<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>5% / 10%</td><td>5% if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends: 10% in all other cases.</td></tr><tr><td>Interest</td><td>11</td><td>5%</td><td>Exemptions apply for the Government, political subdivisions, local authorities, the Central Bank, or any financial institution performing functions of a governmental nature.</td></tr></table>