UAE and Switzerland · Royalties

Position as at 11 November 2026

Withholding rates

What tax is taken at source.

Last checked 11 November 2026.

Switzerland → UAE

What tax is taken at source.
Payment	Treaty cap	Domestic rate without treaty	Conditions and evidence
RoyaltiesArt. 12	0%	Swiss rate without the treaty: 0% (no withholding tax on royalties)	Taxed only in the UAE; equipment rentals count as business profits. 1 of 2 official sources Art. 12 Swiss treaty textLast checked 11 November 2026.

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 11 November 2026.

UAE → Switzerland

The UAE charges 0% on these payments.

Checked by PBF against official sources. Position as at 11 November 2026. How we check

PBF UAE Tax Hub. General information, not advice.