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What is the interest withholding rate between United Arab Emirates and Hong Kong?

The United Arab Emirates-Hong Kong tax treaty reduces the withholding rate on interest payments to 0%. This means interest paid between residents of these two countries is exempt from withholding tax at source. This is particularly beneficial for cross-border debt financing and bank deposits. The 0% rate still requires proper documentation — it does not apply automatically. Interest is fully exempt — United Arab Emirates has 16 such treaties in its network.

Network Comparison

United Arab Emirates

Rank 8 of 21 active treaties (lowest rate = #1)

Lower rates with: Egypt (0%), France (0%), United Kingdom (0%)

Higher rates with: South Korea (0%), Malaysia (0%), Netherlands (0%)

Hong Kong

Rank 1 of 23 active treaties (lowest rate = #1)

Higher rates with: Australia (0%), Switzerland (0%), Germany (0%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.

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