Website Last updated:

June 26, 2026

This agreement between the UAE and Zambia aims to eliminate double taxation on income for residents of both nations. The treaty applies to UAE income and corporate tax, and Zambian income tax. It establishes maximum withholding tax rates for cross-border payments, setting a cap of 5% on the gross amount for dividends under Article 11, 5% for interest under Article 12, 5% for royalties under Article 13, and 5% for technical service fees under Article 14. Key provisions also address the taxation of business profits, the definition of a permanent establishment, and the exchange of information.

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

[GTL Notes - See Protocol]

StatusIn Force

Signed on7 February 2020

Entered into force13 January 2023

Amended on-

Terminated on-

The Government of the Republic of Zambia and the United Arab Emirates desiring to further develop their economic relationship and to enhance their cooperation in tax matters, 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 arrangement 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

Article 4 - General Definitions

Article 5 - Resident

Article 6 - Permanent Establishment

Article 7 - Income from Immovable Property

Article 8 - Business Profits

Article 9 - Shipping and Air Transport

Article 10 - Associated Enterprises

Article 11 - Dividends

Article 12 - Interest

Article 13 - Royalties

Article 14 - Fees for Technical Services

Article 15 - Capital Gains

Article 16 - Independent Personal Services

Article 17 - Income from Employment

Article 18 - Directors' Fees

Article 19 - Artists and Sportsmen

Article 20 - Pensions and Annuities

Article 21 - Government Service

Article 22 - Teachers and Researchers

Article 23 - Students and Trainees

Article 24 - Entitlement to Benefits

Article 25 - Other Income

Article 26 - Elimination of Double Taxation

Article 27 - Mutual Agreement Procedure

Article 28 - Exchange of Information

Article 29 - Non Discrimination

Article 30 - Miscellaneous Rules

Article 31 - Income of Government and Institutions

Article 32 - Members of Diplomatic Missions and Consular Posts

Article 33 - Entry into Force

Article 34 - Duration and Termination

Protocol

Article 1
Persons Covered

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

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered