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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%</td><td>If the beneficial owner is a resident of the other Contracting State. Exempt for Government, political subdivisions, local authorities, Central Bank, or other agreed governmental agencies/financial institutions.</td></tr><tr><td>Interest</td><td>Article 11</td><td>1%</td><td>If the recipient is the beneficial owner of the interest. Exempt for Government, political subdivisions, local authorities, Central Bank, or other agreed governmental agencies/financial institutions.</td></tr></tbody></table>

Agreement between the Government of the Republic of KENYA 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 Republic of Kenya and the Government of the State of Kuwait desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;