Calculate Dutch statutory interest on a claim with our free legal calculator. The tool automatically computes compound interest (art. 6:119(2) DCC), processes partial payments in accordance with art. 6:44 DCC, and accounts for all historical rate changes since 1992.
What is Dutch statutory interest?
Statutory interest (wettelijke rente) is the legally prescribed compensation a debtor owes when payment is overdue. It is governed by article 6:119 of the Dutch Civil Code (Burgerlijk Wetboek). The rate is set every six months by Royal Decree, based on the refinancing rate of the European Central Bank.
Statutory interest begins to accrue as soon as the debtor is in default (verzuim). Default generally occurs after a notice of default (ingebrekestelling) — a written demand setting a reasonable deadline for performance — unless there is a fatal deadline or performance is permanently impossible.
Difference between statutory interest and commercial interest
Dutch law recognises two types of statutory interest:
- Statutory interest (art. 6:119 DCC). Applies to all claims, including damages and undue payments. The rate is relatively low.
- Statutory commercial interest (art. 6:119a DCC). Applies specifically to commercial transactions between businesses (B2B). The rate is considerably higher and is intended to encourage professional parties to pay on time.
Commercial interest was introduced to implement the European Late Payment Directive (2011/7/EU). When a commercial transaction is not paid on time and the debtor is in default, the commercial rate automatically applies.
How is Dutch statutory interest calculated?
The calculation of statutory interest follows three core rules:
- Day basis (ACT/ACT). Interest is calculated per day. The formula is: principal × interest rate × (days / days in the year). In a leap year, the calculation uses 366 days.
- Compound interest (art. 6:119(2) DCC). After each full year the accrued interest is added to the principal. Interest is then calculated on the new total. This is the statutory equivalent of “interest on interest”.
- Allocation of payments (art. 6:44 DCC). A partial payment is first applied to the accrued interest and only then to the principal. This matters because interest is calculated on the remaining principal.
Current interest rates
| Period | Statutory interest (6:119 DCC) | Commercial interest (6:119a DCC) |
|---|---|---|
| 1 January 2026 – present | 4.00% | 10.15% |
| 1 July 2025 – 31 December 2025 | 6.00% | 10.15% |
| 1 January 2025 – 30 June 2025 | 6.00% | 11.15% |
| 1 July 2024 – 31 December 2024 | 7.00% | 12.25% |
| 1 January 2024 – 30 June 2024 | 7.00% | 12.50% |
| 1 July 2023 – 31 December 2023 | 4.00% | 12.00% |
| 1 January 2023 – 30 June 2023 | 4.00% | 10.50% |
Source: Dutch Government / De Nederlandsche Bank. All historical rates since 1992 are included in the calculator.
Extrajudicial collection costs under Dutch law
The legal basis for extrajudicial collection costs (buitengerechtelijke incassokosten) is found in article 6:96 of the Dutch Civil Code. This article provides that both the decision to incur collection costs and the amount of those costs must be reasonable. To provide legal certainty and to protect consumers, the legislator introduced a statutory scale on 1 July 2012: the Besluit vergoeding voor buitengerechtelijke incassokosten (Decree on extrajudicial collection costs compensation).
Statutory scale for collection costs
The decree contains a scale based on which the maximum collection costs can be calculated:
| Principal amount | Percentage |
|---|---|
| First €2,500 | 15% (minimum €40) |
| Next €2,500 (€2,500 – €5,000) | 10% |
| Next €5,000 (€5,000 – €10,000) | 5% |
| Next €190,000 (€10,000 – €200,000) | 1% |
| Remainder above €200,000 | 0.5% |
The maximum amount of extrajudicial collection costs is €6,775.
Mandatory rules for consumers
The statutory scale is mandatory law (dwingend recht) in relation to consumers. Businesses may not agree on less favourable terms with consumers. If they do, the consumer may void those terms. Between businesses (B2B), the decree is not mandatory: parties may agree on different amounts, but if no agreement is made, the statutory scale applies by default.
The 14-day notice requirement
Before a creditor can claim extrajudicial collection costs from a consumer, the consumer must first receive a written reminder (14-dagenbrief) after being in default. This notice must grant the consumer a payment term of at least 14 days (recent case law suggests 16 days) and must state the consequences of non-payment, including the exact amount of collection costs that will be due. Once this notice period has expired without payment, the collection costs are owed regardless of whether the claim has actually been handed over to a collection agency.