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June 26, 2026

This treaty between the UAE and Zimbabwe seeks to eliminate double taxation and prevent fiscal evasion concerning taxes on income. It covers UAE income and corporate tax, and Zimbabwe's income tax, non-resident taxes, and capital gains tax. The agreement sets maximum withholding tax rates of 5% for dividends (Article 11), 9% for royalties (Article 13), and 6% for technical fees (Article 14). Notably, under Article 12, interest income is taxable only in the recipient's country of residence. Key articles also define rules for business profits and permanent establishment.

Agreement between the Republic of Zimbabwe and the Government of the Republic of United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

StatusIn Force

Signed on17 June 2018

Entered into force7 February 2021

Amended on-

Terminated on-

Preamble

WHEREAS the Government of the United Arab Emirates and the Republic of Zimbabwe, hereinafter jointly referred to as Contracting States, and individually referred to as Contracting State;

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) 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

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 - Other Income

Article 25 - Elimination of Double Taxation

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Non-Discrimination

Article 29 - Income from Government and Investment Institutions

Article 30 - Miscellaneous Rules

Article 31 - Members of Diplomatic Missions and Consular Posts

Article 32 - Entry into Force

Article 33 - Duration and Termination

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