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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%<br/>10%</td><td>5%: if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends, or if the beneficial owner of the dividends is a resident of the other Contracting State as defined in paragraph 2 of Article 4.<br/>10%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>If the beneficial owner of the interest is a resident of the other Contracting State.</td></tr></tbody></table>

Convention between the Government of the PORTUGUESE REPUBLIC 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

The Government of the Portuguese Republic and the Government of the State of Kuwait, desiring to promote their mutual economic relations through the conclusion between both Contracting States of a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;