<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>10</td><td>5% / 10% / 0% (residence state only)</td><td>5%: beneficial owner is a company holding directly or indirectly at least 25% of the capital of the paying company / 10%: all other cases / 0%: beneficial owner is the State itself, a political subdivision, local authority, or a resident financial institution</td></tr><tr><td>Interest</td><td>11</td><td>5% / 0% (residence state only)</td><td>5%: general rate / 0%: beneficial owner is the State itself, a political subdivision, local authority, or a resident financial institution</td></tr></table>