The 2025 income and capital tax treaty between Russia and the UAE took effect on 18 July 2025, which replaces the 2011 limited tax treaty. 

The 2025 Russia–UAE income and capital tax treaty entered into force on 18 July 2025.

The new agreement, signed on 17 February 2025, will replace the 2011 limited tax treaty, which primarily covered income and gains related to a Contracting State or its financial and investment institutions.

The treaty will generally take effect from 1 January 2026 for withholding taxes and other types of taxes.

Earlier, Russia enacted Federal Law No. 189-FZ, ratifying the new tax treaty with the UAE, on 7 July 2025.