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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 recipient is beneficial owner. May also be taxed in residence state. Not applicable if effectively connected with a permanent establishment or fixed base in the source state.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>If recipient is beneficial owner. May also be taxed in residence state. Not applicable if effectively connected with a permanent establishment or fixed base in the source state. Exempt if paid by the other Contracting State, ministries, other governmental agencies, municipalities, the Central Bank, and other banks wholly owned by the other Contracting State.</td></tr></tbody></table>

Agreement for the Avoidance of Double Taxation with respect to Taxes on Income and Capital between the Government of the Islamic Republic of IRAN and the Government of KUWAIT

StatusIn Force

Signed on16 January 2008

Entered into forceVerified data not available

Amended on-

Terminated on-

The Government of the Islamic Republic of Iran and the Government of Kuwait, desiring to develop economic relations between them through the conclusion of an Agreement for the avoidance of double taxation with respect to taxes on income and capital, have agreed as follows:

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