Statutory interest Netherlands 2026

There are two rates. The statutory interest for consumers (wettelijke rente, art. 6:119 Dutch Civil Code) is 4.00% since 1 January 2026. The statutory commercial interest for business and government debtors (wettelijke handelsrente, art. 6:119a) was 10.15% in the first half of 2026 and is 10.40% since 1 July 2026. Both rates are set again every six months, on 1 January and 1 July.

The commercial rate applies when the debtor is a business or a government body: it is the ECB refinancing rate plus 8 percentage points. The consumer rate applies as soon as a private person is the debtor: the ECB rate plus 2.25 points, rounded to a half per cent. What counts is who has to pay, not who sends the invoice. On € 10,000 over the first half of 2026 the difference is € 503.33 at the commercial rate against € 198.36 at the consumer rate.

Interest runs from the day after the payment term ends. Between businesses no reminder is needed: the debtor is in default automatically (art. 6:119a). If the invoice states no payment term, the term is 30 days after the invoice was received. Businesses may agree up to 60 days; a government body always pays within 30 days. With a consumer you normally send a notice of default (ingebrekestelling) with a last chance to pay before the interest starts, unless a fixed payment date was agreed.

Per day, per period. The calculator splits the time between the due date and the payment date wherever the rate or the calendar year changes and calculates principal × rate × days ÷ days in the year (365 or 366) for each part. After each full year the interest is added to the principal (art. 6:119(2)), so from the second year you pay interest on interest. € 10,000 at 10.15% from 1 January 2026 to 30 June 2026 is 181 days and € 503.33.

Extrajudicial collection costs (buitengerechtelijke incassokosten) follow the statutory scale of the Dutch WIK act: 15% on the first € 2,500, 10% on the next € 2,500, 5% on the next € 5,000, 1% on the next € 190,000 and 0.5% above € 200,000. The minimum is € 40.00 and the maximum € 6,775.00. On a principal of € 10,000 that is € 875.00. VAT only comes on top if you cannot deduct VAT yourself.

A consumer only owes collection costs after a letter that states the outstanding amount, the exact amount of collection costs that follows if they do not pay, and a term of fourteen days that starts on the day after the letter arrives (art. 6:96(6) Dutch Civil Code). If the term or the amount is wrong, no collection costs are due. Between businesses the scale applies at once, unless your terms and conditions say otherwise.

Yes. The interest compensates the delay, the collection costs compensate the work of collecting; they are two separate items. The band under the calculator adds them to the principal. Copy that total into the free payment reminder tool and you have the final notice ready to send.