<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>0%<br>0%<br>5%</td><td>Beneficial owner is the Government of the other Contracting State or any governmental institution or other entity thereof (Art. 4, para 1, subpara a, items (2) to (5)).<br>Beneficial owner is a company which holds directly at least 25% of the capital of the company paying the dividends.<br>In all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>5%</td><td>Exempt if derived by the Government of the other Contracting State or any governmental institution or other entity thereof (Art. 4, para 1, subpara a, items (2) to (5)).<br>In all other cases, if the beneficial owner of the interest is a resident of the other Contracting State.</td></tr></tbody></table>