Interest rate on loans between related parties for 2023

The Official Gazette no. 151/22 published the Decision on the publication of the interest rate on loans between related parties.

The interest rate on loans between related parties for the year 2023 thus amounts to 2,4%, representing a decrease compared to the previous year when it was 2,68%.

Accordingly, for taxation of profits from January 1, 2023, an interest rate of 2.4% is considered:

  • The lowest taxable interest rate that should be calculated by the entrepreneur when giving loans to non-resident related persons;
  • The highest taxable interest rate is charged to the entrepreneur on the received loan by non-resident related persons.

Those mentioned above also apply to loans between resident-related parties if one of the related parties is in a privileged tax position.

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