<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>0% (residence state only)</td><td>Shall not be taxable in either State</td></tr><tr><td>Interest</td><td>Article 11</td><td>2.5% / 5% / 10%</td><td>2.5% if beneficial owner is a banking institution (conditional on Tunisia domestic law); 5% if Tunisia revises domestic law upwards; 10% in other cases</td></tr></tbody></table>