Since there is currently no personal income tax in the United Arab Emirates, the tax relief paid abroad is not applicable.
Individuals who are nationals or residents of the United Arab Emirates, as well as companies resident in the country, have access to an extensive and expanding network of treaties to avoid double taxation. These treaties can provide tax relief in partner countries.
Below are the treaties to avoid double taxation currently in force. In addition, several other treaties are in different stages of negotiation and ratification.