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July 30, 2026

<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner. This provision does not apply if the main purpose of the share creation/assignment was to take advantage of this Article.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner. This provision does not apply if the main purpose of the debt claim creation/assignment was to take advantage of this Article.</td></tr></tbody></table>

Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the REPUBLIC OF SEYCHELLES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

StatusIn Force

Signed on19 September 2006

Entered into force23 April 2008

Amended on-

Terminated on-

The Government of the United Arab Emirates and the Government of the Republic of Seychelles, desiring to promote and strengthen the economic relation by concluding an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital have agreed as follows: