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<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 10</td><td>5%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State. Exemption for Government or governmental institutions of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>If the beneficial owner of the interest is a resident of the other Contracting State. Exemption for Government or governmental institutions of the other Contracting State.</td></tr></tbody></table>

Agreement between the Government of the Republic of ARMENIA and the Government of the State of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

The Government of the Republic of Armenia and the Government of the State of Kuwait,

desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,