<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>5%</td><td>Limit applies if the recipient is the beneficial owner. Exempt if the beneficial owner is the Government or its wholly owned entities.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>Limit applies to income from debt-claims if the recipient is the beneficial owner. Exempt if derived by the Government, local authority, Central Bank, wholly owned financial institutions, or from indirectly financed debt-claims.</td></tr></table>