<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%</td><td>5%: where the beneficial owner is the Government of a Contracting State, a governmental institution, or a company controlled by the Government/governmental institution. <br>10%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>10%</td><td>0%: if derived by or on the Government of a Contracting State, a governmental institution, a company controlled by the Government/governmental institution, or for loans guaranteed by the Government/governmental institution. <br>10%: in all other cases.</td></tr></tbody></table>