<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 10</td><td>5% / 0% (residence state only)</td><td>5% general rate. 0% applies if the beneficial owner is the State itself, a political subdivision, local government, local authority, Central Bank, or specific recognized government institutions.</td></tr><tr><td>Interest</td><td>Article 11</td><td>2% / 0% (residence state only)</td><td>2% general rate. 0% applies if the beneficial owner is the State itself, a political subdivision, local government, local authority, Central Bank, or specific recognized government institutions.</td></tr></table>