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<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>5% / 10%</td><td>5%: beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends. 10%: all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td></td></tr></table>

Convention Between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the REPUBLIC OF SOUTH AFRICA for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income and on Capital

The Government of the Kingdom of Saudi Arabia and the Government of the Republic of South Africa,