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<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>0% (residence state only)</td><td>Must be the beneficial owner</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Exempt if paid to the Government, local authority, statutory body, agency, authority, National Bank, or wholly owned company of the other State</td></tr></table>

Agreement between the Government of the Kingdom of BAHRAIN and the Government of His Majesty the Sultan and Yang Di-Pertuan of BRUNEI DARUSSALAM for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

Preamble

The Government of the Kingdom of Bahrain and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam,