Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
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Double Taxtion

​​​ The Ministry of Finance (MoF) plays a significant role in strengthening the UAE’s investments worldwide. This is achieved by providing real safeguard measures for the country’s interests in order to promote growth and expansion, and ensure protection against any non-commercial risks that may impact performance.

The International Financial Relations and Organisations Department is responsible for negotiating with the nations of the world to conclude agreements for avoiding double taxation on income, MoF formed a negotiation team consisting of representatives from the ministry, Ministry of Foreign Affairs (MOFA) and Abu Dhabi Investment Authority (ADIA) to conduct negotiations and follow-up on agreements to avoid double taxation on income, and agreements to protect and encourage investments with Arab and foreign countries in accordance with the cabinet's resolutions.

MoF is keen to expand its network of agreements on exchanging tax information, and adopts the best international practices related to the implementation of these agreements. Such agreements play a key role in ensuring fairness across the board for taxpayers, companies or individuals, and protecting the national economy. These agreements also support the principles of transparency and information exchange in order to strengthen the position of the UAE as a global financial and trade hub.

The agreements on the Avoidance of Double Taxation are aimed to:

  • Promote the country’s development goals, and diversify its sources of national income
  • Eliminate double taxation as well as additional, indirect taxes, and tax evasion
  • Eliminate any obstacles related to cross-border trade and investment flows
  • Provide protection for taxpayers from double taxation, whether direct or indirect
  • Promote the exchange of goods and services and the free movement of capital

Signed Agreement:

The UAE has 94 agreements in place with other nations to avoid double taxation on investments overseas.

Country List/Agreements on the Avoidance of Double Taxation

Date of Ratification Date of Final Signing Country No.
7/16/19954/12/1994Egypt 1
6/25/20044/24/2001Algeria 2
4/29/20042/13/2001Yemen 3
5/27/19974/10/1996Tunisia 4
7/1/20002/9/1999Morocco 5
6/6/20043/15/2001Sudan 6
1/12/20021/26/2000Syria 7
3/23/19995/17/1998Lebanon 8
3/2/20049/24/2003Mozambique 9
11/20/20002/7/1993Pakistan10
11/30/19924/29/1992India11
10/3/20073/27/2007Amendment Protocol
3/12/20134/16/2012Amendment Protocol
7/4/20049/24/2003Sri Lanka12
10/20/20089/23/2003Philippines13
3/9/20059/22/2003South Korea14
7/18/199612/1/1995Singapore 15
Under Ratification10/31/2014Singapore / Amendment Protocol
6/1/199911/30/1995Indonesia16
1/4/20013/1/2000Thailand17
1/4/20013/1/2000Thailand17
9/24/199611/28/1995Malaysia18
7/22/19947/1/1993People's Republic of China19
7/29/20049/24/2003New Zealand20
3/9/20042003Ukraine21
2/1/20012/27/2000Belarus22
1/23/19964/11/1993Romania 23
Under Ratification5/4/2015Romania (New)
12/30/20116/9/1998Turkmenistan24
9/23/20034/22/2002Armenia25
3/27/200012/17/1995Tajikistan26
2/24/20042/21/2001Mongolia27
9/23/20049/23/2003Austria28
2/3/19941/31/1993Poland 29
5/1/201512/11/2013Poland / Amendment Protocol
7/14/20117/1/2010Germany30
12/26/19973/12/1996Finland31
10/5/19971/22/1995Italy32
1/1/20059/30/1996Czech Republic33
11/8/19947/19/1989France34
12/22/20039/30/1996Belgium35
6/19/200911/20/2005Luxembourg 36
Under Ratification10/26/2014Luxembourg / Amendment Protocol
1/29/19951/29/1993Turkey37
5/25/20046/9/2002Canada38
9/25/20079/18/2006Mauritius39
4/14/20079/19/2006Seychelles40
5/19/20099/18/2006Bosnia and Herzegovina41
6/12/200711/20/2006Azerbaijan42
4/2/20073/5/2006Spain43
9/13/20063/13/2006Malta44
6/2/20105/8/2007Netherlands45
11/16/20086/26/2007Belgium46
2/25/201110/26/2007Uzbekistan47
11/27/201312/22/2008Kazakhstan48
4/12/20102/16/2009Vietnam49
Under Ratification1/18/2010Greece 50
Under Ratification6/27/2013Amendment Protocol
7/6/20117/1/2010Ireland51
4/28/201111/24/2010Georgia52
6/20/201112/11/2010Venezuela53
5/22/20121/17/2011Portugal54
6/13/20111/17/2011Bangladesh55
3/17/20132/27/2011Cyprus56
3/29/20124/20/2011Estonia57
10/21/201210/6/2011Switzerland58
7/9/201411/13/2011Guinea59
Under Ratification11/21/2011Kenya60
6/23/201312/7/2011Russia61
6/11/20133/11/2012Latvia62
2/11/20133/26/2012Montenegro63
12/20/20139/2/2012Fiji64
Under Ratification9/24/2012Palestine65
10/23/201310/13/2012Panama66
7/9/201411/20/2012Mexico67
7/2/20131/13/2013Serbia68
Under Ratification3/4/2013Benin69
Under Ratification4/1/2013Libya70
10/4/20144/30/2013Hungary71
12/24/20145/2/2013Japan72
11/21/20145/21/2013Nation of Brunei, the Abode of Peace73
12/19/20146/30/2013Lithuania74
9/29/201410/12/2013Slovenia75
3/25/20153/13/2014Albania76
Under Ratification9/22/2014Barbados77
Under Ratification10/10/2014Uruguay78
Under Ratification12/7/2014Kyrgyzstan79
Under Ratification12/11/2014Hong Kong80
Under Ratification2/12/2015Bermuda81
Under Ratification3/26/2015Comoro Islands82
Under Ratification4/12/2015Ethiopia83
Under Ratification6/8/2015Uganda84
Under Ratification7/27/2015Gambia85
Under Ratification7/28/2015Andorra86
Under Ratification10/1/2015Belize87
Under Ratification10/1/2015Liechtenstein88
Under Ratification10/22/2015Mauritania89
Under Ratification10/21/2015Senegal90
Under Ratification10/26/2015Macedonia91
Under Ratification11/23/2015South Africa92
Under Ratification12/21/2015Slovakia93
Under Ratification01/18/2016Nigeria94

Page last updated : 5/29/2016 10:11 AM