<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(2), 10(3), Protocol to Article 10</td><td>5%<br>0%</td><td>5%: If the beneficial owner is a resident of the other Contracting State.<br>0%: If the beneficial owner is the Government, a political subdivision, a local authority, the Central Bank, other governmental agencies or financial institutions (as agreed), any governmental institution created under national legislation, any entity established by the Government or its governmental institutions, or a company which is a resident of the other Contracting State and is controlled or at least 25% of its capital is owned directly or indirectly by the Government or a governmental institution or other entity.</td></tr><tr><td>Interest</td><td>Article 11(1)</td><td>0% (residence state only)</td><td>Interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other Contracting State.</td></tr></tbody></table>