<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(2)</td><td>10% / 15%</td><td>10% if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends; 15% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11(2)</td><td>10%</td><td>None</td></tr></table>
CONVENTION between the KINGDOM of BAHRAIN and the PORTUGUESE REPUBLIC for the AVOIDANCE of DOUBLE TAXATION and the PREVENTION of FISCAL EVASION with RESPECT to TAXES on INCOME
The Kingdom of Bahrain and the Portuguese Republic, Desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
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