{"version":2,"checked_at":"2026-11-12","rows":[{"payment":"dividends","home_rate":"0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax)","partner_rate":"Dividends 5%; loan charges 5%; royalties 15% (ZATCA rate table).","treaty_rate":"5% (Art 10(2)). No participation threshold.","conditions":"Saudi Arabia's 5% cap on dividends applies only if the beneficial owner of the dividends is a UAE resident (Art 10(2)).\nTreaty's own principal purpose test, Art 29(3)","position_as_at":"2026-11-12","source":"https://mof.gov.ae/wp-content/uploads/2023/08/Avoidance-of-Double-Taxation-Agreements1.pdf"},{"payment":"interest","home_rate":"0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax)","partner_rate":"Dividends 5%; loan charges 5%; royalties 15% (ZATCA rate table).","treaty_rate":"0%: income from debt claims taxable only in the residence state (Art 11(1)).","conditions":"Saudi Arabia cannot tax interest (income from debt-claims) paid to a UAE resident who is its beneficial owner; only the UAE may (Art 11(1)).\nArt 29(3) principal purpose test","position_as_at":"2026-11-12","source":"https://mof.gov.ae/wp-content/uploads/2023/08/Avoidance-of-Double-Taxation-Agreements1.pdf"},{"payment":"royalties","home_rate":"0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax)","partner_rate":"Dividends 5%; loan charges 5%; royalties 15% (ZATCA rate table).","treaty_rate":"10% (Art 12(2)); definition includes equipment.","conditions":"Saudi Arabia's 10% cap on royalties applies only if the beneficial owner of the royalties is a UAE resident (Art 12(2)).\nArt 29(3) principal purpose test","position_as_at":"2026-11-12","source":"https://mof.gov.ae/wp-content/uploads/2023/08/Avoidance-of-Double-Taxation-Agreements1.pdf"}]}