Double Tax Treaties of the UAE

What the agreements do

• Exempt or reduce taxes on income and profits.
• Protect investments from non-commercial risks such as nationalisation or expropriation.
• Ensure the free transfer of profits in a freely convertible currency.

Source: UAE Ministry of Finance: Double Taxation Agreements¹

Using a treaty

The foreign tax office will usually ask for a UAE Tax Residency Certificate for the year in question. Treaty texts are published by the Ministry of Finance; the rate that applies to a payment depends on the treaty with that country and on the conditions in it, such as minimum shareholdings or beneficial ownership. Because the UAE does not tax most outbound payments, treaties matter mainly for income coming into the UAE.^1,2

In June 2024, the Ministry announced a DTA with Qatar and gave a then-current count of 146 agreements signed; the figure of 137 above is the number concluded, as shown on the Ministry’s treaty page in October 2026.^3,1