ARTICLE · 04 SEPTEMBER 2018

Serbian Arm's Length Interest Rates For 2018

Eurofast

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The Ministry of Finance of Serbia has adopted the Rulebook on arm's length interest rates for 2018 ("Official Gazette of the Republic of Serbia", No. 18/18).

SerbiaGovernment, Public Sector

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The Ministry of Finance of Serbia has adopted the Rulebook on arm's length interest rates for 2018 ("Official Gazette of the Republic of Serbia", No. 18/18). The new rulebook applies when determining corporate income tax in 2018, while when determining the income tax for 2017, the interest rates to be used are those prescribed by the Rulebook on arm's length interest rates for 2017 (" Official Gazette of the Republic of Serbia ", No. 21/17).

Interest rates deemed to comply with the "arm's length" principle for 2018 are given below.

For banks and financial leasing providers:

3.10% on short-term loans in RSD
4.10% on long-term loans in RSD
3.19% on loans in EUR and RSD loans indexed in EUR

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