Company Formation Dubai



Double Tax Treaty UAE-Singapore

Updated on Tuesday 19th April 2016

Rate this article
5 5 1
based on 1 reviews

Double-Tax-Treaty-UAE-SingaporeThe United Arab Emirates have signed a first double taxation agreement with Singapore in 1990 and it referred to the avoidance of double taxation of air transportation income. In 1997 the agreement was renewed and other incomes were added to the UAE-Singapore double taxation treaty. The newest protocol was added to the agreement at the end October 2014 and is pending ratification both in Singapore and the UAE.

The UAE-Singapore double taxation agreement

The double taxation agreement the UAE have signed with Singapore applies to the personal income earned by individuals residing in one or both countries. In the case of the UAE the agreement covers the corporate and the income tax, while in the case of Singapore the treaty covers the income tax. The UAE-Singapore double taxation treaty also applies only to individuals registered for taxation purposes in one or both countries. The same principle applies to Singapore and UAE companies.

The UAE-Singapore double tax treaty specifies that the income resulted from selling or renting immovable property may be taxed in one of the two countries. However, ships and aircrafts are not deemed immovable property under the UAE-Singapore double tax treaty. With respect to business profits, the agreement provisions these will be taxed only in the country the company carries out its operations. The double tax treaty between UAE and Singapore also establishes how dividends, interests and royalties will be taxed.

For more information about the avoidance of double taxation in the UAE you can ask our company registration agents in Dubai.

The new protocol to the UAE-Singapore double tax treaty

The new protocol to the UAE-Singapore double taxation treaty was added last year and refers to permanent establishments. Under the old tax treaty, permanent establishments were considered any business activities carried out in one of the countries for at least six months, while the new protocol specifies any business activity carried out in one of the states is considered a permanent establishment after being undertaken for 300 days continuously. The new protocol also reduced the dividend withholding tax from 7% to 0%.

For more information about UAE’s list of double tax treaties, please contact our Dubai agents in company incorporation. 


  • Adam Global 2016-01-20

    Thanks for giving the affirmative information.

Comments & Requests

Please note that client queries should NOT be posted here but sent through our Contact page.

Meet us in Dubai

Call us now at 0031765870401 to set up an appointment with our specialists in company formation in Dubai,  United Arab Emirates.

UAE free zones.png


free evaluation.png


Online Incorporation


Tax Calculator




Bridgewest international network takes great care of selecting its affiliates worldwide and their local partners from Dubai are no exception.

Francesco Dagnino, Partner of
Lexia Avvocati

Read more testimonials

Client Reviews

Excellent Services! Finally understood the differences between the types of Free Zones and offshore companies in UAE. Recommend! See more reviews Add your review!

We recommend ClientPedia

This website is marketed by ClientPedia

banner Clientpedia.jpg