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June 26, 2026

This agreement between the UAE and India aims to prevent double taxation on income and capital (Article 2). It establishes maximum withholding tax rates on cross-border payments. For dividends, the rate is capped at 10% (Article 10). For interest, the rate is 5% for banks and similar financial institutions and 12.5% in all other cases (Article 11). Royalties are subject to a maximum withholding tax of 10% (Article 12). The treaty provides for the elimination of double taxation through a tax credit method for residents of both states (Article 25).

An Agreement between the Government of the REPUBLIC OF INDIA 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 and on Capital

[GTL Notes - See Protocol]

StatusIn Force

Signed on29 April 1992

Entered into force22 September 1993

AmendmentsProtocol 1: 3 October 2007Protocol 2: 12 March 2013

Terminated on-

The Government of the Republic of India and the Government of the United Arab Emirates desiring to promote mutual economic relations by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees

Article 17 - Income Earned by Entertainers and Athletes

Article 18 - Remuneration and Pensions in Respect of Government Service

Article 19 - Non-Government Pensions and Annuities

Article 20 - Students, Trainees and Apprentices

Article 21 - Professors, Teachers and Researchers

Article 22 - Other Income

Article 23 - Capital

Article 24 - Income of Government and Institutions

Article 25 - Elimination of Double Taxation

Article 26 - Non-Discrimination

Article 27 - Mutual Agreement Procedure

Article 28 - Exchange of Information

Article 29 - Limitation of Benefits

Article 30 - Diplomatic and Consular Activities

Article 31 - Entry into Force

Article 32 - Termination

Protocol

Footnotes

Article 1
Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered