<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 11</td><td>5%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 12</td><td>5%; 0% (source state exemption)</td><td>5% if the beneficial owner of the interest is a resident of the other Contracting State. 0% if derived and beneficially owned by the Government, a political subdivision, local authority, the National Bank or Sovereign Wealth Funds managing agencies of the other Contracting State, AND the loan is given to or guaranteed by, or the security is issued by the government of the Contracting State in which the interest arises.</td></tr></tbody></table>