<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% / 15%</td><td>5% if beneficial owner is a qualifying Contracting State/government entity or a company holding directly at least 25% of capital for a 365 day period: 15% in all other cases. Exempt if beneficial owner is a pension or severance fund.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0% (residence state only)</td><td>10% general rate: 0% (residence state only) if paid to and beneficially owned by the other Contracting State, political subdivision, local authority, or listed government institution.</td></tr></table>