UAE and United Kingdom · Royalties
Position as at 11 November 2026
Withholding rates
What tax is taken at source.
Last checked 11 November 2026.
United Kingdom → UAE
| Payment | Treaty cap | Domestic rate without treaty | Conditions and evidence |
|---|---|---|---|
| RoyaltiesArt. 12 | 0% | UK rate without the treaty: 20% | Taxed only in the UAE when a UAE resident is the beneficial owner. 2 of 2 official sourcesArt. 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 11 November 2026.
UAE → United Kingdom
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.