<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>0% (residence state only)</td><td>Provided the resident is the beneficial owner of such dividends.</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only)</td><td>Includes income from government securities, bonds, debentures, and transactions relating to Islamic financial instruments where the substance is similar to a loan. Penalty charges for late payment are excluded.</td></tr></table>