<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>Malta source: max 10% / max 15%<br>Kuwait source: 0% (residence state only)</td><td>Malta source: Max 10% of gross amount for dividends payable to the Government of Kuwait or its institutions/inter-governmental entities (Art 4 para 2). Max 15% of gross amount in all other cases. Malta tax applies to the share of pre-tax profits attributable to the Kuwaiti shareholder; no further Malta tax on dividends. Not applicable if effectively connected with PE/fixed base. Kuwait source: No Kuwaiti tax shall be charged if the beneficial owner is a resident of Malta.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the Contracting State of which the beneficial owner is a resident. Not applicable if effectively connected with PE/fixed base.</td></tr></tbody></table>