Personal Loan Agreement (Promissory Note)

Loan agreement between two individuals or families, with interest, repayment schedule, and default terms.

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PROMISSORY NOTE / PERSONAL LOAN AGREEMENT

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LOAN DATE:        May 4, 2026
PRINCIPAL:        $15,000.00
INTEREST RATE:    4.500% per annum, simple interest
MATURITY DATE:    June 1, 2031

LENDER:           Sam Taylor
                  88 Pine Lane, Portland, OR 97214

BORROWER:         Jordan Alex Taylor
                  482 Elm Street, Apt 3B, Portland, OR 97214

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1. PROMISE TO PAY

For value received, Jordan Alex Taylor ("Borrower") promises to pay to the order of Sam Taylor ("Lender") the principal sum of $15,000.00, with simple interest on the unpaid balance at the rate of 4.500% per annum, in accordance with the schedule set out below.

2. PAYMENT SCHEDULE

Borrower shall pay $280.00 on the same day each calendar month, beginning the month after the Loan Date and continuing until the Maturity Date or until the Loan is paid in full, whichever is earlier.

All payments shall first be applied to accrued interest, then to principal. The unpaid balance plus all accrued and unpaid interest is due in full no later than June 1, 2031 (the "Maturity Date").

3. LATE FEE; GRACE PERIOD

If any payment is more than 10 days late, Borrower shall pay a late fee of $25.00, in addition to the unpaid amount and accrued interest.

4. PREPAYMENT

Yes — without penalty — Borrower may make additional payments toward principal in accordance with the prepayment terms above. All prepayments shall be applied to reduce principal.

5. COLLATERAL

This Loan is secured by: Unsecured. If "Unsecured," the Loan is supported only by Borrower's personal promise to repay.

6. DEFAULT

Borrower is in default if: (a) any scheduled payment is more than thirty (30) days overdue; (b) Borrower files for bankruptcy or becomes insolvent; (c) any collateral securing this Note is sold, transferred, or destroyed without Lender's written consent. On default, Lender may declare the entire unpaid balance immediately due and payable without further notice.

7. COSTS OF COLLECTION

If this Note is referred to collection or legal action, Borrower shall pay all reasonable costs of collection, including attorney's fees and court costs, to the extent permitted under the laws of the State of Oregon.

8. INTEREST AND USURY

The interest rate stated above shall not exceed the maximum lawful rate under the laws of the State of Oregon. If, for any reason, the rate stated would exceed that maximum, the rate shall automatically be reduced to that maximum, and any excess interest already paid shall be applied to reduce principal.

9. NO WAIVER

Lender's failure to enforce any provision of this Note on any occasion does not waive Lender's right to enforce that provision, or any other provision, on any other occasion.

10. GOVERNING LAW

This Note is governed by the laws of the State of Oregon, without regard to its conflict-of-laws provisions.

11. AMENDMENT

This Note may be modified only by a written instrument signed by both Borrower and Lender.

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SIGNATURES


_______________________________            Date: ____________________
Jordan Alex Taylor (Borrower)


_______________________________            Date: ____________________
Sam Taylor (Lender)

About this template

Loans between family and friends are the most common — and most awkward — forms of personal lending. A written promissory note solves three problems at once: it clarifies the terms (so no one misremembers them later), it converts a gift into a documented loan (relevant for IRS, divorce courts, and bankruptcy), and it gives the lender legal recourse if the borrower simply stops paying. The most consequential clause is interest. The IRS publishes "Applicable Federal Rates" (AFRs) monthly; loans between related parties below the AFR are treated as partly a gift, with the imputed interest counted as taxable income to the lender and as a gift to the borrower. Charging at least the AFR (or the slightly higher "blended" rate, depending on the loan term) avoids these complications. The second key clause is what happens on default — collection costs and attorney's fees should be the borrower's responsibility, but state usury caps and consumer-protection statutes may limit what an unlicensed individual lender can charge. A signed promissory note is also useful evidence in a divorce or estate dispute, where the loan would otherwise look indistinguishable from a gift. For loans of $10,000 or more secured by real estate, additional state-law recording requirements apply.

When to use it

  • Lending money to a family member or friend.
  • Loans for a car purchase, a tuition payment, a small business start-up, or a real estate down payment.
  • Restructuring an old debt that was originally informal.
  • Documenting a loan for tax, divorce, or estate-planning reasons.
  • When the lender wants the option of suing for repayment without ambiguity.

What to include

  • Lender, Borrower, principal amount, loan date.
  • Interest rate at or above the IRS AFR.
  • Payment schedule and maturity date.
  • Late fee and grace period.
  • Collateral (or "unsecured").
  • Default, prepayment, and governing law clauses.

Frequently asked

For loans between related parties, charge at least the IRS Applicable Federal Rate (AFR) for the loan term. The AFR is published monthly at irs.gov. Charging below it triggers "imputed interest" rules — the IRS treats the difference as both income to the lender and a gift to the borrower, which is rarely what either side wants. Charging at or above AFR avoids the issue. For arms-length borrowers, charge a market rate (3–10% is typical for personal loans), capped by state usury limits.
⚠ Legal disclaimer. This template is provided for informational purposes only and is not a substitute for legal advice from a qualified attorney. Always consult a licensed professional before using this document for any binding agreement.

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