Beta Version

Website Last updated:

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 11</td><td>5%</td><td>May also be taxed in the source state at 5% of the gross amount of dividends if the beneficial owner is a resident of the other Contracting State. Otherwise, only taxable in the residence state. Subject to anti-abuse rule.</td></tr><tr><td>Interest</td><td>Article 12</td><td>0% (residence state only)</td><td>Interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other Contracting State. Subject to anti-abuse rule.</td></tr></tbody></table>

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;