Serbia: Serbian arm’s-length interest rates for 2018

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Serbia: Serbian arm’s-length interest rates for 2018

Sponsored by

Eurofast Serbia
intl-updates-small.jpg

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 in the 2017 version of the rulebook (Official Gazette of the Republic of Serbia, No 21/17).

Interest rates deemed to comply with the arm's-length principle for 2018 are provided 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;

  • 2.45% on loans in USD and RSD loans indexed in USD;

  • 3.12% on loans in CHF and dinar loans indexed in CHF;

  • 3.70% on loans in SEK and RSD loans indexed in SEK;

  • 1.15% on loans in GBP and RSD loans indexed in GBP; and

  • 3.33% on loans in RUB and RSD loans indexed in RUB.

For other companies:

  • 5.84% on short-term loans in RSD;

  • 5.58% on long-term loans in RSD;

  • 3.10% on short-term loans in EUR and RSD loans indexed in EUR;

  • 3.42% on long-term loans in EUR and RSD loans indexed in EUR;

  • 12.97% on short-term loans in CHF and dinar loans indexed in CHF;

  • 8.21% on long-term loans in CHF and dinar loans indexed in CHF; and

  • 4.41% on short-term loans in USD and dinar loans indexed in USD.

more across site & shared bottom lb ros

More from across our site

Luxembourg’s reform agenda continues at pace in 2025, with targeted measures for start-ups and alternative investment funds
Veteran Elizabeth Arrendale will lead the new advisory practice, which will support clients with M&A tax structuring, post-deal integration, and more
MAP cases keep increasing, and cases closed aren’t keeping pace with the number started, the OECD’s Sriram Govind also told an ITR summit
Nobody likes paperwork or paying money, but the assertion that legal accreditation doesn’t offer value to firms and clients alike is false
Ryan hopes the buyout will help it expand into Asia and the Middle East; in other news, three German finance ministers have called for a suspension of pillar two
SKAT, which was represented by Pinsent Masons, had accused Sanjay Shah and other defendants of fraudulent dividend tax refund claims
TP managers must be able to explain technical issues in simple terms, ITR’s European Transfer Pricing Forum heard
Prudential had challenged HMRC over VAT group relief; in other news, Donald Trump unveiled timber and wood tariffs, and the European Commission published a ViDA implementation strategy
Australia’s CbCR rules have ‘widespread support’ and do not put American companies at a competitive disadvantage, the FACT Coalition said
Baker McKenzie advised two of the member firms involved, while several advisers provided transaction counsel to US-based Grant Thornton Advisors
Gift this article