Withholding tax in United Arab Emirates 2026

The United Arab Emirates operates no withholding taxes at all: dividends, interest, royalties, service fees and salaries are paid gross, whether the recipient is inside or outside the country.

At a glance

top rate: 0%
entry band: 0%
tax year basis: Not applicable
filing deadline: None
residency basis: No withholding for residents or non-residents
regime flag: Treaty network still matters — for the other country's withholding

Rates

Withholding on payments from the UAE (2026)

Rate	Base	Applies to
0%	—	Dividends, interest, royalties, service fees, rents and salaries — all recipients

Residency

Residency trigger

Nothing to trigger on the UAE side.

Non-resident treatment

Identical — payments leave gross. The UAE's wide treaty network is used mainly to cut the withholding other countries apply on income flowing toward the UAE, using a UAE tax residency certificate.

Notes

The direction that matters is inbound: foreign dividends and royalties reaching you in the UAE may have been withheld at source abroad, and a UAE tax residency certificate is the tool for claiming treaty rates.
For individuals inside the corporate regime on business income, foreign tax paid can credit against the UAE corporate bill (no carryforward).
The 183-day / 90-day / principal-home residency tests are what unlock the residency certificate.

FAQ

Does the UAE withhold tax on payments abroad?

No — 0% withholding on dividends, interest, royalties and fees leaving the UAE, to any recipient.

Why do UAE residents care about tax treaties then?

For the other direction: a UAE tax residency certificate lets you claim reduced treaty withholding on foreign income flowing to you — the 183-day or 90-day residency tests are the gateway.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See withholding tax in other countries

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