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<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 10</td><td>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 11</td><td>5% / 0%</td><td>5% if the beneficial owner of the interest is a resident of the other Contracting State. 0% if derived by the Government of the other Contracting State or by the Central/National Bank of that State.</td></tr></tbody></table>

Agreement between the Government of the State of QATAR and the Government of the Republic of BELARUS for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

StatusIn Force

Signed on3 April 2007

Entered into force14 November 2007

Amended on-

Terminated on-

The Government of the of the State of-Qatar, and the Government of the Republic of Belarus, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: