--- title: "Statutory Interest Netherlands 2026: calculator + collection costs · Winstwaker" description: "Free statutory interest calculator for the Netherlands: late payment interest at the 2026 commercial or consumer rate, exact to the day. Plus collection costs under the Dutch WIK scale." source: "https://www.winstwaker.nl/en/statutory-interest-calculator/" --- # Statutory interest Netherlands 2026 > Free statutory interest calculator for the Netherlands: late payment interest at the 2026 commercial or consumer rate, exact to the day. Plus collection costs under the Dutch WIK scale. Free calculator Calculate the statutory interest in the Netherlands on an invoice that was paid late: enter the principal and the due date and you see the late payment interest per period, exact to the day, at the commercial or the consumer rate from 2015 to 2026. Below it you work out the collection costs under the Dutch statutory scale in one go, and the total of principal, interest and costs. Liever Nederlands? Ga naar [wettelijke rente berekenen](/tools/wettelijke-rente-berekenen/). Who is the debtor? Business or government: statutory commercial interest (art. 6:119a Dutch Civil Code). Consumer: statutory interest (art. 6:119). Compound interest after each full year? Art. 6:119(2) Dutch Civil Code: at the end of each year the interest is added to the principal. Statutory interest € 708.48 Principal€ 10,000.00 Interest over 253 days € 708.48 Principal + interest€ 10,708.48 | From | To | Days | Rate | Base | Interest | | --- | --- | --- | --- | --- | --- | | 1 Jan 2026 | 30 Jun 2026 | 181 | 10.15% | € 10,000.00 | € 503.33 | | 1 Jul 2026 | 10 Sept 2026 | 72 | 10.40% | € 10,000.00 | € 205.15 | Per period: base × rate × days ÷ days in the year (365 or 366), rounded to the cent. An indication; in a dispute the court sets the amount. Collection costs ## Collection costs in the Netherlands: the statutory WIK scale. Extrajudicial collection costs (buitengerechtelijke incassokosten) on the same principal. The Dutch WIK act caps what you may charge; a consumer only owes them after the 14-day letter. VAT on the collection costs? Only if you, the creditor, cannot deduct VAT, for example with exempt supplies or under the small business scheme (KOR). Collection costs € 875.00 Costs by the scale€ 875.00 VAT€ 0.00 Total collection costs€ 875.00 | Tranche | Rate | Base | Costs | | --- | --- | --- | --- | | € 0.01 to € 2,500.00 | 15.00% | € 2,500.00 | € 375.00 | | € 2,500.01 to € 5,000.00 | 10.00% | € 2,500.00 | € 250.00 | | € 5,000.01 to € 10,000.00 | 5.00% | € 5,000.00 | € 250.00 | | € 10,000.01 to € 200,000.00 | 1.00% | € 0.00 | € 0.00 | | above € 200,000.00 | 0.50% | € 0.00 | € 0.00 | Decree on compensation for extrajudicial collection costs, art. 2. Minimum € 40.00, maximum € 6,775.00. Total to claim € 10,000.00 principal + € 708.48 statutory interest + € 875.00 collection costs. € 11,583.48 How it works ## Dutch statutory interest rate 2026: commercial rate or consumer rate. ### Two rates, one choice Wettelijke rente is the Dutch term for statutory interest. The consumer rate (art. 6:119 Dutch Civil Code) applies as soon as a private person is the debtor. The statutory commercial interest (wettelijke handelsrente, art. 6:119a) applies between businesses and with government bodies, and is a lot higher. What counts is who has to pay, not who sends the invoice. ### How the rate is set Every six months, on 1 January and 1 July. The consumer rate is the ECB refinancing rate plus 2.25 percentage points, rounded to a half per cent. The commercial rate is that ECB rate plus 8 points. In 2026 that is 4.00% for consumers and 10.15% for businesses in the first half year, 10.40% for businesses from 1 July. The table below runs in half-year steps for that reason. ### From which day, to which day Interest runs from the day after the payment term ends up to and including the day of payment. Between businesses no reminder is needed; if the invoice states no term, it is 30 days after receipt. The calculator splits the time at every rate change and every new calendar year and counts the days exactly. After each full year the interest is added to the principal (art. 6:119(2)); the calculator does that by default. ### Collection costs and the 14-day letter Collection costs in the Netherlands follow the statutory scale of the WIK act (Wet normering buitengerechtelijke incassokosten): a percentage per tranche of the principal, with a minimum of € 40.00 and a maximum of € 6,775.00. A consumer only owes them after a letter that names the outstanding amount, the exact costs and a term of fourteen days after receipt (art. 6:96(6)). Between businesses the scale applies at once, unless you agreed otherwise. ### Statutory interest per half year, 2015 to 2026 | From | Consumer | Commercial | | --- | --- | --- | | 1 July 2026 | 4.00% | 10.40% | | 1 January 2026 | 4.00% | 10.15% | | 1 July 2025 | 6.00% | 10.15% | | 1 January 2025 | 6.00% | 11.15% | | 1 July 2024 | 7.00% | 12.25% | | 1 January 2024 | 7.00% | 12.50% | | 1 July 2023 | 6.00% | 12.00% | | 1 January 2023 | 4.00% | 10.50% | | 1 January 2022 | 2.00% | 8.00% | | 1 January 2017 | 2.00% | 8.00% | | 1 July 2016 | 2.00% | 8.00% | | 1 January 2016 | 2.00% | 8.05% | | 1 July 2015 | 2.00% | 8.05% | | 1 January 2015 | 2.00% | 8.05% | From 1 January 2017 to 31 December 2021 both rates stayed the same. The rate from 1 January 2027 has not been set yet. ### Collection costs scale (WIK) | Part of the principal | Rate | | --- | --- | | € 0.01 to € 2,500.00 | 15.00% | | € 2,500.01 to € 5,000.00 | 10.00% | | € 5,000.01 to € 10,000.00 | 5.00% | | € 10,000.01 to € 200,000.00 | 1.00% | | above € 200,000.00 | 0.50% | Minimum € 40.00, maximum € 6,775.00. On € 10,000 that is € 875.00. VAT on top only if you cannot deduct it yourself. - Rates: Rijksoverheid, How high is the statutory interest (Dutch) - Payment terms: Business.gov.nl, Payment terms for invoices - Scale: Decree on compensation for extrajudicial collection costs (wetten.overheid.nl, Dutch) - Law: Art. 6:119 and 6:119a Dutch Civil Code, Book 6 (Dutch) The result is an indication based on the published rates; in a dispute the court sets the amount. Want the interest and costs on paper straight away? [Put them in a payment reminder](/en/payment-reminder/). Rather have someone else chase your debtors? Talk to an [English-speaking accountant](/en/contact/). Questions ## What people ask about statutory interest in the Netherlands. What is the Dutch statutory interest rate in 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. What is the difference between the commercial rate and the consumer rate? 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. When does late payment interest start in the Netherlands? 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. How is statutory interest calculated exactly? 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. How much can I charge in collection costs in the Netherlands? 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. What is the 14-day letter for a consumer? 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. Can I claim statutory interest and collection costs at the same time? 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. Next ## Calculating takes a minute. Collecting is the work. Put the interest and the collection costs straight into a payment reminder, or let Winstwaker follow your unpaid invoices and remind your customers for you. [Put the interest and costs in a payment reminder](/en/payment-reminder/) [Talk to an English-speaking accountant](/en/contact/) [All free tools](/en/tools/) --- Bron: