<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%, 10%</td><td>5% if beneficial owner is a company which holds directly at least 25% of the capital of the company paying the dividends; 10% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%, 0%</td><td>10% of the gross amount. Exempt (0%) if derived by the other Contracting State, political subdivision, local authority or their governments.</td></tr></tbody></table>