Short answer
For business customers, statutory late payment interest from July 1 to December 31, 2026 is 10.4% a year in the Netherlands and 10.5% in Belgium. It runs automatically from the day after the due date, and you can also claim at least €40 in recovery costs. For consumers, stricter rules apply, including a free reminder first.
When a client pays late, Dutch and Belgian law let you charge interest and recovery costs. The rules depend on the country and on whether your customer is a business, a government body or a consumer. This guide covers the 2026 rates, payment terms, consumer rules and worked examples for both countries.
What is the late payment interest rate in 2026?
For July 1 to December 31, 2026, statutory late payment interest on invoices to businesses and government bodies is 10.4% a year in the Netherlands (wettelijke handelsrente) and 10.5% a year in Belgium (often called nalatigheidsinteresten). For Dutch consumers, the statutory interest rate (wettelijke rente) has been 4% since January 1, 2026.
Both commercial rates are the European Central Bank’s main refinancing rate plus 8 percentage points, fixed for each half year. That ECB rate was 2.40% on July 1, 2026. Belgium rounds the result up to the next half percentage point, which gives 10.5%. An ECB change during the half year only affects the next half year.
| Customer | Netherlands | Belgium |
|---|---|---|
| Business | 10.4% a year | 10.5% a year |
| Government body | 10.4% a year | 10.5% a year, no other rate can be agreed |
| Consumer | 4% a year | At most the commercial rate, only if your terms provide for interest |
Dutch government: statutory interest rates (in Dutch)
Belgian Official Gazette: rate for the second half of 2026 (in Dutch)
In the Netherlands: interest, payment terms and collection costs
For a business customer, statutory commercial interest runs automatically from the day after the agreed payment date until the day of payment, without a reminder. If no payment date was agreed, interest starts 30 days after your customer received the invoice. After each full year, unpaid interest is added to the amount on which you charge interest.
Businesses may agree on payment terms of up to 60 days; longer terms must be expressly agreed and not grossly unfair to you. A large company paying an SME or self-employed professional (zzp’er) can’t agree to more than 30 days, and government bodies must pay within 30 days of receiving the invoice.
From a business customer, you can claim at least €40 in collection costs (incassokosten) from the day after the due date, without a reminder. Unless you agreed otherwise, the statutory scale below applies, capped at €6,775. The €40 is a minimum, not an extra fee on top of the scale.
Consumers owe the lower statutory interest rate once they are in default, usually from the day after an agreed payment date. Before charging them collection costs, you must send a free 14-day letter (veertiendagenbrief) that gives them 14 days from the day after receipt to pay and states the costs you will charge. For consumers, the scale is a maximum.
| Part of the principal | Rate |
|---|---|
| First €2,500 | 15% |
| Next €2,500 | 10% |
| Next €5,000 | 5% |
| Next €190,000 | 1% |
| Above €200,000 | 0.5% (total capped at €6,775) |
Business.gov.nl: payment terms, collection charges and statutory interest
In Belgium: the late payment act and consumer rules
Under the Belgian act of August 2, 2002 on late payment in commercial transactions, interest on a business invoice runs automatically from the day after the due date, without formal notice (ingebrekestelling). You are also entitled to a flat €40 recovery fee (forfaitaire vergoeding), plus reasonable compensation for recovery costs above €40, such as legal fees.
If no payment term was agreed, your customer must pay within 30 calendar days of receiving the invoice. Businesses can agree on up to 60 calendar days; a clause with a longer term is disregarded. Government customers have 30 calendar days, and at most 60 in exceptional cases.
Consumer debts fall under Book XIX of the Code of Economic Law (Wetboek van economisch recht). Your first reminder must be free and state the balance, the amount you will charge if it stays unpaid, your name and enterprise number (ondernemingsnummer), what the debt is for, its due date and the 14-day period. That period starts the day after an email is sent, or on the third working day after a letter is posted.
Only after those 14 calendar days may you charge interest and/or a flat fee, and only if your contract or terms provide for it. Consumer interest can’t exceed the commercial late payment rate, and the flat fee is capped as shown below.
| Outstanding balance | Maximum flat fee |
|---|---|
| Up to €150 | €20 |
| €150.01 to €500 | €30 plus 10% of the part above €150 |
| Above €500 | €65 plus 5% of the part above €500, capped at €2,000 |
Belgian late payment act of August 2, 2002 (in Dutch)
Book XIX of the Code of Economic Law on consumer debts (in Dutch)
Worked example: a €2,420 invoice paid 60 days late
Interest is calculated per day: outstanding amount × annual rate × days late / 365, using the invoice amount including VAT. If the arrears run across July 1 or January 1, calculate each half year at the rate that applied then. If a client rightly disputes part of the invoice, issue a credit note first and charge interest only on what is actually owed.
The same invoice in both countries
Invoice: €2,000 + 21% VAT = €2,420 Due date: July 31, 2026 Paid: September 29, 2026 (60 days late) Netherlands Interest: €2,420 × 10.4% × 60 / 365 = €41.37 Collection costs: at least €40, no reminder needed Total claim: €2,420 + €41.37 + €40 = €2,501.37 Belgium Interest: €2,420 × 10.5% × 60 / 365 = €41.77 Flat recovery fee: €40 Total claim: €2,420 + €41.77 + €40 = €2,501.77
What to put on your invoices and reminders
Clear terms up front make interest and costs easier to claim later.
- Show a clear due date on every invoice and agree on payment terms within the limits above.
- State in your terms and conditions and invoice footer that you charge statutory interest and collection costs on late payment. For Belgian consumers, interest and fees must be expressly provided for in the contract or terms.
- Before charging consumers anything extra, send the free Dutch 14-day letter or the free Belgian first reminder with all required details, and keep proof of when you sent it.
- If you use a Dutch collection agency, check that it is registered with Justis. From October 1, 2026, individuals, including sole traders, don’t owe collection costs or accruing interest when an unregistered agency collects the debt.
Following up late payments in Factuur Simpel
Factuur Simpel changes an unpaid invoice’s status to Expired once its due date has passed and, by default, sends one automatic reminder at that point. After that, you send reminders manually: the outstanding amount is included, and you can edit the subject and message each time.
Factuur Simpel doesn’t calculate interest or collection costs. Work them out with the formula above and add the amounts to your reminder text. The automatic reminder is a standard reminder, not a Dutch 14-day letter or a Belgian first reminder with all required details, so send those manually.
Frequently asked questions
Is the €40 fee charged on top of collection costs?
It depends on the country. In the Netherlands, €40 is the minimum compensation: if the statutory scale gives a higher amount, you claim that amount instead, not both. In Belgium, the €40 flat fee applies automatically to business invoices, and you can add reasonable compensation for recovery costs above €40, such as legal fees.
Do I need to send a reminder before charging interest?
Not for business customers: in both countries, interest runs automatically from the day after the due date. For Dutch consumers, interest runs once they are in default, but collection costs require a free 14-day letter. For Belgian consumers, interest and fees require a free first reminder and at least 14 calendar days.
Can I agree on a different interest rate?
With business customers, yes: the statutory rate applies when you haven’t agreed on anything else. In Belgium, a clause that excludes interest is considered grossly unfair, and with government customers the statutory rate always applies. Belgian consumers can never be charged more than the commercial late payment rate.
Will the rates change in 2027?
The rates are reset every half year. The ECB raised its main refinancing rate to 2.65% on September 16, 2026. That doesn’t change the rates for the second half of 2026, but the rates from January 1, 2027 will be based on the ECB rate in effect just before that date.
See which invoices are overdue at a glance
Factuur Simpel marks unpaid invoices as Expired once the due date passes and sends a reminder by default. You follow up with your own reminder text, including any interest or costs you calculate. Try it free for 30 days.
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Sources and further reading
- Business.gov.nl: payment term, collection charges and statutory interest
- Rijksoverheid: statutory interest rates (in Dutch)
- Belgisch Staatsblad: late payment interest rate, second half of 2026 (in Dutch)
- Belgian late payment act of August 2, 2002 (in Dutch)
- Book XIX Code of Economic Law: consumer debts (in Dutch)