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August 14, 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>0% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner.</td></tr><tr><td>Interest</td><td>Article 12</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner.</td></tr></tbody></table>

Agreement between the Government of the REPUBLIC OF SAN MARINO and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

[GTL Notes - See Protocol]

StatusIn Force

Signed on11 July 2018

Entered into forceVerified data not available

Amended on-

Terminated on-

The Government of the Republic of San Marino and the Government of the United Arab Emirates,