<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% (residence state only)</td><td>5%: if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends.<br>10%: in all other cases.<br>0%: if the beneficial owner is the other State itself, a political subdivision, a local authority, or the Central Bank thereof, a pension fund, an Investment Authority (including Qatar Holding and Qatar Development Bank for Qatar) or any other agreed institution or fund, which is recognised as an integral part of that State, political subdivision or local authority.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%<br>5%<br>0% (residence state only)</td><td>10%: in all other cases.<br>5%: in connection with the sale on credit of any industrial, commercial or scientific equipment; or on any loan of whatever kind granted by a bank.<br>0%: if the beneficial owner is a Contracting State, a political subdivision, a local authority, a statutory body or the Central Bank thereof (specific entities listed for Qatar and Ukraine).</td></tr></tbody></table>