<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 11</td><td>7.5%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 12</td><td>10%</td><td>If the beneficial owner of the interests is a resident of the other Contracting State.</td></tr></tbody></table>
Agreement Between the UNITED ARAB EMIRATES and the REPUBLIC OF RWANDA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
StatusIn Force
Signed on1 November 2017
Entered into force4 December 2019
Amended on-
Terminated on-
Preamble
The Government of the United Arab Emirates and the Government of the Republic of Rwanda
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