On 11 February 2026, the General Department of Taxation (“GDT”) issued Notification No. 5097 announcing the annual market interest rates applicable to related‑party loans for the 2025 tax year. This Notification, issued in accordance with Instruction 14256 dated 12 May 2025. Please click this link ‘here‘ to read detailed Instruction 14256.
Key Highlights
Annual Market Interest Rates for 2025
– KHR Loans: 9.36% per annum
– USD Loans: 8.45% per annum
The determination of the above 2025 market interest rates for loans from related parties is based on the annual average interest rates of twelve (12) large local commercial banks and must be used to limit the interest rates on loans between related parties as per Instruction 14256.
Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.
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