{"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: no WHT. Interest: 15%; royalties: 10% (ITA s 43(3), (3A)), final tax where the non-resident does not carry on operations in Singapore (otherwise the prevailing rate). Movable-property rent 15%; qualifying S-REIT distributions to non-resident non-individuals 10%.","treaty_rate":"0%: \"taxable only in that other State\" (Art 10(1) as amended by the Second Protocol). No participation threshold.","conditions":"MLI principal purpose test (new Art 27A)","position_as_at":"2026-11-12","source":"https://www.iras.gov.sg/media/docs/default-source/dtas/singapore-united-arab-emirates-dta-%28ratified%29%28mli%29%282-sep-2019%29.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: no WHT. Interest: 15%; royalties: 10% (ITA s 43(3), (3A)), final tax where the non-resident does not carry on operations in Singapore (otherwise the prevailing rate). Movable-property rent 15%; qualifying S-REIT distributions to non-resident non-individuals 10%.","treaty_rate":"0%: taxable only in the residence state (Art 11(1) as amended).","conditions":"MLI principal purpose test (new Art 27A)","position_as_at":"2026-11-12","source":"https://www.iras.gov.sg/media/docs/default-source/dtas/singapore-united-arab-emirates-dta-%28ratified%29%28mli%29%282-sep-2019%29.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: no WHT. Interest: 15%; royalties: 10% (ITA s 43(3), (3A)), final tax where the non-resident does not carry on operations in Singapore (otherwise the prevailing rate). Movable-property rent 15%; qualifying S-REIT distributions to non-resident non-individuals 10%.","treaty_rate":"5% (Art 12(2)); Art 12(3) allows exemption of certain industrial royalties; equipment removed from the definition by the Second Protocol.","conditions":"Singapore's 5% cap on royalties applies only if the UAE recipient is the beneficial owner of the royalties (Art 12(2)).","position_as_at":"2026-11-12","source":"https://www.iras.gov.sg/media/docs/default-source/dtas/singapore-united-arab-emirates-dta-%28ratified%29%28mli%29%282-sep-2019%29.pdf"}]}