<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>10</td><td>0% / 10%</td><td>0%: beneficial owner is a company holding directly at least 10% of the capital of the paying company. 10%: all other cases. Exemptions apply for specific government entities, central banks, sovereign wealth funds, and pension funds.</td></tr><tr><td>Interest</td><td>11</td><td>5%</td><td>Exemptions apply to governments, central banks, specific statutory bodies/sovereign wealth funds, pension funds, any loan granted by a bank, and indebtedness from credit sales of equipment, merchandise, or services.</td></tr></table>
Agreement between the SULTANATE OF OMAN and IRELAND for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
The Government of the Sultanate of Oman and the Government of Ireland,
Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,
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