Cambodia Issues Market Interest Rates for 2022

Cambodia's General Department of Taxation (GDT) issued Notification No. 5367 GDT on 14 February 2023, which provides the acceptable market interest rates for related-party loans and employee loans for 2022. The rates are:

• 8.78% for KHR-denominated loans; and
• 8.35% for USD-denominated loans.

As per the latest guidance provided by Notification no. 10979 GDT (previous coverage) it is provided that taxpayers can apply interest rates under related party loan agreements without applying the ar…