Official Market Interest Rates for Related Party Loans for the Year 2024

March 6, 2025

On February 19, 2025, the General Department of Taxation (“GDT”) released Notification No. 5524 GDT on the official market interest rates for loans between related parties for the year 2024.

To determine these rates, the GDT calculated the average annual lending interest rates of 12 major Cambodian commercial banks.

The resulting official interest rates are as follows:

• 9.67% per year for loans in Cambodian riel
• 8.79% per year for loans in US dollars

As mentioned above, note that these specific interest rates apply only to loans made between related parties.