<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</td><td>Saudi Arabia: 5% / Malta: Does not exceed tax on profits</td><td>Must be the beneficial owner. Under Malta's full imputation system, there is no final withholding tax on dividends in addition to the tax chargeable on the profits out of which the dividends are paid.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Must be the beneficial owner. Excludes penalty charges for late payment.</td></tr></table>