<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%</td><td>0% if beneficial owner is a Contracting State, political subdivision, local government, local authority, or their financial institutions (as defined in the Protocol).</td></tr><tr><td>Interest</td><td>Article 12</td><td>5%</td><td>0% if beneficial owner is a Contracting State, political subdivision, local government, local authority, or their financial institutions (as defined in the Protocol).</td></tr></tbody></table>