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UAE and Saudi Arabia · Dividends

Position as at 12 November 2026

Withholding rates

What tax is taken at source.

Last checked 12 November 2026.

Saudi Arabia → UAE

What tax is taken at source.
PaymentTreaty capDomestic rate without treatyConditions and evidence
DividendsArt. 10 5% Saudi rate without the treaty: 5%

Saudi Arabia can tax dividends paid to a UAE resident at no more than 5%. No shareholding condition. The Saudi rate without the treaty is also 5%, so the treaty does not lower it.

  • Saudi Arabia's 5% cap on dividends applies only if the beneficial owner of the dividends is a UAE resident (Art 10(2)).
3 of 3 official sources

Art 10(2) (المادة العاشرة), ZATCA Arabic official text

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 → Saudi Arabia

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.