<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>0%<br>10%</td><td>0% if the beneficial owner is a company holding directly at least 10% of the capital of the paying company.<br>10% in all other cases.<br>Residence state only if beneficially owned by the State, its Central Bank, pension funds or listed state bodies (Article 10(3)). PE or fixed base: Article 7 or 14.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence State of the beneficial owner. PE or fixed base: Article 7 or 14.</td></tr></tbody></table>
Agreement between the Government of the SULTANATE OF OMAN and the Government of the GRAND DUCHY OF LUXEMBOURG for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance
StatusIn Force
Signed on16 October 2024
Entered into force1 January 2026
Amended on-
Terminated on-
The Government of the Sultanate of Oman and the Government of the Grand Duchy of Luxembourg,
Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,
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