<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>Branch profits may be subject to an additional withholding tax not exceeding 5%. 0% for government, central banks, and entities wholly owned by the State (Article 26).</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 10%</td><td>5% of the gross amount paid to financial entities or pensions funds: 10% of the gross amount in all other cases. 0% for government, central banks, and entities wholly owned by the State (Article 26).</td></tr></table>