<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/>10%</td><td>5% of gross amount whenever invested capital exceeds USD 100,000.<br/>10% of gross amount in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br/>0% (source state exemption)</td><td>5% of gross amount in the source state.<br/>Exempt if derived and beneficially owned by the Government, political subdivision, local authority, any agency or instrumentality, or the Central Bank of the other Contracting State; or if beneficially owned by a resident of the other Contracting State and is derived in connection with a loan or credit extended, endorsed or guaranteed by the Government of the first-mentioned State.</td></tr></tbody></table>