<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 11</td><td>5% / 0%</td><td>5% generally; 0% for Contracting State itself, its political subdivisions, local governments, local authorities, Central Bank, pension funds, Investment Authorities, or other recognized integral institutions/funds (Protocol 4).</td></tr><tr><td>Interest</td><td>Article 12</td><td>5% / 0%</td><td>5% generally; 0% if beneficial owner is the Government, political subdivision or local authority; or if paid in relation with the sale on credit of merchandise or equipment; or if paid to financial institutions/bodies for government-related financing (Article 12(3)); 0% for Contracting State itself, its political subdivisions, local governments, local authorities, Central Bank, pension funds, Investment Authorities, or other recognized integral institutions/funds (Protocol 4).</td></tr></tbody></table>