Beta Version

Website Last updated:

July 23, 2026

<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>10%</td><td>5%: where the beneficial owner is the Government of a Contracting State, a governmental institution, or a company controlled by the Government/governmental institution. <br>10%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>10%</td><td>0%: if derived by or on the Government of a Contracting State, a governmental institution, a company controlled by the Government/governmental institution, or for loans guaranteed by the Government/governmental institution. <br>10%: in all other cases.</td></tr></tbody></table>

Agreement between the State of KUWAIT and the Democratic Socialist Republic of SRI LANKA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits