{"id":1758,"date":"2025-11-07T16:49:44","date_gmt":"2025-11-07T15:49:44","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1758"},"modified":"2025-11-25T12:15:18","modified_gmt":"2025-11-25T11:15:18","slug":"kamatne-stope-van-dohvata-ruke-2025","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/kamatne-stope-van-dohvata-ruke-2025\/","title":{"rendered":"Kamatne stope van dohvata ruke\u201c za 2025. godinu"},"content":{"rendered":"
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Kamatne stope van dohvata ruke\u201c za 2025. godinu<\/h2>\r\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Ministar finansija Republike Srbije, postupaju\u0107i na osnovu ovla\u0161\u0107enja iz \u010dlana 61. stav 3. Zakona o porezu na dobit pravnih lica, doneo je Pravilnik o kamatnim stopama koje se smatraju uskla\u0111enim sa principom \u201evan dohvata ruke\u201c za 2025. godinu<\/b> (u daljem tekstu: Pravilnik).<\/p>

Predmet Pravilnika jesu kamatne stope relevantne za potrebe utvr\u0111ivanja obaveze po osnovu poreza na dobit pravnih lica u 2025. godini. Propisane stope mogu\u0107e je koristiti i prilikom obra\u010duna poreza po odbitku u situacijama kada se vr\u0161i isplata prihoda od kamate povezanom nerezidentnom pravnom licu.<\/p>

Propisane kamatne stope, osim na kredite, primenjuju se i na druge oblike zajmova, \u010dime se obezbe\u0111uje jedinstvena poreska praksa u vezi sa transakcijama koje podrazumevaju finansiranje izme\u0111u povezanih lica<\/p>

Kamatne stope\u00a0za banke i davaoce finansijskog lizinga:<\/p>

(1) 3,92% na kratkoro\u010dne kredite u RSD;<\/p>

(2) 0,81% na dugoro\u010dne kredite u RSD;<\/p>

(3) 4,59% na kredite u EUR i dinarske kredite indeksirane u EUR;<\/p>

(4) 5,26% na kredite u USD i dinarske kredite indeksirane u USD;<\/p>

(5) 2,75% na kredite u CHF i dinarske kredite indeksirane u CHF;<\/p>

(6) 4,09% na kredite u SEK i dinarske kredite indeksirane u SEK;<\/p>

(7) 1,71% na kredite u GBP i dinarske kredite indeksirane u GBP;<\/p>

(8) 3,25% na kredite u RUB i dinarske kredite indeksirane u RUB.<\/p>

Kamatne stope za druga privredna dru\u0161tva:<\/p>

(1) 8,01% na kratkoro\u010dne kredite u RSD;<\/p>

(2) 8,24% na dugoro\u010dne kredite u RSD;<\/p>

(3) 6,41% na kratkoro\u010dne kredite u EUR i dinarske kredite indeksirane u EUR;<\/p>

(4) 6,79% na dugoro\u010dne kredite u EUR i dinarske kredite indeksirane u EUR;<\/p>

(5) 7,50% na dugoro\u010dne\u00a0kredite u CHF i dinarske kredite indeksirane u CHF;<\/p>

(6) 8,31% na kratkoro\u010dne kredite u USD i dinarske kredite indeksirane u USD;<\/p>

(7) 3,40% na dugoro\u010dne kredite u USD i dinarske kredite indeksirane u USD.<\/p>

Navedene kamatne stope primenjuju se i na zajmove.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Ministar finansija Republike Srbije doneo je Pravilnik o kamatnim stopama koje se smatraju uskla\u0111enim sa principom \u201evan dohvata ruke\u201c za 2025. godinu. Ove stope primenjuju se pri utvr\u0111ivanju obaveza po osnovu poreza na dobit pravnih lica, kao i u obra\u010dunu poreza po odbitku kada se ispla\u0107uju prihodi od kamata povezanom nerezidentnom licu. Propisane stope obuhvataju kredite, zajmove i druge oblike finansiranja izme\u0111u povezanih lica.<\/p>","protected":false},"author":2,"featured_media":1763,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[44,86,92,94,91,89,88,93,90,87],"class_list":["post-1758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-finansiranje-povezanih-lica","tag-kamatne-stope-van-dohvata-ruke-2025","tag-kredit-izmedju-povezanih-lica","tag-obracun-kamate-povezana-lica","tag-poreska-uprava-srbije","tag-povezana-lica-kamata","tag-pravilnik-kamatnih-stopa-2025","tag-racunovodstvo-i-porezi","tag-transferne-cene-kamata","tag-van-dohvata-ruke-kamatna-stopa"],"yoast_head":"\nKamatne stope van dohvata ruke za 2025. god.\u2013 Pravilnik i primena<\/title>\n<meta name=\"description\" content=\"Pregled propisanih kamatnih stopa koje se smatraju u skladu sa principom \u201evan dohvata ruke\u201d za 2025. godinu \u2013 \u0161ta zna\u010di za kredite i zajmove povezanih lica, i kako primena uti\u010de na poreski bilans.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/staging.alibris.rs\/en\/kamatne-stope-van-dohvata-ruke-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kamatne stope \u2018van dohvata ruke\u2019 za 2025. \u2013 klju\u010dne informacije\" \/>\n<meta property=\"og:description\" content=\"Objavljene su kamatne stope za koje je utvr\u0111eno da su u skladu sa principom \u2018van dohvata ruke\u2019 za 2025. godinu. 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