<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%<br>0%</td><td>5% if beneficial owner holds directly at least 10% of the capital of the company.<br>10% in all other cases.<br>0% if beneficial owner is the Government of Kazakhstan/Qatar, its central or local authorities, National Bank/Central Bank, or any institution wholly or partially owned by them.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%<br>0%</td><td>10% of the gross amount of the interest.<br>0% if beneficial owner is the Government of Kazakhstan/Qatar, its central or local authorities, National Bank/Central Bank, or any institution wholly or partially owned by them.</td></tr></tbody></table>