<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>7% / 0% (residence state only)</td><td>7% general rate. 0% (residence state only) if the beneficial owner is the Government, its institutions, wholly-owned entities, or a company at least 20% owned by the Government.</td></tr><tr><td>Interest</td><td>Article 11</td><td>7% / 0% (residence state only)</td><td>7% general rate. 0% (residence state only) if paid to the Government, political subdivision, local authority, Central Bank, wholly-owned financial institutions, a company at least 20% owned by the Government, or for debt-claims indirectly financed by the Government.</td></tr></table>