Interest rates on intra-group loans in the context of the safe harbour mechanism

​​1 January 2025 was the effective date of the Announcement of the Minister of Finance concerning the type of the base interest rate and the margin to be used for transfer pricing purposes in the area of personal and corporate income tax.

The announcement specifies the type of base interest rate and the margin (applicable since 1 January 2025) that allow the use of the safe harbour regime under the transfer pricing rules for loans and borrowings among associated enterprises.

What is safe harbour?

The use of the safe harbour mechanism means that revenue authorities cannot challenge the interest rate agreed between associated enterprises if the interest rate consists of, among other things, a base interest rate:

• WIBOR 3M or WIRON 3M for loans granted in Polish zloty,
• EURIBOR 3M for loans granted in euro,

and an additional margin of:

• maximum 2.6 p.p. for borrowers (3.1 p.p. in 2024);
• minimum 2.0 p.p. for lenders (2.2 p.p. in 2024).

When entering into new financial transactions with associated enterprises, remember to review their interest rates against the announced changes and consider the benefits of the safe harbour mechanism.

The safe harbour mechanism applies only to loans of a limited principal amount and of limited duration.

If you have any questions about using safe harbour, you are welcome to contact our experts.​