UAE and Singapore · Dividends
Position as at 12 November 2026
Withholding rates
What tax is taken at source.
Last checked 12 November 2026.
Singapore → UAE
| 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
|
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 → Singapore
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.