UAE Ministry of Finance 140+ Bilateral DTAA Treaties 2026
UAE Double Taxation Avoidance Guide
Official guide to international tax treaties — Protect your worldwide income using UAE's 140+ Double Taxation Avoidance Agreements (DTAAs), FTA Tax Residency Certificates, and foreign tax credits.
Global Treaty Network
The UAE **Ministry of Finance (MoF)** has built an extensive network of over **140 bilateral DTAAs** to foster cross-border trade and prevent dual taxation on residents and businesses.
Select a partner country below to review specific cross-border tax protections.
UAE – India Double Taxation Avoidance Agreement (DTAA)
| Treaty Provision | Cross-Border Tax Rule |
|---|---|
| Key Tax Exemption Rule | Article 25 relief from double taxation. Capital gains on Indian shares taxed under Indian domestic law; UAE TRC protects against dual tax residency |
| Pension & Retirement Taxation | Government pensions taxed in source state; private employment pensions taxed in state of tax residence (UAE) |
| TRC / Documentation Requirement | Must obtain FTA Tax Residency Certificate (TRC) to claim DTAA benefits with Indian IT Dept |
OECD Tie-Breaker Residency Rules
- 1. Permanent Home Available: Primary residential property in the UAE
- 2. Center of Vital Interests: Personal, family, & economic ties located in UAE
- 3. Habitual Abode: Greater physical presence days in UAE than foreign state
- 4. Nationality: Sovereign passport holder status
Foreign Tax Credit (Art. 47)
Under UAE Corporate Tax Law:
- 💳 Credit Availability: UAE companies paying withholding tax abroad can credit foreign tax against UAE Corporate Tax liability
- 💳 Maximum Cap: Credit cannot exceed UAE Corporate Tax due on the foreign income
Frequently Asked Questions
Over 140 bilateral DTAAs signed by MoF with major trading partners including India, UK, Singapore, Germany, France, China, and Japan.
Establishes OECD tie-breaker rules. Holding a UAE Tax Residency Certificate (TRC) enables expats to claim tax exemptions in home countries.
Under Article 47, UAE companies paying foreign withholding tax can credit it against their UAE Corporate Tax liability.
UAE Ministry of Finance
• MoF DTAA Treaty Network Directory: mof.gov.ae