UAE and France · Royalties
Position as at 12 November 2026
Withholding rates
What tax is taken at source.
Last checked 12 November 2026.
France → UAE
| Payment | Treaty cap | Domestic rate without treaty | Conditions and evidence |
|---|---|---|---|
| RoyaltiesArt. 10 | 0% | French rate without the treaty: 25% (15% for certain payments under art 182 B I d); 75% if paid to a non-cooperative state | Royalties paid from France to a UAE resident who beneficially owns them are taxed only in the UAE, including payments for using equipment. 3 of 3 official sourcesArt. 10
|
The treaty can reduce the rate to the lower of the two, usually only once you claim it with a UAE tax residence certificate. Position as at 12 November 2026.
UAE → France
The UAE charges 0% on these payments.
Checked by PBF against official sources. Position as at 12 November 2026. How we check
PBF UAE Tax Hub. General information, not advice.