed to avoid double taxation on income
Mongolia     DTAA?
Montenegro 26 Mar 2012   DTAA and protection of investments
Morocco 29 Sep 1999   DTAA signed
Mozambique     DTAA?
Netherlands 02 Jun 2010   DTAA takes effect covering tax on dividend payments
Netherlands 08 May 2007    
Netherlands 27 Apr 1992   DTAA signed for double tax avoidance on income and profits from UAE-Holland air travel
Netherlands Antilles May 2008   First round of negotiations started?
New Zealand     DTAA?
Pakistan 24 Jan 1994   DTAA signed for double tax avoidance on income tax
Philippines 22 Sep 2003   DTAA signed
Poland 24 Jan 1994   DTAA signed for double tax avoidance on income tax
Romania 04 Dec 1995   DTAA signed covering capital but not income?
Russia 30 Oct 2006   Double tax negotiations planned
Seychelles     DTAA?
Singapore 30 Jun 1997   DTAA signed
Singapore 31 Mar 1990   DTAA signed for income from air transport between UAE and Singapore
South Korea      
Spain 06 Mar 2006   DTAA signed
Spain 01 Nov 2005   Agreement initialled, not sealed
Sri Lanka 31 Aug 1993   DTAA for double tax avoidance on income from air transport between UAE and SL
Sudan 12 Apr 2002   Agreement signed to allow tax-free profit repatriation
Switzerland May 1999   DTAA signed
Switzerland 27 Apr 1992   DTAA signed for double tax avoidance on income from air travel between both countries
Syria 28 Jun 2000   DTAA signed
Tajikistan     DTAA?
Thailand 29 Nov 2000   DTAA signed
Tunisia 27 Feb 1997   DTAA signed for double tax avoidance on income and capital
Turkey     DTAA?
Turkmenistan 30 Nov 1999   DTAA signed
Ukraine     DTAA?
Uzbekistan     DTAA?
Venezuela 07 Jun 2010   Agreement signed for double tax avoidance, tax evasion prevention, on income and capital
Vietnam Feb 2009    
Yemen     DTAA?
  1. Might be date agreement signed, or date news released.
  2. If notes say "DTAA signed" it usually means DTAA signed for double tax avoidance and tax evasion prevention on all income and capital sources.
News items related to UAE double taxation agreements

WAM (Emirates News Agency) is the official UAE news agency.

Last update Friday 14-Mar-2014. Page development 4L 5C.
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