Website Last updated:

July 30, 2026

<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>0% / 5% / 15%</td><td>0%: pension plan or Government holding < 5% of capital. 5%: Government holding >= 5% of capital; or company holding directly >= 10% of capital for a 365-day period. 15%: all other cases. Protocol 5 excludes REIT distributions.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% / 5% / 10%</td><td>0%: beneficial owner is a pension plan or Government holding < 50% of capital. 5%: pension plan or Government holding >= 50% of capital. 10%: all other cases.</td></tr></table>

CONVENTION Between The Government of the STATE OF ISRAEL and the Government of the UNITED ARAB EMIRATES for The Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

[GTL Notes - See Protocol 1]

StatusIn Force

Signed on31 May 2021

Entered into force29 December 2021

Amended on-

Terminated on-

The Government of the State of Israel and the Government of the United Arab Emirates

For the Government of the State of Israel