<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>10%</td><td>Taxable in source state: 10% of gross amount.</td></tr><tr><td>Dividends</td><td>Article 10</td><td>0%</td><td>Dividends paid by a company resident in Cyprus to a resident of Kuwait shall be exempt from any tax in Cyprus chargeable on dividends in addition to tax on profits/income of the company, as long as Cyprus does not impose such additional tax.</td></tr></tbody></table>