Country data and evidence
Late-payment interest rates and sources by country
This table makes the dataset behind the calculator visible. It shows the stored rate, its documented period, the latest completed review and the official links used for each country. Different rules may apply to businesses, consumers and public authorities.
Countries
31
Rules
33
Sources
118
How to read this overview
A percentage is not automatically the correct rate for every invoice. First identify the governing law and whether the customer is a business, consumer or public authority.
The documented period describes the rate entry, while the review date records when its sources were last checked. If the period has ended, the entry is visibly marked for review rather than presented as current.
The calculator uses simple daily interest. Contracts, rate changes during a long delay, partial payments and notice requirements can require a different calculation.
Austria (AT)10.73%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.73% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Austria RIS — Unternehmensgesetzbuch, section 455 (scope: business-to-business and business/public-law legal person transactions)
- Austria RIS — Unternehmensgesetzbuch, section 456 (statutory late-payment interest)
- Austria RIS — Unternehmensgesetzbuch, section 458 (EUR 40 flat recovery-cost compensation)
- Oesterreichische Nationalbank — Anknüpfungszinssätze for section 456 UGB
- Your Europe — B2B late payments: interest, penalties and compensation
- European Commission — Late Payment Directive 2011/7/EU FAQs
- Austrian Supreme Court (RIS) — 6 Ob 74/15y, transition between sections 456 and former 352 UGB
Belgium (BE)10.5%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.5% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Belgium: Law of 2 August 2002 on combating late payment in commercial transactions (consolidated text; Articles 2–7)
- Federal Public Service Finance: statutory interest rate applicable to late payment in commercial transactions
- Your Europe: B2B late payments — interest, penalties and compensation
- Directive 2011/7/EU on combating late payment in commercial transactions
- European Commission: Late Payment Directive 2011/7/EU FAQs
Bulgaria (BG)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Commerce Act (Търговски закон), Article 309a
- State Gazette: Council of Ministers Decree No. 347 of 29 December 2025 amending Decree No. 426 of 2014 on the statutory interest rate for overdue monetary obligations
- Official Journal of the European Union, C/2026/3581: ECB interest rate for main refinancing operations, 2.40% on 1 July 2026
- European Central Bank: Official interest rates
- Your Europe: B2B late payments — interest, penalties and compensation
Croatia (HR)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Zakon o izmjenama Zakona o financijskom poslovanju i predstečajnoj nagodbi (NN 114/2022)
- Zakon o izmjenama i dopunama Zakona o financijskom poslovanju i predstečajnoj nagodbi (NN 81/2013)
- Informacija o kamatnoj stopi Europske središnje banke na posljednje glavne operacije refinanciranja prije prvog kalendarskoga dana tekućeg polugodišta
- Your Europe: B2B late payments - interest, penalties and compensation
- European Commission Late Payment Directive FAQ
Cyprus (CY)10.15%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.15% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Cyprus Law 123(I)/2012, Law on Combating Delays in Commercial Transactions, consolidated text (including amendment 227(I)/2022)
- Central Bank of Cyprus — ECB interest rates
- Ministry of Energy, Commerce and Industry — late-payment materials index, including July–December 2026 announcements
- Your Europe — B2B late payments: interest, penalties and compensation
- European Commission — Late Payment Directive FAQ
Czechia (CZ)11.75%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 11.75% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- e-Sbírka — Government Regulation No. 351/2013, as amended
- ESIPA — Government Regulation No. 351/2013, updated by Regulation No. 517/2025 effective 2026-01-01
- Czech National Bank — Monetary-policy instruments and current rates
- Czech National Bank — History of the two-week repo rate
- Your Europe — B2B late payments: interest, penalties and compensation
- Directive 2011/7/EU on combating late payment in commercial transactions
- European Commission — Late Payment Directive 2011/7/EU FAQs
Denmark (DK)9.75%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 9.75% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Bekendtgørelse af lov om renter og andre forhold ved forsinket betaling (renteloven), LBK nr 459 af 13/05/2014 (current official text)
- Danmarks Nationalbank: Renteforhøjelse, 11 June 2026
- Danmarks Nationalbank: Valuta og likviditet samt månedsbalance, maj 2026
- Bekendtgørelse om udenretlige inddrivelsesomkostninger i anledning af forsinket betaling
- Bekendtgørelse om ændring af bekendtgørelse om udenretlige inddrivelsesomkostninger i anledning af forsinket betaling
- Directive 2011/7/EU on combating late payment in commercial transactions
- Your Europe: B2B late payments — interest, penalties and compensation
- European Commission Late Payment Directive FAQ
Estonia (EE)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Võlaõigusseadus (Law of Obligations Act), §§ 94, 113 and 113¹
- Eesti Pank — Intressimäära teade (reference-rate notice under Law of Obligations Act § 94(2))
- European Central Bank — Monetary policy decisions of 11 June 2026
- Your Europe — B2B late payments: interest, penalties and compensation
- Directive 2011/7/EU on combating late payment in commercial transactions, Articles 3, 4 and 6
Finland (FI)10.5%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.5% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Interest Act (633/1982), current consolidated text — sections 4a and 12
- Act on the Terms of Payment in Commercial Contracts (30/2013), current consolidated text — sections 1, 2, 4, 5 and 8
- Debt Collection Act (513/1999), current consolidated text — section 10i (standard compensation for collection costs)
- Bank of Finland: Reference rate and penalty interest rates for 1 July–31 December 2026
- Bank of Finland: Reference rate and penalty interest rates for 1 January–30 June 2026
- Your Europe: B2B late payments — interest, penalties and compensation
- European Commission Late Payment Directive FAQ
France (FR)12.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 12.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Article L441-10, Code de commerce (late-payment penalties and half-year ECB reference-date rule)
- Article D441-5, Code de commerce (EUR 40 fixed recovery compensation)
- Article R2192-31, Code de la commande publique (public-procurement late-payment interest: ECB MRO plus 8 points)
- Article D2192-35, Code de la commande publique (EUR 40 fixed recovery compensation)
- ECB Data Portal: Key ECB interest rates (main refinancing operations rate 2.40% from 17 June 2026)
- Your Europe: B2B late payments — interest, penalties and compensation (France 12.40% for 2026-07-01 to 2026-12-31)
- European Commission Late Payment Directive FAQ
Germany (DE)10.52% / 6.52%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.52% | Jul 1, 2026 – Dec 31, 2026 |
| Consumer claims | 6.52% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- German Civil Code (BGB), § 288 — Default interest and other damage caused by default
- German Civil Code (BGB), § 247 — Basic rate of interest
- Deutsche Bundesbank — Basic rate of interest pursuant to section 247 of the German Civil Code
- Deutsche Bundesbank — Announcement of the basic rate of interest as of 1 July 2026: adjustment to 1.52%
- Your Europe — B2B late payments: interest, penalties and compensation
- Directive 2011/7/EU on combating late payment in commercial transactions
- European Commission — Late Payment Directive 2011/7/EU FAQs
Greece (GR)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Government Gazette: Law 4152/2013, FEK A 107 of 9 May 2013, Article 1 Paragraph Z (Greek implementation of Directive 2011/7/EU)
- European Central Bank: Official interest rates
- Your Europe: B2B late payments — interest, penalties and compensation
- Directive 2011/7/EU on combating late payment in commercial transactions
- European Commission: Late Payment Directive 2011/7/EU FAQs
Hungary (HU)14%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 14% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- 2013. évi V. törvény a Polgári Törvénykönyvről (Civil Code), section 6:155
- 2016. évi IX. törvény a behajtási költségátalányról (Act IX of 2016 on fixed recovery-cost compensation)
- 17/2026. (VI. 23.) MNB rendelet a jegybanki alapkamat mértékéről (MNB base-rate regulation: 6.00%)
- 26/2026. (VII. 21.) MNB rendelet a jegybanki alapkamat mértékéről (MNB base-rate regulation: 5.75%)
- Your Europe: B2B late payments - interest, penalties and compensation
- European Commission: Late Payment Directive 2011/7/EU FAQs
Ireland (IE)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
Italy (IT)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Italy — Legislative Decree No. 231 of 9 October 2002 (consolidated text in force)
- Italy — Legislative Decree No. 192 of 9 November 2012, amending Legislative Decree No. 231/2002
- Ministry of Economy and Finance — Notice of the interest rate applicable to creditors for late payment in commercial transactions (reference rate: 2.40%)
- Ministry of Economy and Finance — Notice of the interest rate applicable to creditors for late payment in commercial transactions (reference rate: 2.15%)
- Your Europe — B2B late payments: interest, penalties and compensation
- Directive 2011/7/EU on combating late payment in commercial transactions
- European Commission — Late Payment Directive FAQ
Latvia (LV)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Civillikums (Civil Law), consolidated text: Sections 1668.4, 1668.7, 1668.9, 1668.11 and 1765
- Latvijas Banka — Interest rate statistics (ECB key rates and Civil Law base rate)
- Your Europe — B2B late payments: interest, penalties and compensation
- Directive 2011/7/EU on combating late payment in commercial transactions
- European Commission — Late Payment Directive 2011/7/EU FAQs
Lithuania (LT)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Lithuanian Republic Law on the Prevention of Delay in Payments Made under Commercial Contracts, No. IX-1873 — current consolidated edition
- Law No. XII-1190 amending Articles 2 and 7 of Law No. IX-1873
- ECB monetary policy decisions — 11 June 2026
- ECB monetary policy decisions — 23 July 2026
- Your Europe: B2B late payments — interest, penalties and compensation
- European Commission: Late Payment Directive 2011/7/EU FAQs
Luxembourg (LU)10.15%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.15% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Loi du 18 avril 2004 relative aux délais de paiement et aux intérêts de retard
- Loi du 29 mars 2013 concernant la lutte contre le retard de paiement dans les transactions commerciales
- Guichet.lu: Délais de paiement / Intérêts de retard
- Your Europe: B2B late payments - interest, penalties and compensation
- European Central Bank: Key ECB interest rates
- European Commission Late Payment Directive FAQ
Malta (MT)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
Netherlands (NL)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – – |
Sources
- Burgerlijk Wetboek Boek 6 (Dutch Civil Code), Articles 96(4), 119a, 119b and 120(2)
- Hoe hoog is de wettelijke rente? — Rijksoverheid
- Key ECB interest rates — ECB Data Portal
- B2B late payments: interest, penalties and compensation — Your Europe
- Directive 2011/7/EU on combating late payment in commercial transactions
- European Commission Late Payment Directive FAQ
Portugal (PT)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Decreto-Lei n.º 62/2013, de 10 de maio — measures against late payment in commercial transactions
- Portaria n.º 277/2013, de 26 de agosto — formula and half-yearly publication mechanism for commercial default interest
- Aviso n.º 16623/2026/2, de 3 de julho — supplementary default-interest rates in the second half of 2026
- Your Europe: B2B late payments — interest, penalties and compensation
- European Commission: Late Payment Directive 2011/7/EU FAQs
Romania (RO)14.5%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 14.5% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Law No. 72 of 28 March 2013 on measures to combat late payment in obligations arising from contracts between professionals and between professionals and contracting authorities — consolidated text
- Government Ordinance No. 13 of 24 August 2011 on legal remuneratory and default interest for monetary obligations — consolidated text
- Your Europe: B2B late payments — interest, penalties and compensation
- Your Europe: B2B late payments — interest, penalties and compensation (supplied URL; official EU source retained)
- European Commission: Late Payment Directive 2011/7/EU FAQs (supplied source; retained as official general framework material)
- National Bank of Romania announcement: monetary-policy rate maintained at 6.50% per annum
Slovakia (SK)10.15%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.15% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Slovak Commercial Code, Act No. 513/1991 Coll., consolidated version effective from 2026-08-17 — §§369, 369a, 369c
- Government Regulation of the Slovak Republic No. 21/2013 Coll. implementing selected provisions of the Commercial Code — §§1 and 2
- National Bank of Slovakia — ECB key interest rates
- European Central Bank — monetary-policy decisions of 2026-06-11, effective 2026-06-17
- Your Europe — B2B late payments: interest, penalties and compensation
- European Commission — Late Payment Directive 2011/7/EU FAQs
Slovenia (SI)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Zakon o predpisani obrestni meri zamudnih obresti (ZPOMZO-1-UPB1), Articles 1–2
- Zakon o preprečevanju zamud pri plačilih (ZPreZP-1), including Articles 13–14
- Ministry of Finance (GOV.SI): Višina predpisane obrestne mere zamudnih obresti
- European Central Bank: Monetary policy decisions
- Your Europe: B2B late payments — interest, penalties and compensation (supplied URL; redirects to the current page)
- European Commission: Late Payment Directive 2011/7/EU FAQs (supplied informational source)
- Directive 2011/7/EU on combating late payment in commercial transactions, Article 6
Spain (ES)10.4%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 10.4% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Ley 3/2004, de 29 de diciembre, por la que se establecen medidas de lucha contra la morosidad en las operaciones comerciales — consolidated text, articles 1–3 and 5–8
- Resolución de 30 de junio de 2026, de la Secretaría General del Tesoro y Financiación Internacional — statutory late-payment interest for commercial transactions, second half of 2026
- Resolución de 23 de diciembre de 2025, de la Secretaría General del Tesoro y Financiación Internacional — statutory late-payment interest for commercial transactions, first half of 2026
- Key ECB interest rates — ECB Data Portal
- Your Europe: B2B late payments — interest, penalties and compensation
- European Commission: Late Payment Directive 2011/7/EU FAQs
Poland (PL)11.75% / 13.75%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 11.75% | Jul 1, 2026 – Dec 31, 2026 |
| Business and public-sector claims | 13.75% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Obwieszczenie Ministra Finansów i Gospodarki z dnia 22 czerwca 2026 r. w sprawie wysokości odsetek ustawowych za opóźnienie w transakcjach handlowych (Monitor Polski 2026, poz. 642)
- Ustawa z dnia 8 marca 2013 r. o przeciwdziałaniu nadmiernym opóźnieniom w transakcjach handlowych — consolidated text (Dz.U. 2023 poz. 1790), especially Articles 4(3), 7, 8, 10, 11b and 11c
- Uchwała nr 1/2026 Rady Polityki Pieniężnej z dnia 4 marca 2026 r. w sprawie stopy referencyjnej i innych stóp NBP (Dz. Urz. NBP 2026 poz. 4)
- Your Europe: B2B late payments – interest, penalties and compensation
- European Commission: Late Payment Directive FAQ
United Kingdom (GB)11.75%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 11.75% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Late Payment of Commercial Debts (Interest) Act 1998 (current legislation)
- Late Payment of Commercial Debts (Rate of Interest) (No. 3) Order 2002 (England, Wales and Northern Ireland)
- Late Payment of Commercial Debts (Rate of Interest) (Scotland) Order 2002
- GOV.UK: Interest on late commercial payments
- GOV.UK: Claim debt recovery costs on late payments
- Bank of England: Bank Rate maintained at 3.75% — July 2026 Monetary Policy Summary and Minutes
- UK Parliament: Commercial Payments Bill [HL]
Norway (NO)12.25%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 12.25% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Forsinkelsesrente og standardkompensasjon — Finanstilsynet
- Lov om renter ved forsinket betaling m.m. (forsinkelsesrenteloven) — Lovdata
- Forskrift om forsinkelsesrente og kompensasjon for inndrivelseskostnader — FOR-2026-06-25-1372, Norsk Lovtidend/Lovdata
- Styringsrenten — Norges Bank
- Forsinkelsesrente og standardkompensasjon — Finansdepartementet
Liechtenstein (LI)8.25%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| Business and public-sector claims | 8.25% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- Allgemeines deutsches Handelsgesetzbuch (ADHGB), consolidated text — Arts. 336a–336e
- Commercial Transactions Default Interest Ordinance (GVZV), LGBl. 2014 No. 105 — Arts. 1–2
- Swiss National Bank — Information on the introduction of the Payment System Support Facility and adjustment of the special rate
- Swiss National Bank — Current interest rates and exchange rates
- Liechtenstein Office of Economic Affairs — Default Interest in Payment Transactions
Switzerland (CH)5%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| General statutory rule | 5% | Jan 1, 1912 – – |
Sources
United States (US)4.75%Last reviewed: Aug 22, 2026CurrentShow sources and rule details
| Rules | Annual rate | Documented period |
|---|---|---|
| General statutory rule | 4.75% | Jul 1, 2026 – Dec 31, 2026 |
Sources
- 31 U.S.C. Chapter 39, Prompt Payment; § 3902, Interest penalties
- U.S. Treasury Bureau of the Fiscal Service — Prompt Payment
- U.S. Treasury Bureau of the Fiscal Service — Prompt Payment Interest Rates
- Federal Acquisition Regulation 52.232-25, Prompt Payment
- 5 CFR Part 1315, Prompt Payment (Treasury-hosted regulatory text)
Update record
Country data was last published on Aug 22, 2026. Source links and rates are reviewed periodically; corrections can be reported to info@invofox.de.