<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>10</td><td>0% / 5%</td><td>0% applies to dividends paid by a company resident in Kosovo to a resident of Saudi Arabia. 5% applies in all other cases.</td></tr><tr><td>Interest</td><td>11</td><td>5%</td><td>0% applies if the income is beneficially owned by the Government, an administrative subdivision, local authority, central bank, or a wholly owned government institution of the other Contracting State.</td></tr></table>