Arm’s Length Interest Rates for 2021

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On 19th March, 2021 the Rules regarding interest rates for 2021 which are deemed to be consistent with arm’s length principle are adopted (The Official Gazette of of Republic of Serbia issue 24/2021).

For the purpose of applying transfer pricing rules to intercompany transaction involving the granting of loans during fiscal year 2021, the below listed interest rates are used as a reference base to compare against the interest rates used in controlled transaction.

1) for banks and finance lease providers:

  • 0,67% on short-term loans in RSD;
  • 3,79% on long-term loans in RSD;
  • 2,83% on loans in EUR and RSD loans indexed in EUR;
  • 3,94% on loans in USD and RSD loans indexed in USD;
  • 2,61% on loans in CHF and RSD loans indexed in CHF;
  • 3,96% on loans in SEK and RSD loans indexed in SEK;
  • 1,88% on loans in GBP and RSD loans indexed in GBP;
  • 2,56% on loans in RUB i dinarske kredite indeksirane u RUB

2) for other economic entities:

  • 3,69% on short-term loans in RSD;
  • 3,90% on long-term loans in RSD;
  • 2,32% on short-term loans in EUR and RSD loans indexed in EUR;
  • 2,83% on long-term loans in EUR and RSD loans indexed in EUR;
  • 6,86% on long-term loans in CHF and RSD loans indexed in CHF;
  • 1,57% on short-term loans in USD and RSD loans indexed in USD;
  • 4,01% on long-term loans in USD and RSD loans indexed in USD.

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