Is there an Australia-UAE tax treaty? What no DTA means for your move
Is there an Australia-UAE tax treaty?
No. Australia has no double tax agreement (DTA) with the UAE. The UAE has signed DTAs with a long list of other countries, and the Ministry of Finance publishes the current list of UAE agreements, but Australia is not on it.
The confusion is understandable. The Australia-UAE Comprehensive Economic Partnership Agreement (CEPA) is real and in force, and people hear “agreement” and assume tax. It is a trade agreement. It covers goods, services and investment access, and it does nothing about who taxes your salary, dividends or capital gains.
What does having no DTA actually change?
A tax treaty does two jobs for a person who moves. It contains tie-breaker rules that decide which country gets to call you resident if both claim you, and it gives relief or reduced withholding on certain cross-border income. On this corridor, neither job is available.
| Corridor with a DTA | Australia to UAE | |
|---|---|---|
| Residency tie-breaker | Treaty decides if both claim you | None. Each country applies its own rules |
| Relief on cross-border income | Treaty articles may reduce or credit tax | Domestic law only |
| Value of a UAE residency certificate | Supports a treaty claim | Evidence of UAE residence, no treaty effect |
In practice, your Australian tax position depends entirely on whether you have actually stopped being an Australian resident. There is no second route to the same result.
How do you stop being an Australian tax resident without a treaty?
Australian residency for individuals is not a simple day count. It turns on the common-law “resides” test plus three statutory tests: domicile, the 183-day test and the Commonwealth superannuation test. The ATO’s residency guidance sets these out. The outcome is a matter of facts and circumstances.
A “bright line” reform to simplify this has been recommended for years. As far as we could verify in October 2026, it has not been legislated. Do not plan around a rule that does not exist.
Ties matter in this analysis, and families, property, accounts and how long you intend to stay can all count. I’ll be straight about it: the founders who get into trouble are usually the ones who left with a one-way ticket but kept the house, the spouse and the Australian routine.
Does leaving Australia trigger capital gains tax?
Ceasing residency triggers CGT event I1. This is a deemed disposal, at market value, of assets that are not taxable Australian property. Shares in a business, for example, can be caught.
There is an election to keep those assets inside the Australian CGT net instead. That defers the tax rather than removing it, and with no treaty there is no relief to soften what comes later. Which way to go depends on the asset, your plans and your timeline, and it needs Australian-qualified advice before you leave, not after.
Selling a former Australian home while you are non-resident can also affect the main-residence exemption. Flag it early and take advice before you list.
What about superannuation?
Your super stays preserved under Australian rules. Leaving the country does not unlock it, and a UAE base changes nothing about access. Plan your cash flow on the basis that it is out of reach.
Does 0% UAE personal income tax make the treaty gap irrelevant?
Partly. The UAE charges 0% personal income tax, so you are unlikely to face a UAE bill on top of an Australian one. The exposure runs one way: Australia, not the UAE, is the country that may still tax you.
It matters more for business structures. UAE corporate tax is 9% above the threshold, and a UAE company you direct while still Australian-resident raises company-residence questions that no treaty will settle. Our Tax & Compliance team works with Australian-qualified advisers on exactly this overlap, since the UAE side is only half the picture.
You can still get a UAE tax residency certificate from the Federal Tax Authority if you meet its criteria. It is useful evidence for banks and for UAE purposes. It simply cannot be used as a treaty shield with Australia.
What should Australians do before moving?
Decide the Australian exit position first, then build the UAE base around it. Sort out your CGT election, your property, your super and your family ties with Australian advice. Then set up residency, company and banking in Dubai, Abu Dhabi or RAK, depending on what suits the business.
For the wider picture of the move, see our Australia to UAE corridor guide.
Questions people ask
Does Australia have a double tax agreement with the UAE?
No. The UAE has a large network of double tax agreements with other countries, but Australia is not one of them. The Australia-UAE CEPA covers trade, not tax, so it gives you no treaty protection on income or gains.
Can a UAE tax residency certificate end my Australian tax residency?
No. A UAE tax residency certificate shows the UAE authorities accept you as a UAE resident. It does not bind the ATO, which applies Australian residency tests to your facts. Without a treaty, there is no tie-breaker that lets the certificate settle a dispute.
Can I be an Australian and UAE tax resident at the same time?
Yes, in principle. The UAE charges 0% personal income tax, so dual residence rarely produces a UAE bill. The real risk is that Australia still treats you as a resident and taxes your worldwide income, and nothing in a treaty can move that.
What happens to my superannuation if I move to the UAE?
It stays preserved under Australian rules. Moving overseas does not unlock it, and the UAE has no mechanism to change that. How it is taxed and accessed later is a question for Australian-qualified advice.
Is there any tax treaty benefit for an Australian company with a UAE company?
No, because the same absence of a treaty applies to companies. Cross-border payments between an Australian and a UAE entity are dealt with under domestic law on each side. Get Australian and UAE advice together before structuring anything.