<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%<br/>0%</td><td>5% if the beneficial owner of the dividends is a resident of the other Contracting State.<br/>0% if the beneficial owner is the other Contracting State, a political subdivision or local authority, the Central Bank, or other governmental agencies or financial institutions as specified and agreed.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br/>0%</td><td>5% if the beneficial owner of the interest is a resident of the other Contracting State.<br/>0% if the beneficial owner is the other Contracting State, a political subdivision or local authority, the Central Bank, or other governmental agencies or financial institutions as specified and agreed.</td></tr></tbody></table>
Agreement between the HELLENIC REPUBLIC and 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 Hellenic Republic and
The Government of the State of Kuwait
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