Rulebook on interest rates deemed to be in line with the arm’s length principle

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Based on Article 61, Paragraph 3 of the Law on Corporate Income Tax, the Minister of Finance adopted the Rulebook on interest rates that are considered to be in line with the “arm’s length” principle for the year 2022:
According to Article 2 of this rulebook:


1) for banks and providers of financial leasing:


(1) 0.50% on short-term loans in RSD;
(2) 2.86% on long-term loans in RSD;
(3) 2.75% on loans in EUR and dinar loans indexed in EUR;
(4) 3.91% on loans in USD and dinar loans indexed in USD;
(5) 2.61% on CHF loans and dinar loans indexed to CHF;
(6) 3.96% on loans in SEK and dinar loans indexed in SEK;
(7) 1.88% on loans in GBP and dinar loans indexed in GBP;
(8) 2.31% on loans in RUB and dinar loans indexed in RUB;


2) for other companies:


(1) 3.12% on short-term loans in RSD;
(2) 3.39% on long-term loans in RSD;
(3) 2.25% on short-term loans in EUR and dinar loans indexed in EUR;
(4) 2.73% on long-term loans in EUR and dinar loans indexed in EUR;
(5) 6.94% on short-term loans in CHF and dinar loans indexed in CHF;
(6) 1.85% on short-term loans in USD and dinar loans indexed in USD;
(7) 3.54% on long-term loans in USD and dinar loans indexed in USD.


Interest rates also apply to loans.