Treaty withSingapore
The UAE and Singapore tax treaty.
What the treaty means if you or your company has income, profits or residence in both countries.
Position as at 12 November 2026
Applies from: Treaty: back-dated to 1 January 1992. Current 0% dividend and interest rates: from 1 January 2017 (Second Protocol in force 16 March 2016).
Entry into force: In force since 30 August 1996 (Singapore tax authority and the UAE's MLI filing). An older UAE Ministry of Finance table gives 18 July 1996.
Signed: 1 December 1995
Withholding rates
What tax is taken at source.
Last checked 12 November 2026. Sources
| Payment | Treaty cap | Domestic rate without treaty | Conditions and evidence |
|---|---|---|---|
| DividendsArt. 10 | 0% | Singapore rate without the treaty: 0% (Singapore charges no withholding tax on dividends) | Dividends from a Singapore company to a UAE resident are taxed only in the UAE. Singapore does not tax dividends anyway. 3 of 3 official sourcesArt. 10
|
| InterestArt. 11 | 0% | Singapore rate without the treaty: 15% (final tax where the lender has no business in Singapore) | Interest from Singapore to a UAE resident is taxed only in the UAE. 4 of 4 official sourcesArt. 11
|
| RoyaltiesArt. 12 | 5% | Singapore rate without the treaty: 10% (final tax where the recipient has no business in Singapore) | Singapore can tax royalties at no more than 5% of the gross amount. Singapore may exempt or reduce tax on industrial royalties under its own law. Equipment rental is no longer a royalty under this treaty (removed in 2014).
3 of 3 official sourcesArt. 12
|
The treaty can reduce the rate to the lower of the two, usually only once you claim it with a UAE tax residence certificate. The UAE charges 0% on these payments. Position as at 12 November 2026.
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Sources for the Singapore treaty
Sources differApplies from: Treaty: back-dated to 1 January 1992. Current 0% dividend and interest rates: from 1 January 2017 (Second Protocol in force 16 March 2016).
Entry into force: In force since 30 August 1996 (Singapore tax authority and the UAE's MLI filing). An older UAE Ministry of Finance table gives 18 July 1996.
Agreement between the Government of the Republic of Singapore and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Annex B, Second Protocol Art V (replaces Art 10(1)-(4))
Last checked 12 November 2026
Annex B, Second Protocol Art V (replaces Art 10(1)-(4))UAE Ministry of Finance
Last checked 12 November 2026
UAE Ministry of FinanceOECD MLI filing
Last checked 12 November 2026
OECD MLI filingUAE Ministry of Finance, treaty table (2023)
Last checked 12 November 2026
UAE Ministry of Finance, treaty table (2023)What changed on this page
No checked change events are available in this dataset.
Position as at 12 November 2026. How we check
Moving from Singapore
Where you are resident for tax.
Residence follows each state's taxation laws (Art 4(1)); Art 4(2) includes the UAE government, local governments and named bodies. No nationality or day-count test in the treaty.
Running a company
When a Singapore business is taxed in the UAE.
Place of effective management, then mutual agreement (Art 4(4)).
Selling assets
Selling shares or property.
No capital gains article. 1995 Protocol para 1: no tax on capital gains "so long as the current laws remain unchanged"; otherwise Art 21 (other income). No land-rich shares rule.
Pensions
Pensions and retirement income.
Private pensions for past employment: residence state only (Art 17). Government-service pensions: taxable in the paying state, but only in the residence state if the individual is a resident and national of that state (Art 18(2)(a)-(b)).
Treaty updates
How the multilateral instrument changes this treaty.
Both countries list this treaty under the MLI. A principal purpose test was added as new Article 27A.
Checked by PBF against official sources. Position as at 12 November 2026. How we check
PBF UAE Tax Hub. General information, not advice.