<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>Article 10</td><td>5%, 10%, 15%</td><td>5% if beneficial owner is the State, specific government bodies or Central Bank: 10% if beneficial owner is a company (other than a partnership) holding directly at least 10% of capital: 15% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% or 0% (residence state only)</td><td>0% if paid to and beneficially owned by the State, specific government bodies or Central Bank.</td></tr></table>
Agreement between the SULTANATE OF OMAN and the PORTUGUESE REPUBLIC for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
StatusIn Force
Signed on28 April 2015
Entered into force26 July 2016
Amended on-
Terminated on-
The Sultanate of Oman and the Portuguese Republic,
Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, in order to promote and strengthen the economic relations between the two States,
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