<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 10</td><td>5% / 10% / 0%</td><td>5%: if beneficial owner is a company (other than a partnership) holding at least 10% of the capital of the company paying dividends. 10%: in all other cases. 0%: if dividends are paid to the other Contracting State or a local authority, political subdivision or statutory body thereof. Anti-abuse rule applies.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10%: general rate. 0% (exempt): if payer is the Government, political subdivision, or local authority of that State; or if paid to the Government, political subdivision, or local authority of the other State; or if paid by or to the Central Bank; or if paid to any institution/body wholly owned, directly or indirectly, by the other Contracting State or its entities; or if interest arises in respect of any debt instrument listed on a recognised stock exchange (Qatar Exchange, Johannesburg Stock Exchange). Anti-abuse rule applies.</td></tr></tbody></table>