<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>10%</td><td>Tax charged shall not exceed 10 per cent of the gross amount of the dividends if the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%; 15%; 0%</td><td>10 per cent of the gross amount of the interest if it is received by any financial institution (including an insurance company).<br>15 per cent of the gross amount of the interest in other cases.<br>0% if paid to the Government of the other Contracting State and interest on loans guaranteed or insured by the Government of the other Contracting State or any governmental institution or other entity thereof.</td></tr></tbody></table>