UAE Double Tax Treaties

Dec 25th ,2019 / Haroon Juma / VAT Blogs

UAE Double Tax

In seeking to establish a competitive and dynamic economy, the UAE Government has sought to build an attractive investment environment to offer resident companies and individuals the benefits of its attractive tax environment.

The Ministry of Finance has over the last years agreed on Double Tax Treaties with a number of jurisdictions to minimise impacts from similar taxes imposed on the same taxpayer in both countries.

The UAE Double taxation is defined as when similar taxes are imposed in two countries on the same taxpayer on the same tax base, which harmfully affects the exchange of goods, services, and capital and technology transfer and trade across the border.

Public and private companies, investment firms, air transport firms, and other companies operating in the UAE, as well as residents, benefit from Avoidance of Double Taxation Agreements (DTA).

With the purpose of promoting its development goals, the UAE concluded 115 DTA with most of its trade partners.

Who is eligible under avoidance of DTA Agreements?

There are specific requirements to obtain a tax residency (Domicile) certificate in UAE issued by the International Financial Relations and Organisations Department.  

In both scenarios, the applicant must provide the necessary documents to support and evidence their eligibility.

What documentation is required?

Depending on the applicant (as a company or individual) different documentation is required:



Trade License.

Proof of Authorization (Establishment Contract or the Power of Attorney).

Copy of the audited financial accounts certified by a certified audit firm.

A bank statement issued by a local bank covering 6 months within the financial year related to the request.

Certified copy of the Memorandum of Association (if applicable).


Valid Residence Permit.

Emirates ID.

A certified copy of residential lease agreement.

Source of income/salary certificate.

A bank statement issued by a local bank covering 6 months within the financial year related to the request.

Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity.

Failure to provide accurate and valid documentation can lead to delays and complications, therefore preparation is recommended with support from an experienced advisor.

What jurisdictions are applicable?

MoF is continuing to increase its arrangements with other tax jurisdictions, the complete list for December 2019 is listed below:


Entry into force


Entry into force


Entry into force

Algeria6/25/2004Guinea- BissauParaguay1/20/2019
Angola3/28/2020Hellenic (Protocol Amendment)12/16/2014Poland2/3/1994
Antigua and Barbuda2/24/2022Hong Kong12/10/2015Poland5/1/2015
Argentina1/20/2019Hungary10/4/2014(Protocol Amendment(
Austria9/23/2004India (Protocol)10/3/2007Republic of Congo (Brazzaville)
Austria (Protocol Amendment)India (Protocol)3/12/2013Romania (New)12/11/2016
Azerbaijan6/12/2007Indonesia (New)8/19/2021Russia6/23/2013
Barbados2/18/2016Ireland7/19/2011Saint Kitts and Nevis
Belarus2/1/2001Israel12/29/2021Saint Vincent and the Grenadines
Belarus (Protocol Amendment)5/1/2020Italy10/5/1997San Marino
Bermuda7/5/2019Jordan1/10/2017Sierra Leone
Bosnia and Herzegovina5/19/2009Kazakhstan11/27/2013Singapore7/18/1996
Botswana3/27/2020Kenya2/22/2017Singapore Protocol Second Amendment3/16/2016
Brazil3/15/2021Kingdom of Saudi Arabia1/1/2020Slovak4/1/2017
Brunei Darussalam11/21/2014Korea3/9/2005Slovenia9/29/2014
Bulgaria11/16/2008Korea2/29/2020South Africa11/23/2016
Burkina FasoKosovo7/3/2017South Sudan
Cameroon7/8/2021Latvia6/11/2013Sri Lanka7/4/2004
China7/22/1994LibyaSwitzerland (Protocol)
Commonwealth of DominicaLithuania12/19/2014Tajikistan3/27/2000
Comoro Islands1/2/2018Luxembourg6/19/2009Tanzania
Costa Rica6/9/2021Luxembourg (Protocol Amendment(1/1/2016Thailand1/4/2001
Cote D’ivoireMacedonia2/7/2017The Co-operative Republic of Guyana
MaliTurkmenistan (Protocol Amendment)2/5/2019
Czech (new)Malta9/13/2006Uganda
Democratic Republic of the Congo1/24/2023Mauritania7/18/2019Ukraine3/9/2004
Egypt (New)4/19/2021Moldova7/26/2018(Protocol Amendment)
Equatorial GuineaMonacoUnited Kingdom of Great Britain and Northern Ireland12/25/2016
Estonia3/29/2012Montenegro2/11/2013United Mexican States7/9/2014
France11/8/1994New Zealand7/29/2004Vietnam4/12/2010

Support to You

If your business is unsure and inexperienced with the MoF process, it is advisable to secure expert support.

As a Registered Tax Agency, we at SimplySolved Accounting are able to support you in obtaining your Tax Domicile Certificate.
The benefit of setting out with professional support will save time, and frustration and avoid negative consequences.

Contact us to speak to an experienced advisor.

Partner With SimplySolved

Serving over 300+ clients we know the challenges your business faces operating cost effective, compliant and efficient back office operations.

As an FTA Accredited Tax Agency with ISO 9001 Quality & 27001 Information Management Certification, we offer a quality-based approach to our services supported by dedicated team of certified professionals.

We support our clients with defined processes, platforms and expertise to deliver advisory, project and outsourced services in Accounting, Tax, Auditing, HRM & Payroll & ERP solutions. Our offerings are specially designed to meet the UAE Regulations to put you in control of your information, comply to the legislation and help you make better business decisions.

error: Content is protected !!
WhatsApp chat