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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>0% (residence state only)</td><td>Dividends are taxable only in the state of residence of the recipient. The Protocol clarifies this does not hinder the application of Syrian law on dividends received by Syrian citizens for shares owned in Saudi Arabia.</td></tr><tr><td>Interest</td><td>Article 11</td><td>7.5%</td><td>Applicable if the receiver is the beneficial owner. The Protocol contains a Most Favored Nation (MFN) clause granting Saudi residents any lower rate agreed by Syria with another state.</td></tr></table>

Convention between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the SYRIAN ARAB REPUBLIC for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Tax on Income and on Capital

The Government of the Kingdom of Saudi Arabia and the Government of the Syrian Arab Republic, desiring to conclude a Convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital;