Hektar Real Estate Investment Trust (“Hektar”)

1) Resident individual (Withholding tax at 10%)
2) Non-resident individual (Withholding tax at 10%)
3) Foreign institutional investors (Withholding tax at 10%)
4) Others-resident and no-resident (Withholding tax at 10%)
5) Resident companies (Subject to tax at prevailing rate at 24%)
6) Non-resident companies (Withholding tax at prevailing rate at 24%)