<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%</td><td>If the recipient is the beneficial owner</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>If the recipient is the beneficial owner</td></tr></table>
Agreement between the Government of the KINGDOM OF BAHRAIN and the Government of the ISLAMIC REPUBLIC OF IRAN for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital
THE GOVERNMENT OF THE KINGDOM OF BAHRAIN AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN hereinafter referred to as the Contracting States;
Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital;
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