Cambodia Issues Market Interest Rates for 2025

Cambodia's General Department of Taxation (GDT) recently issued Notification No. 5097 GDT, which provides the acceptable market interest rates for related-party loans and employee loans for 2025. The rates are:

• 9.36% for KHR-denominated loans; and
• 8.45% for USD-denominated loans.

Subject to certain conditions, taxpayers can apply interest rates under related party loan agreements without applying the arm's length principle, but the rate must not exceed the market interest rate at the time…