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UAE and Hong Kong · Dividends

Position as at 11 November 2026

Withholding rates

What tax is taken at source.

Last checked 11 November 2026.

Hong Kong → UAE

What tax is taken at source.
PaymentTreaty capDomestic rate without treatyConditions and evidence
DividendsArt. 10 5% Hong Kong rate without the treaty: 0% (no withholding tax on dividends)

Treaty cap 5% (0% for UAE government bodies). Hong Kong itself charges no withholding tax on dividends.

1 of 2 official sources

Art. 10

  • IRDLast checked 11 November 2026.

Where the treaty rate is lower, it usually applies only once you claim it with a UAE tax residence certificate. Hong Kong already charges no withholding tax on dividends or interest, so the treaty cap does not reduce those rates.

UAE → Hong Kong

The UAE charges 0% on these payments.

Checked by PBF against official sources. Position as at 11 November 2026. How we check

PBF UAE Tax Hub. General information, not advice.