<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 11</td><td>5% / 10%</td><td>5% if beneficial owner is a company which owns at least 3% of the shares of the company paying the dividends. 10% in all other cases.</td></tr><tr><td>Interest</td><td>Article 12</td><td>10% / 0% (residence state only)</td><td>0% (residence state only) if the beneficial owner is the other State, a political subdivision, local government, local authority, Central Bank, or specified government institutions. 10% in all other cases.</td></tr></table>