<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</td><td>5% / 0% (residence state only)</td><td>5%: Beneficial owner is a company (other than a partnership) holding at least 10% of the capital of the company paying dividends. 0% (residence state only): Beneficial owner is the Government, a political subdivision, local authority, Central Bank, or specified government financial institutions.</td></tr><tr><td>Interest</td><td>11</td><td>10% / 0%</td><td>10%: General rate. 0%: Beneficial owner is the Government, a political subdivision, local authority, Central Bank, or specified government financial institutions.</td></tr></table>