Website Last updated:

June 26, 2026

The UAE-Botswana DTAA covers income taxes and establishes specific withholding tax rates: 5% on dividends for a 10% holding (7.5% otherwise), 7.5% on interest, 7.5% on royalties, and 5% on fees for technical services. The treaty includes provisions allowing domestic law to govern income from hydrocarbons and mineral resources and an Entitlement to Benefits" clause to prevent treaty shopping. A construction project creates a permanent establishment if it lasts more than nine months. To eliminate double taxation, both states apply the credit method, preventing income from being taxed twice."

Agreement between the Government of the REPUBLIC OF BOTSWANA and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

StatusIn Force

Signed on12 October 2018

Entered into force27 March 2020

Amended on-

Terminated on-

The Government of the Republic of Botswana and the Government of the United

Arab Emirates;

Desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income;

Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States).

Have agreed as follows:

Contents

Article 1 - Persons covered

Article 2 - Taxes Covered

Article 3 - Income from Hydrocarbons and Mineral Resources

Article 4 - General Definitions

Article 5 - Resident

Article 6 - Permanent Establishment

Article 7 - Income from Immovable Property

Article 8 - Business Profits

Article 9 - Air Transport

Article 10 - Associated Enterprises

Article 11 - Dividends

Article 12 - Interest

Article 13 - Royalties

Article 14 - Capital Gains

Article 15 - Fees for Technical Services

Article 16 - Income from Employment

Article 17 - Directors' Fees

Article 18 - Artistes and Sportsmen

Article 19 - Pensions and Annuities

Article 20 - Government Service

Article 21 - Teachers and Researchers

Article 22 - Students and Trainees

Article 23 - Other Income

Article 24 - Entitlement to Benefits

Article 25 - Elimination of Double Taxation

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Non-Discrimination

Article 29 - Miscellaneous Rules

Article 30 - Members of Diplomatic Missions and Consular Posts

Article 31 - Entry Into Force

Article 32 - Duration and Termination

Article 1Persons covered

Article 1
Persons covered