<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>5%<br>0% (residence state only)</td><td>If the beneficial owner is a resident of the other Contracting State.<br>If the beneficial owner is the other State itself, local government, local authority, Central Bank, or specific government institutions as agreed by exchange of letters.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br>0% (residence state only)</td><td>If the beneficial owner is a resident of the other Contracting State.<br>If the beneficial owner is the other State itself, local government, local authority, Central Bank, or specific government institutions as agreed by exchange of letters.</td></tr></tbody></table>