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 ap…