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August 24, 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>Article 10</td><td>10% / 15%</td><td>10% if beneficial owner is a company (excluding partnerships) which holds directly at least 10% of the capital of the paying company; 15% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0% (residence state only)</td><td>10% of the gross amount of the interest; 0% if derived by or on the government of the other Contracting State or any governmental institution or other entity, or an institution/company whose capital is wholly owned by the government/governmental institution/entity, or on loans guaranteed by the government/governmental institution/entity.</td></tr></tbody></table>

Convention between the Government of the Republic of the PHILIPPINES 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 the Philippines and the Government of the State of Kuwait desiring to promote their mutual economic relations through the conclusion between them of a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;