Calculate Dutch statutory interest (wettelijke rente) and statutory commercial interest (handelsrente) on overdue claims under Netherlands law with our free online legal calculator. The tool applies the interest rate in force for each period (the statutory rate is set by the Dutch government, the commercial rate follows from the ECB rate), automatically computes compound interest in accordance with article 6:119(2) of the Dutch Civil Code, and processes partial payments following the allocation rules of article 6:44 DCC.
The tool also calculates extrajudicial collection costs (buitengerechtelijke incassokosten) under article 6:96 DCC, including interest on those costs. It supports multiple claims, also for recurring obligations such as unpaid rent, and can generate a full payment schedule with customisable instalments and annual interest capitalisation.
What is Dutch statutory interest?
Statutory interest (wettelijke rente) is the compensation a debtor owes by operation of law when a sum of money is paid late. It runs for the period during which the debtor is in default (Article 6:119 of the Dutch Civil Code). No agreement on interest is needed.
Dutch law has two rates. The ordinary statutory interest rate is set by government decree (Article 6:120(1) of the Dutch Civil Code); the government adjusts the rate when market interest rates give reason to, usually as of 1 January or 1 July. The statutory commercial interest rate follows automatically from the interest rate of the European Central Bank (Article 6:120(2) of the Dutch Civil Code). If the rate changes while interest is already running, the new rate applies from the date of the change.
When does statutory interest start to run?
Statutory interest runs from the moment the debtor is in default (verzuim). How default arises depends on the situation.
The most common case is an unpaid invoice with a payment term, for example “payment within 30 days”. If the debtor does not pay within that term, default arises without a notice of default (Article 6:83(a) of the Dutch Civil Code), unless the term turns out to have a different purpose. Statutory interest then runs from the day after the term expires.
If no payment term was agreed, the creditor must first send a notice of default (ingebrekestelling): a written demand giving a reasonable period for payment. Default only arises when that period expires without payment. Default also arises without a notice of default for a claim for damages arising from a tort, or when the debtor states that it will not pay (Article 6:83(b) and (c) of the Dutch Civil Code).
In a commercial transaction
A contract between businesses or with a public authority has its own rules. Statutory commercial interest runs by operation of law from the day after the agreed final payment date (Article 6:119a(1) of the Dutch Civil Code). If no final payment date was agreed, interest runs from 30 days after the day on which the debtor received the invoice, or 30 days after receipt of the goods or services if the invoice came earlier or the date of receipt is uncertain (Article 6:119a(2) of the Dutch Civil Code). No reminder is needed.
Businesses may in principle agree a payment term of no more than 60 days. A longer term is only possible if it is expressly agreed and not grossly unfair to the creditor (Article 6:119a(5) of the Dutch Civil Code). If a large company pays an SME supplier, a term of more than 30 days is void (Article 6:119a(6) of the Dutch Civil Code).
How do you calculate Dutch statutory interest?
The basic formula is simple:
interest = principal × interest rate × number of days in default / 365
In a leap year the divisor is 366. Three things make the calculation laborious in practice: the rate changes every six months, the interest is added to the principal after each full year, and partial payments must be allocated in a fixed order. The calculator above does all of this automatically. The examples below show how it works; the calculator gives the same result for the same data.
Example 1: ordinary statutory interest
A consumer does not pay an invoice of € 5,000. Default begins on 1 March 2026; payment follows on 1 September 2026. That is 184 days at 4%:
€ 5,000 × 4% × 184 / 365 = € 100.82
Example 2: commercial interest with a rate change
A customer does not pay an invoice of € 20,000. Interest runs from 1 January 2026 until 1 October 2026. On 1 July 2026 the commercial rate rose from 10.15% to 10.40%, so the period is split:
- 1 January to 1 July 2026: € 20,000 × 10.15% × 181 / 365 = € 1,006.66
- 1 July to 1 October 2026: € 20,000 × 10.40% × 92 / 365 = € 524.27
Total: € 1,530.93 in commercial interest.
Example 3: interest on interest after a full year
A claim of € 10,000 is due and in default from 1 January 2024; payment follows on 1 January 2026. In 2024 the statutory rate was 7%, in 2025 6%:
- 2024: € 10,000 × 7% = € 700. On 1 January 2025 this amount is added to the principal: interest continues on € 10,700.
- 2025: € 10,700 × 6% = € 642.
Total: € 1,342 in interest, compared with € 1,300 without compounding.
Partial payments
If the debtor pays part of the debt, the payment is first deducted from the costs, then from the interest that has fallen due, and only then from the principal and the running interest (Article 6:44(1) of the Dutch Civil Code). As long as the interest has not been paid, the principal on which interest runs therefore stays the same. The creditor may refuse a payment for which the debtor specifies a different order (Article 6:44(2) of the Dutch Civil Code). By default the calculator applies a partial payment first to the interest on the collection costs, then to the collection costs, the interest on the principal and finally the principal. To leave out interest on the costs, tick “No interest on the costs”.
Statutory interest and statutory commercial interest: what is the difference?
Dutch law has two types of statutory interest:
- Ordinary statutory interest (Article 6:119 DCC) applies to money claims in general: claims against consumers, claims for damages, repayment of undue payments and claims for restitution after termination of a contract. The rate has been 4% per year since 1 January 2026.
- Statutory commercial interest (Article 6:119a DCC) applies to a commercial transaction (handelsovereenkomst): a contract for consideration between businesses (natural persons acting in the course of a profession or business, or legal entities). The same rules apply to commercial transactions with the State, provinces, municipalities, water boards and other public authorities (Article 6:119b DCC). The rate has been 10.40% per year since 1 July 2026.
Commercial interest was introduced to implement the European Late Payment Directive (Directive 2000/35/EC, replaced by Directive 2011/7/EU). Both types of interest are added to the principal after each full year (Article 6:119(2) and Article 6:119a(3) DCC). No commercial interest is due if the creditor is itself in default or if the delay cannot be attributed to the debtor (Article 6:119a(7) and (8) DCC).
What is the Dutch statutory commercial interest rate in 2026?
The statutory commercial interest rate has been 10.40% per year since 1 July 2026. From 1 January to 30 June 2026 it was 10.15%.
The rate is not chosen by the government but follows from the law: it is the rate the European Central Bank applied to its most recent main refinancing operation before 1 January or 1 July, plus eight percentage points (Article 6:120(2) of the Dutch Civil Code). Before 1 July 2026 the ECB main refinancing rate was 2.40%; 2.40% plus 8 percentage points gives 10.40%. The rate applies for six months at a time, even if the ECB changes its rate during that half-year. Until 16 March 2013 the surcharge was seven percentage points.
Interest on interest and different agreements
Statutory interest is calculated as compound interest: at the end of each year the interest due is added to the principal, after which interest continues on the higher amount (Article 6:119(2) of the Dutch Civil Code; for commercial interest Article 6:119a(3) of the Dutch Civil Code). The first year starts on the day the interest begins to run.
Parties may agree their own rate of interest. If that contractual rate is higher than the statutory rate, the agreed rate continues to run after default instead of the statutory rate (Article 6:119(3) of the Dutch Civil Code). In a commercial transaction, an agreed rate takes the place of the statutory commercial rate (Article 6:119a(9) of the Dutch Civil Code).
All Dutch statutory interest rates since 1995
The calculator automatically applies the correct rate for each period. All rates are listed below. If the rate changes during a running interest period, the new rate applies from the date of the change.
Statutory interest (Article 6:119 DCC)
| Period | Rate |
|---|---|
| 1 January 2026 to present | 4.00% |
| 1 January 2025 to 31 December 2025 | 6.00% |
| 1 January 2024 to 31 December 2024 | 7.00% |
| 1 July 2023 to 31 December 2023 | 6.00% |
| 1 January 2023 to 30 June 2023 | 4.00% |
| 1 January 2015 to 31 December 2022 | 2.00% |
| 1 July 2012 to 31 December 2014 | 3.00% |
| 1 July 2011 to 30 June 2012 | 4.00% |
| 1 January 2010 to 30 June 2011 | 3.00% |
| 1 July 2009 to 31 December 2009 | 4.00% |
| 1 January 2007 to 30 June 2009 | 6.00% |
| 1 February 2004 to 31 December 2006 | 4.00% |
| 1 August 2003 to 31 January 2004 | 5.00% |
| 1 January 2002 to 31 July 2003 | 7.00% |
| 1 January 2001 to 31 December 2001 | 8.00% |
| 1 January 1998 to 31 December 2000 | 6.00% |
| 1 July 1996 to 31 December 1997 | 5.00% |
| 1 January 1996 to 30 June 1996 | 7.00% |
| 1 January 1995 to 31 December 1995 | 8.00% |
Statutory commercial interest (Articles 6:119a and 6:119b DCC)
| Period | Rate |
|---|---|
| 1 July 2026 to present | 10.40% |
| 1 July 2025 to 30 June 2026 | 10.15% |
| 1 January 2025 to 30 June 2025 | 11.15% |
| 1 July 2024 to 31 December 2024 | 12.25% |
| 1 January 2024 to 30 June 2024 | 12.50% |
| 1 July 2023 to 31 December 2023 | 12.00% |
| 1 January 2023 to 30 June 2023 | 10.50% |
| 1 July 2016 to 31 December 2022 | 8.00% |
| 1 January 2015 to 30 June 2016 | 8.05% |
| 1 July 2014 to 31 December 2014 | 8.15% |
| 1 January 2014 to 30 June 2014 | 8.25% |
| 1 July 2013 to 31 December 2013 | 8.50% |
| 16 March 2013 to 30 June 2013 | 8.75% |
| 1 January 2013 to 15 March 2013 | 7.75% |
| 1 January 2012 to 31 December 2012 | 8.00% |
| 1 July 2011 to 31 December 2011 | 8.25% |
| 1 July 2009 to 30 June 2011 | 8.00% |
| 1 January 2009 to 30 June 2009 | 9.50% |
| 1 July 2008 to 31 December 2008 | 11.07% |
| 1 January 2008 to 30 June 2008 | 11.20% |
| 1 July 2007 to 31 December 2007 | 11.07% |
| 1 January 2007 to 30 June 2007 | 10.58% |
| 1 July 2006 to 31 December 2006 | 9.83% |
| 1 January 2006 to 30 June 2006 | 9.25% |
| 1 July 2005 to 31 December 2005 | 9.05% |
| 1 January 2005 to 30 June 2005 | 9.09% |
| 1 July 2004 to 31 December 2004 | 9.01% |
| 1 January 2004 to 30 June 2004 | 9.02% |
| 1 July 2003 to 31 December 2003 | 9.10% |
| 1 January 2003 to 30 June 2003 | 9.85% |
| 1 December 2002 to 31 December 2002 | 10.35% |
Sources: the decrees setting the statutory interest rate published in the Staatsblad (Stb., the Dutch Bulletin of Acts and Decrees) for statutory interest, and the main refinancing rate of the European Central Bank plus the statutory surcharge for commercial interest. The Dutch government publishes the current rate on rijksoverheid.nl (in Dutch).
Extrajudicial collection costs under Dutch law
The legal basis for extrajudicial collection costs (buitengerechtelijke incassokosten, BIK) is Article 6:96 of the Dutch Civil Code: reasonable costs of obtaining payment out of court qualify for compensation. Since 1 July 2012 the Besluit vergoeding voor buitengerechtelijke incassokosten (Decree on compensation for extrajudicial collection costs) determines how high that compensation may be.
Statutory scale for collection costs
The Decree contains a scale for calculating the maximum collection costs:
| Principal | Percentage |
|---|---|
| First € 2,500 | 15% (minimum € 40) |
| Next € 2,500 (€ 2,500 to € 5,000) | 10% |
| Next € 5,000 (€ 5,000 to € 10,000) | 5% |
| Next € 190,000 (€ 10,000 to € 200,000) | 1% |
| Excess above € 200,000 | 0.5% |
The maximum for extrajudicial collection costs is € 6,775. In a commercial transaction at least € 40 is due in any event, without a reminder, from the day after the final payment date (Article 6:96(4) of the Dutch Civil Code).
Mandatory law towards consumers
Towards consumers, the scale cannot be departed from to the detriment of the debtor (Article 6:96(5) of the Dutch Civil Code). A clause awarding higher collection costs therefore cannot be enforced against the consumer. Between businesses, parties may agree other amounts; without an agreement the scale applies.
The 14-day letter
Before a creditor can claim collection costs from a consumer, it must send the consumer a written reminder after default has arisen: the 14-day letter (veertiendagenbrief). It gives the consumer fourteen days to pay after all and states the collection costs that will otherwise become due (Article 6:96(6) of the Dutch Civil Code). The period starts on the day after the consumer has received the letter. The court may assume that a letter was delivered on the second day after it was sent, with a Sunday, Monday or official public holiday not counting (Dutch Supreme Court 25 November 2016, ECLI:NL:HR:2016:2704). A letter that describes the period incorrectly, for example “within fourteen days of sending this letter”, does not comply.
Interest on extrajudicial collection costs
As soon as the debtor is in default with payment of the collection costs, statutory interest also runs on those costs. The rate is always the ordinary statutory rate (Article 6:119 DCC), even if the higher commercial rate applies to the main claim: the collection costs are a claim for damages and not a payment under a commercial transaction.
For consumer claims the collection costs become due when the period in the 14-day letter expires without payment; in a commercial transaction, from the day after the final payment date. In the calculator you enter the date on which the collection costs became due; the interest on them is then calculated automatically. If you tick “No interest on the costs”, the date is not needed.