<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>Beneficial owner must be a resident of the other Contracting State. (Note: A 5% branch profits tax also applies per the Protocol).</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>Beneficial owner must be a resident of the other Contracting State. Per the Protocol, for income from debt-claims arising in Kazakhstan, the 10% rate applies to an amount equal to 50% of the gross amount of the income.</td></tr></table>