<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>10(2)</td><td>10%</td><td>If the recipient is the beneficial owner of the dividends.</td></tr><tr><td>Interest</td><td>11(2), 11(3)</td><td>5% / 12.5%</td><td>5% if paid on a loan granted by a bank carrying on a bona fide banking business or similar financial institution; 12.5% in all other cases. Exempt if derived and beneficially owned by the Government, political sub-division, local authority, or Central Bank.</td></tr></table>