Lithuania has ratified a tax treaty with Kuwait. The treaty was signed on April 18th, 2013, and includes the following withholding rates:
- Dividends - 5% when the beneficial owner is a company that holds at least 10% of the paying company's capital, otherwise 15%
- Interest - 10%
- Royalties - 10%
The treaty will enter into force after the ratification instruments are exchanged.