The Ministry of Finance of Serbia has adopted the Rulebook on
interest rates for 2021 that should be applied for the purposes of
calculation of income taxes and also can be applied for calculation
of witholding tax in case of payment of interest income to a
related non-resident legal entities.
Banks and financial leasing entities:
- 0,67% short-term loans in RSD;
- 3,79% long-term loan in RSD;
- 2,83% loans in EUR and dinar loans denominated
in EUR;
- 3,94% loans in USD and dinar loans denominated
in USD;
- 2,61% loans in CHF and dinar loans denominated
in CHF;
- 3,96% loans in SEK and dinar loans denominated
in SEK;
- 1,88% loans in GBP and dinar loans denominated
in GBP;
