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July 3, 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>N/A</td><td>Not provided</td><td></td></tr><tr><td>Interest</td><td>N/A</td><td>Not provided</td><td></td></tr><tr><td>Royalties</td><td>N/A</td><td>Not provided</td><td></td></tr><tr><td>Fees for Technical Services (FTS)</td><td>N/A</td><td>Not provided</td><td></td></tr><tr><td>Capital Gains : Immovable Property</td><td>N/A</td><td>Not provided</td><td></td></tr><tr><td>Capital Gains : Shares</td><td>N/A</td><td>Not provided</td><td></td></tr><tr><td>Construction PE</td><td>N/A</td><td>Not provided</td><td></td></tr><tr><td>Services PE</td><td>N/A</td><td>Not provided</td><td></td></tr></tbody></table><h3>Other Relevant Provisions</h3><table><thead><tr><th>Provision</th><th>Article reference</th><th>Description</th></tr></thead><tbody></tbody></table>

Memorandum of Understanding between THE Government of the UNITED STATES OF AMERICA and The Government of the State of KUWAIT for The Reciprocal Tax Exemption on Income Derived from The Operation of Aircraft

The Government or the State of Kuwait and the Government of the United States of America (hereinafter referred to as the 'Contracting Parties');

Desiring to strengthen the cooperation between them in the field of civil aviation towards mutual coordination between them in respect of the income derived from the international operation of aircraft between the State of Kuwait and the United States of America;

Have agreed as follows:

Contents

Article 1 - Taxes Covered

Article 2 - Definitions

Article 3 - Entry into Force

Article 4 - Termination

Article 1Taxes Covered

Article 1
Taxes Covered