ביום 31 בדצמבר 2017 פורסמו ברשומות שיעורי הריבית במסגרת הסעיפים 3(ט) ו-3(י) לפקודת מס הכנסה לשנת 2018 (להלן: "ההודעה").
שיעורי הריבית המינימאלית הנדרשת במתן הלוואה שקלית שאינה צמודה הינם כדלקמן:
– לעניין סעיף 3(י) לפקודת מס הכנסה – 2.61% (ריבית בשנת 2017 -2.56%)
– לעניין סעיף 3(ט) לפקודת מס הכנסה – 3.48% (ריבית בשנת 2017 -3.41%)
יצוין כי, הלוואות שניתנות על ידי עוסק לגורמים קשורים (כגון: עובדים, ספקים, בעלי מניות וכו') בדרך כלל חייבות גם במע"מ על מרכיב הריבית. שיעור הריבית הנקבע על פי הסעיפים 3(ט) ו-3(י) לפקודת מס הכנסה, הינו כולל מע"מ ואין צורך להוסיף עליו את רכיב המע"מ.
לצפייה בהודעה לחץ כאן1
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