<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>11</td><td>10%</td><td>10% if the recipient is the beneficial owner. 0% (residence state only) if the beneficial owner is the state itself, local government, local authority, or their financial institutions.</td></tr><tr><td>Interest</td><td>12</td><td>7%</td><td>7% if the recipient is the beneficial owner. 0% (residence state only) if paid to the government, a political or administrative subdivision, local authority, wholly-owned agency, or financial institutions.</td></tr></table>