<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% / 10%</td><td>0%: beneficial owner is a company holding directly at least 10% of the capital of the paying company. 10%: all other cases. Exemptions apply for specific government entities, central banks, sovereign wealth funds, and pension funds.</td></tr><tr><td>Interest</td><td>11</td><td>5%</td><td>Exemptions apply to governments, central banks, specific statutory bodies/sovereign wealth funds, pension funds, any loan granted by a bank, and indebtedness from credit sales of equipment, merchandise, or services.</td></tr></table>