In the Official Gazette No 151/2024 the Ministry of Finance published the 2025 annual market interest rate on loans between related parties which amounts to 4.38%.
This interest rate is the lowest, that is, the highest tax-deductible interest rate that can be charged on loans between domestic and foreign related parties:
This interest rate also applies on loans between domestic related parties if one of the parties is in a tax favourable position, that is, if one of the parties:
Penalty interest for late payment of taxes and social security contributions charged by the Tax Authorities for the period from 1st January to 30th June 2025 amounts to 6.15% p.a.