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% / 0% (source state)</td><td>5% if beneficial owner is a resident of the other Contracting State. 0% if beneficial owner is the Government, political subdivision, local authority, Central Bank, or certain governmental/state-provided entities of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 0% (source state)</td><td>5% if beneficial owner is a resident of the other Contracting State. 0% if beneficial owner is the Government, political subdivision, local authority, Central Bank, or certain governmental/state-provided entities of the other Contracting State.</td></tr></tbody></table>

Convention between the Government of the Republic of SLOVENIA 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 and on Capital

The Government of the Republic of Slovenia and the Government of the State of Kuwait desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital;