UAE Corporate Tax Law sets a Withholding Tax rate of 0% on UAE-sourced income paid to non-residents. Article 45 of Federal Decree-Law No. 47 of 2022 gives the Cabinet the power to set a rate for specific categories of UAE-sourced income, but under Cabinet Decision No. 65 of 2023, that rate is 0%. No tax is currently withheld or deducted at source, and no Withholding Tax return needs to be filed today.
Full breakdown of what Article 45 covers, why the rate is 0% today, and what would trigger a change: https://qasproglobal.com/uae-withholding-tax-2026-article-45/
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