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UAE and Singapore · Royalties

Position as at 12 November 2026

Withholding rates

What tax is taken at source.

Last checked 12 November 2026.

Singapore → UAE

What tax is taken at source.
PaymentTreaty capDomestic rate without treatyConditions and evidence
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).

  • Singapore's 5% cap on royalties applies only if the UAE recipient is the beneficial owner of the royalties (Art 12(2)).
3 of 3 official sources

Art. 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. 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.