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Is there a double tax treaty between two countries?

Hani · Founder & Tax Data Researcher · ArabTaxCalc
Short answer

Choose two countries to see whether they have a double tax treaty, whether it is in force and since when. We cover 35 countries: the Arab countries and the countries people most often move from or to, with 274 treaties in force between them, collected from each country's official treaty list.

Choose the two countries

Gulf states' treaties with common home countries

Whether each Gulf state has a treaty with the countries expats most often come from, and the year it was signed or took effect.

CountrySaudi ArabiaUAEQatarKuwaitOmanBahrain
AustraliaNoNoNoNoNoNo
BelgiumNoIn force 1996Signed 2007In force 1990Signed 2008In force 2007
CanadaNoIn force 2002NoIn force 2002In force 2004No
FranceIn force 1982In force 1989In force 1990In force 1982In force 1989In force 1993
GermanyNoNoNoIn force 1999Signed 2012No
ItalyIn force 2007In force 1995In force 2002In force 1987In force 1998No
NetherlandsIn force 2008In force 2007In force 2008In force 2001In force 2009In force 2008
SpainIn force 2007In force 2006In force 2015In force 2008In force 2015In force
SwedenIn force 2015NoNoNoNoNo
TurkeyIn force 2007In force 1993In force 2001In force 1997In force 2006In force 2005
UKIn force 2007In force 2016In force 2009In force 1999In force 1998In force 2010
USANoNoNoNoNoNo

"Signed" means signed but not yet in force. The year is the year of signing or entry into force, as the sources give it.

Between the Gulf states and other Arab countries

CountrySaudi ArabiaUAEQatarKuwaitOmanBahrain
Saudi Arabia-In force 2018In force 2025In force 2025NoSigned 2025
UAEIn force 2018-Signed 2024Signed 2024NoIn force 2024
QatarIn force 2025Signed 2024-Signed 2025In force 2022No
KuwaitIn force 2025Signed 2024Signed 2025-NoNo
OmanNoNoIn force 2022No-In force 2025
BahrainSigned 2025In force 2024NoNoIn force 2025-
JordanIn force 2016In force 2016In force 2004In forceNoIn force 2000
Iraq (list not published)Signed 2021Signed 2017NoNoSigned 2025No
LebanonNoIn force 1998In force 2005In force 2001In force 2001In force 2003
Syria (list not published)In force 2009In force 2000In force 2003In forceIn force 2005In force 2000
Palestine (list not published)NoSigned 2012NoNoNoNo
Palestine (inside the Green Line)NoIn force 2021NoNoNoNo
EgyptIn force 2016In force 2019In force 2023In force 2014Signed 2023In force 2016
Sudan (list not published)NoIn force 2001In force 1998In forceIn force 2003Signed 2006
Yemen (list not published)NoIn force 2001In forceIn forceIn forceIn force 2002
MoroccoIn force 2015In force 1999In force 2006In force 2002In force 2006In force 2000
AlgeriaIn force 2013In force 2001In force 2008In force 2008In force 2000In force 2000
TunisiaIn force 2010In force 1996In force 1997In force 2000In forceNo
Libya (list not published)NoSigned 2013NoNoNoNo
Mauritania (list not published)In force 2025In force 2015Signed 2003In forceNoNo
Somalia (list not published)NoNoIn forceNoNoNo
Djibouti (list not published)NoNoNoIn forceNoNo
Comoros (list not published)NoIn force 2015NoNoNoNo

Where a country's own official treaty list is not published, a missing treaty may only mean we could not find it.

What a treaty means for your salary

  • Where your salary is taxed: if you work in one country while tax resident in the other, the treaty decides which country taxes the salary. Usually the country of residence exempts or credits salary already taxed where the work was done.
  • Tax residence: if both countries treat you as resident, the treaty settles it in a fixed order: permanent home, then centre of vital interests, then habitual abode, then nationality.
  • Dividends, interest and royalties: a treaty usually lowers the tax withheld at source on payments between the two countries.
  • Credit for foreign tax: tax paid in one country is deducted from your tax in the other, so you do not pay twice on the same income.

No treaty does not always mean double tax: many countries credit foreign tax on their own, and the Gulf states do not tax salaries in the first place.

Frequently asked questions

What is a double tax treaty?

An agreement between two countries that decides which of them taxes each kind of income, so that someone resident in one country who works or invests in the other does not pay tax twice on the same income.

Do I need a treaty if I work in the Gulf?

The Gulf states do not tax employees' salaries, so a treaty matters most when your home country taxes its residents, or when you have income such as dividends or property in both countries.

How do I use a treaty?

You usually need a tax residence certificate from your country of residence, which you give to the employer or bank in the other country, or you claim a credit for foreign tax in your annual return.

What if there is no treaty?

First check whether your country of residence taxes your foreign income at all. Many countries credit tax paid abroad on their own, even without a treaty. Keep proof of the tax you paid in the country where you worked.

Sources

Collected from each country's official treaty list and from the lists of its partner countries (a pair counts when either side lists it). Last checked on 9 October 2026.

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