<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>7.5%</td><td>If beneficial owner is a company (other than a partnership) holding directly at least 20% of the capital.<br>In all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%<br>0%</td><td>General rate.<br>Interest derived by the other Contracting State, ministries, other Governmental institutions, municipalities, Central Bank and other banks wholly owned by the other Contracting State.</td></tr></tbody></table>