The UAE has a large treaty network. The Ministry of Finance says the UAE has concluded 137 double taxation agreements with most of its major trading partners. Whether one helps you depends on the specific treaty with the other country involved.
Where to check
The Ministry of Finance publishes its treaty information on its website, including an international treaties dashboard. Check that a treaty exists with the country you care about, whether it is in force, and its exact wording. Each treaty is negotiated separately, so terms differ.
What a treaty does
Most treaties follow the OECD model. In broad terms, a treaty can:
- decide which country you are resident in if both claim you, using a tie-breaker
- limit the tax the other country withholds on dividends, interest and royalties paid to you
- give relief for double taxation, by exemption or by credit for foreign tax
- offer a mutual agreement procedure if you are taxed in a way the treaty does not allow
The dual residence point is often the most important for people moving to Dubai. See Two countries say I'm tax resident. Which one wins?
You need to prove residence
To claim treaty benefits you usually need to show you are a UAE resident. The FTA issues a Tax Residency Certificate for this. It covers a period of up to 12 months and cannot cover a future period. For a natural person without a Corporate Tax registration number, the FTA lists a fee of AED 50 to submit and AED 1,000 for review, or AED 500 with a corporate tax registration number. The application needs your passport with an entry and exit report.
An example
Valentina, an Italian investor living in Dubai, holds shares that pay dividends from abroad. The paying country withholds tax at its domestic rate. She checks the treaty between that country and the UAE and finds a lower rate. She applies for a UAE Tax Residency Certificate and sends it with the claim form to the paying company.
Quick questions
Does every UAE treaty work the same way?
No. Each treaty is negotiated separately, so check the wording of the one that applies.
How long does a UAE Tax Residency Certificate take?
The FTA says an electronic certificate is issued within 10 business days of a complete application.
Sources: UAE Ministry of Finance: Double taxation agreements; Federal Tax Authority: Issuance of Tax Certificates for Tax Residency; OECD Model Tax Convention on Income and on Capital, Articles (2010).
General information as at October 2026, not advice. The examples are fictional and simplified, and the rules have conditions and exceptions not covered here. Take advice on your own circumstances, in each country involved, before acting.