<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>0% (residence state only)</td><td>May be taxed only in the residence state. For Malaysian source dividends paid to a beneficial owner resident in Kuwait, they are exempt from any tax in Malaysia chargeable on dividends in addition to the tax on the company's income.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% / 10%</td><td>0% if taxable only in residence state; 10% maximum if source state taxes; 0% if approved loan from Kuwait to Malaysia (beneficial owner); 0% for government income.</td></tr></tbody></table>