<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(2)</td><td>10%</td><td>Applies if the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11(2), 11(3)</td><td>10%</td><td>Applies if the beneficial owner is a resident of the other Contracting State. 0% (exempt) if beneficially owned by the Government, political subdivisions, local authorities, Bahrain Monetary Agency, State Bank of Pakistan, or in connection with government-guaranteed loans.</td></tr></table>