W-8BEN-E for a UAE Free Zone Company: FZCO, FZ-LLC, or FZE — No US Tax Treaty
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Last checked: 30.09.2026. The United States and the United Arab Emirates have no income tax treaty in force. The UAE does not appear on the IRS United States Income Tax Treaties - A to Z list. Every withholding figure on this page reflects ordinary US statutory rules.
AI-generated imageIf a US company, marketplace, or broker has asked your UAE free zone company for Form W-8BEN-E, Part III (Lines 14–15) stays blank. There is no US–UAE income tax treaty, so there is no article to name and no reduced rate to claim. Part II (Lines 11–13) is a different section and stays blank for an ordinary FZCO, FZ-LLC, or FZE.
This page is for a mainland LLC, a free zone company (FZ-LLC, FZE, FZCO), a joint stock company, or an offshore company incorporated in the United Arab Emirates. It also says when the person behind the licence files Form W-8BEN instead, which number belongs on the foreign TIN line, and why a P.O. Box and an Emirates ID do not belong on the permanent residence address.
A Sole Establishment is a licence held by an individual. It is not a separate legal person, so that person files Form W-8BEN, not this form: start the W-8BEN wizard. A branch of a foreign company, including an FZ Branch, is not a UAE resident. The foreign parent files its own form.
If you prefer to skip the reading, you can start the W-8BEN-E wizard now. It already knows there is no US–UAE treaty and, by default, leaves Part III blank. In a few minutes you have a signature-ready PDF for $30.
Blank form or already filled in?
You can download the official blank form from the IRS, or get the same file filled in by the wizard.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for a UAE company.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for a Sole Establishment and for an individual.
- Already filled in (5–10 minutes): W-8BEN-E for a UAE company ($30) or W-8BEN for an individual ($5). Part III stays blank because there is no US–UAE treaty.
- IRS treaty list: United States Income Tax Treaties - A to Z — the United Arab Emirates does not appear on this list.
Which UAE business type are you actually dealing with?
The UAE is not on the US per se corporation list. The form still depends on which licence you hold:
- Mainland LLC, free zone company (FZ-LLC, FZE, FZCO), joint stock company (PJSC / PrJSC): Eligible entities that are a Corporation by default. Another classification is Form 8832. A single-member FZE, FZ-LLC, or LLC is not disregarded by default.
- Offshore company (for example RAK ICC or JAFZA Offshore): Also an eligible entity and a Corporation by default. Country of incorporation (Line 2) is the United Arab Emirates. Whether the company is tax resident in the UAE is a separate question. Ask your adviser.
- Civil company: A professional partnership. It defaults to Partnership, not Corporation.
- Sole Establishment: The licence is held by an individual. That person files Form W-8BEN.
- Branch, including an FZ Branch: Not a UAE resident. The foreign company files its own Form W-8BEN-E.
A Qualifying Free Zone Person can have a 0% UAE corporate tax rate on qualifying income. That is a UAE tax rule. It does not create a US exemption and it does not fill Part III.
Treaty benefits follow tax residence. An expatriate who is tax resident in the UAE does not claim the treaty of a country of citizenship unless that person is still a tax resident there under that country's rules, and that country has a treaty. This page does not decide whether someone is still tax resident in another country. Ask an adviser. A US citizen or a green-card holder living in Dubai is a US person and uses Form W-9, not Form W-8BEN.
Who actually needs to submit this form?
A UAE company that receives payments from a US business and needs to document that it is not a US person. Common cases:
- Consulting or software services from Dubai or Abu Dhabi: Work performed in the UAE is usually foreign-source. The form documents foreign status. It does not name a treaty article.
- US stock, software licences, or YouTube and AdSense: Genuine US-source dividends, software licences, and the US portion of ad revenue are withheld at 30% because there is no treaty.
- Goods sold through Amazon or Shopify: Sales of goods are usually not withheld on this form. Whether the seller has a US trade or business is a question for an adviser. This page does not answer it.
Line by line for a UAE free zone company
Use the legal name on the licence. Country of incorporation is the United Arab Emirates. Leave the postal code empty: the UAE does not use postal codes. Do not use a P.O. Box as the permanent residence address. The IRS does not accept it there. A P.O. Box can go in the mailing address only.
| Line | What you enter |
|---|---|
| Line 1 — Name | The legal name, for example Gulf Code FZCO. |
| Line 2 — Country of incorporation | United Arab Emirates. For an offshore company this line is still the United Arab Emirates. Tax residence is a separate question. Ask your adviser. |
| Line 4 — Chapter 3 status | Corporation for an LLC, FZ-LLC, FZE, FZCO, joint stock company, or offshore company. Partnership for a civil company. A Sole Establishment does not use this form. |
| Line 6 — Permanent residence address | Street, building, area, and emirate, for example Office 1201, Jumeirah Lakes Towers, Cluster X, Dubai. Leave the postal code empty. Do not put a P.O. Box here. |
| Line 9b — Foreign TIN | The company TRN, 15 digits, for example 100123456700003. That example shows the format only. It is not a real registration. An Emirates ID (784-…) is not a TIN. |
| Lines 14–15 — Part III | Leave blank. There is no US–UAE income tax treaty. |
| W-8BEN line 6a / 6b — an individual | Most individuals have no TIN. If you have a TRN because you are registered for VAT or Corporate Tax, enter it. Otherwise tick "FTIN not legally required". Do not enter an Emirates ID (784-…). |
A number that is not 15 digits is not a company TRN. A 15-digit TRN that does not start with 100 can still be the number on an FTA certificate. Confirm it before you sign.
Sample: completed W-8BEN-E for a UAE FZCO
A filled example for a fictional Dubai FZCO with an empty postal code, a 15-digit TRN, Active NFFE status, and Part III left blank.
Sample only. Gulf Code FZCO, Office 1201, Jumeirah Lakes Towers, Cluster X, Dubai, United Arab Emirates, TRN 100123456700003, Chapter 3 Corporation, FATCA Active NFFE, Part III blank.
US withholding without a treaty
There is no reduced-rate table, because there is no US–UAE income tax treaty. What matters is the source of the income:
| Income | US withholding | Why |
|---|---|---|
| Services performed from the UAE | 0% when the work is performed from the UAE, because that income is foreign-source | The form documents foreign status. The 0% result comes from the source rules, not from a treaty. |
| Services performed while physically in the United States | Not the foreign-source result. Whether the work is US-source depends on the facts. Ask an adviser. | Being in the United States can change the source. This page does not assign a rate to that case. |
| Software licences used in the United States | 30% | A software licence used in the United States is US-source. There is no treaty rate. |
| YouTube or AdSense, US portion | 30% | The US portion of ad revenue is US-source. There is no treaty rate. |
| Dividends on US stock | 30% | Statutory rate. There is no treaty rate. |
| Interest on US instruments | 30%, unless a US domestic exemption applies. Ask an accountant. | The portfolio interest exemption is a US statute, not a treaty. This page does not decide that it applies. |
| Sales of goods through Amazon or Shopify | Usually not withheld on this form. Whether the seller has a US trade or business is a question for an adviser. | This page does not decide that a seller has a US trade or business, and it does not decide that a seller does not. |
A 0% UAE corporate tax rate for a Qualifying Free Zone Person is not a US exemption. A US citizen or green-card holder in Dubai uses Form W-9.
Checklist vs. a ready-made PDF
A template that invents a treaty article is the wrong path for a UAE company. The wizard leaves Part III blank.
| Criterion | Published guides | Our wizard |
|---|---|---|
| Part III | Sometimes invent a treaty article | Leaves Part III blank |
| Foreign TIN | Easy to type an Emirates ID | Asks for a 15-digit TRN on the company form, and leaves the individual box unticked until you choose it |
| Address | Often ask for a postal code or a P.O. Box | Accepts an empty postal code for the UAE and warns against a P.O. Box as the permanent address |
Start the wizard now and get your finished PDF in minutes.
Frequently asked questions
Common questions from UAE free zone companies and from people living in the UAE.
Does the UAE have a tax treaty with the United States?
No income tax treaty. The UAE has treaties with many other countries. Those treaties do not reduce US withholding. Leave Part III blank.
Are services invoiced from Dubai withheld at 30%?
Services performed from the UAE are usually foreign-source, so US withholding on that income is 0%. The 30% rate is for genuine US-source income, such as US dividends, a software licence used in the United States, or the US portion of YouTube or AdSense.
Does a 0% free zone corporate tax rate reduce US withholding?
No. Qualifying Free Zone Person status is a UAE corporate tax rule. It is not a US exemption.
I am a US citizen living in Dubai. Which form do I file?
Form W-9. A US citizen or a green-card holder is a US person. Form W-8BEN is the wrong form.
I am a British citizen and a UAE tax resident. Can I use the US–UK treaty?
Treaty benefits follow tax residence. This page does not decide whether you are still tax resident in the United Kingdom. Ask an adviser. Do not write a treaty article on a form whose country of residence is the United Arab Emirates.
What number goes on the foreign TIN line?
A company uses its 15-digit TRN, for example 100123456700003 as a format illustration only. An individual who is not registered for VAT or Corporate Tax usually has no TIN and ticks "FTIN not legally required". An Emirates ID (784-…) is an identity number, not a tax identification number.
Can I use a P.O. Box?
Not as the permanent residence address. The IRS does not accept a P.O. Box there. You can put a P.O. Box in the mailing address. Leave the postal code empty. The UAE does not use postal codes.
Does a Sole Establishment file W-8BEN-E?
No. A Sole Establishment is not a separate legal person. The individual files Form W-8BEN.
Who files for an FZ Branch?
The foreign parent. An FZ Branch is not a UAE resident.
Where to go next
For more detail on specific parts of the form:
- Fill out your W-8BEN-E in the guided wizard: Start the W-8BEN-E wizard ($30)
- Are you an individual or a Sole Establishment?: Use the W-8BEN vs W-8BEN-E guide or the W-8BEN wizard ($5)
- General W-8BEN-E line-by-line guide: Form W-8BEN-E complete guide
- How withholding works without a valid W-8: US withholding tax guide
Common mistakes to avoid
- Writing another country's treaty article: the UAE has no income tax treaty with the United States. Leave Part III blank.
- Treating free zone 0% corporate tax as a US exemption: Qualifying Free Zone Person status does not change US withholding.
- Entering an Emirates ID (784-…) as a TIN: it is an identity number. Individuals who have no TRN tick "FTIN not legally required".
- Using a P.O. Box as the permanent residence address, or typing 00000 as a postal code: use the street address and leave the postal code empty.
- Filing Form W-8BEN as a US citizen or green-card holder in Dubai: use Form W-9.
- Filing W-8BEN-E for a Sole Establishment: that person files Form W-8BEN.
A note on UAE corporate tax
The UAE corporate tax and the Qualifying Free Zone Person 0% rate are UAE rules. They do not fill Form W-8BEN-E and they do not reduce US withholding.
Whether an offshore company is tax resident in the UAE is a separate question. Ask your adviser. This page does not decide it.
- Qualifying Free Zone Person: a UAE corporate tax status. It is not a US exemption.
- No personal income tax: an individual usually has a TRN only if registered for VAT or Corporate Tax.
- None of the above: changes the US form. Part III stays blank.
Ready to get your UAE free zone company's W-8BEN-E right the first time?
The guided wizard asks the same questions covered on this page and already knows there is no US–UAE treaty, so by default it leaves Part III blank.