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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>Applicable if the beneficial owner is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Applicable if the beneficial owner is a resident of the other Contracting State. Exempt if the payer or recipient is the Government, a political subdivision, statutory body, local authority, or a wholly-owned institution, agency, or instrumentality thereof.</td></tr></table>

Agreement between the Government of the KINGDOM OF SAUDI ARABIA and the Government of MALAYSIA for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income

DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered