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<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>0% (residence state only): if paid to the Government, subdivisions, local authorities, central bank, or wholly government-owned entities</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>0% (residence state only): if paid to the Government, subdivisions, local authorities, central bank, or wholly government-owned entities</td></tr></table>

Agreement between THE KINGDOM OF SAUDI ARABIA and GEORGIA for the avoidance of double taxation with respect to taxes on income and on capital and the prevention of tax evasion

The Kingdom of Saudi Arabia and Georgia desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital and the prevention of tax evasion

Have agreed as follows:

Article 1: Persons Covered

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