<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, Protocol</td><td>10% / 12.5% / 5%</td><td>10% if the beneficial owner is a company (other than a partnership) which owns at least 10% of the shares of the company paying the dividends. 12.5% in all other cases. The Protocol stipulates a 5% rate for dividends derived from Pakistan by the State General Reserve Fund of the Sultanate of Oman.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0% (residence state only)</td><td>10% general rate. 0% if derived and beneficially owned by the Government, a political sub-division, a local authority, the Central Bank of the other Contracting State, or the State General Reserve Fund of the Sultanate of Oman.</td></tr></table>