UAE and Singapore · Interest
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 |
|---|---|---|---|
| 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
|
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.