The agreement applies to personal, corporate, and single trade taxes in Benin, as well as income and corporate taxes in the UAE.
The UAE Ministry of Finance has announced that the income tax treaty with Benin entered into force on 23 January 2025.
Originally signed on 4 March 2013, the agreement applies to personal, corporate, and single trade taxes in Benin, as well as income and corporate taxes in the UAE.
The withholding tax rates are set at 0% for both dividends and interest. For royalties, no specific rate is established, so the domestic tax rates of the relevant country apply.
The treaty takes effect for withholding taxes from 23 January 2025 and applies to other taxes for taxable periods starting on or after this date.
