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June 26, 2026

This agreement between the UAE and Russia applies to income from investments by the states and their financial institutions. Covered taxes include Russia's tax on profit of organizations and the UAE's corporation and income tax. The treaty stipulates that income from dividends and interest is taxable only in the state where the recipient is a resident, effectively setting a 0% source tax for these state entities. Capital gains from the alienation of immovable property are taxed in the state where the property is located. The agreement also contains key provisions for mutual agreement procedures, exchange of information, and prevention of abuse.

Agreement Between the Government of the RUSSIAN FEDERATION and the Government of the UNITED ARAB EMIRATES on Taxation of Income From Investments of the Contracting States or Their Financial and Investment Institutions

StatusSuperseded

Signed on7 December 2011

Entered into force23 June 2013

Amended on-

Terminated on18 July 2025

Preamble

The Government of the Russian Federation and the Government of the United Arab Emirates,

Desiring to promote and to reinforce economic and financial cooperation between them, and to intensify cooperation in the field of investment,

Acknowledging that the reciprocal tax benefits to the state-owned financial and investment institutions will further enhance the existing strategic partnership and increase the flow of capital between the two countries,

Have agreed as follows:

Contents

Article 1 - Taxes Covered

Article 2 - Definitions

Article 3 - Income From Immovable Property

Article 4 - Dividends

Article 5 - Interest

Article 6 - Capital Gains

Article 7 - Prevention of Abuse

Article 8 - Mutual Agreement Procedure

Article 9 - Exchange of Information

Article 10 - Entry Into Force

Article 11 - Termination

Article 1
Taxes Covered

The taxes, to which this Agreement shall apply, are in particular:
1. in the Russian Federation:
  - the tax on profit of organizations;
2. in the United Arab Emirates:
  1. the corporation tax,
  2. the income tax, including provincial taxes on income chargeable in each Emirate.
This Agreement shall also apply to any identical or substantially similar taxes which are imposed by any of the Contracting States after the date of signature of the Agreement in addition to, or in place of, the taxes referred to in paragraph 1 of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes, which have been made in their respective taxation laws.
Notwithstanding any other provision of this Agreement, nothing in this Agreement shall affect the right of any political subdivision or local government of the United Arab Emirates to apply its own laws and regulations regarding the taxation of income, gains and capital relating to the ownership, management, production, exploration, exploitation, transportation and distribution of natural resources and hydrocarbons, including oil and gas, and condensates, derivatives and primary by-products thereof. In the unlikely event of any inconsistency between this paragraph and any other provision of this Agreement, this paragraph shall prevail.

Article 1Taxes Covered

Article 2Definitions

Article 1
Taxes Covered

Article 2
Definitions