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20+ Countries · Statutory Rates 2026

Your invoice is late.
Here's what you're owed.

Calculate the exact late payment interest on any overdue invoice. Covers statutory rates for the UK, EU, US, Australia, Singapore, and 20+ more countries — updated for 2026.

$
days
% / yr
Late payment interest
Simple interest accrued
Total amount due
Invoice + interest
Original invoice
Daily accrual
Effective annual rate
UK Debt Recovery: You're also entitled to a fixed compensation of under the Late Payment Act 1998.
Legal disclaimer: This calculator provides estimates only. Statutory rates change with central bank decisions. Consult a legal professional before pursuing late payment claims, especially for large amounts or disputed invoices.

Legal late payment interest rates by country — updated for 2026. Statutory rates apply automatically to commercial (B2B) transactions; always check current central bank rates as these change frequently.

CountryAnnual rate (2026)Basis / Legal sourceNotes
United States18% typicalContract / state lawContractNo federal statutory rate. IRS rate: 8%/yr. State usury laws vary. Must specify in contract.
United Kingdom~12.75%Late Payment Act 1998StatutoryBoE base (4.75%) + 8%. + Fixed compensation £40–£100. Applies to all B2B without contract.
Germany~12.15%BGB §288StatutoryECB rate (3.15%) + 9% for commercial B2B. Consumer debts: ECB + 5%.
France~13.15%Code de commerceStatutoryECB + 10pp minimum for B2B. Also minimum 3× ECB rate. Fixed €40 recovery cost.
Netherlands~11.15%EU Directive 2011/7/EUStatutoryECB rate (3.15%) + 8%. Max payment term: 60 days B2B, 30 days public sector.
Sweden~10.25%RäntelagenStatutoryRiksbank reference rate (2.25%) + 8%. Applies 30 days after invoice due date.
Denmark~10.75%RentelovenStatutoryDanmarks Nationalbank rate + 8pp (approx.). Applies to all B2B commercial debts.
Norway~11.5%ForsinkelsesrentelovenStatutoryFinance Ministry sets rate semi-annually. Typically Norges Bank rate + 8–9pp.
Switzerland5%OR Art. 104StatutoryFixed 5%/year. Simple statutory rate for all commercial obligations.
Australia~10% typicalContract / state lawContractNo national statutory rate. RBA cash rate (~4.1%) + contractual. Varies by state.
Canada~9% typicalContractContractNo federal statutory rate. BoC prime (~5%) + contractual. Must specify in contract.
New Zealand~10% typicalContractContractNo statutory rate. Common law + contract. Specify in terms of trade.
Singapore8%Late Payment Interest Act 2021Statutory8%/year simple interest from due date. Applies to qualifying B2B contracts.
Japan6%Commercial CodeStatutory6%/year for commercial transactions. Civil Code default rate: 3% (reduced 2020).
South Korea12%Commercial ActStatutory12%/year for commercial transactions. 5% for civil (non-commercial) debts.
India~18%MSMED Act / ContractStatutoryMSMED Act: 3× RBI bank rate for delays to MSMEs. Typical commercial: 18–24%/yr.
UAE12%Federal Commercial CodeStatutory12%/year for commercial debts. Parties may agree higher rate contractually.
Brazil12% + SELICCivil Code Art. 406Statutory1%/month (12%/yr) + SELIC inflation adjustment. SELIC rate varies ~10–14%/yr.
Poland~10.75%Late Payment Act 2019StatutoryNBP reference rate (0.75%) + 10pp = ~10.75%/yr. Fixed €40 recovery cost.
South Africa~11.25%Prescribed Rate of Interest ActStatutorySARB repo rate (7.75%) + 3.5% = ~11.25%/yr. Set by Minister of Justice.
Israel~8–10%Contract / BoI rateContractBased on Bank of Israel rate. Specify in contract; typically 8–10%/yr in practice.
Turkey~35–45%Commercial CodeStatutoryTracks TCMB policy rate closely. Very high due to inflation environment. Verify current rate.

Rates are approximate for 2026 and subject to change with central bank decisions. ECB rate: ~3.15%, BoE: ~4.75%, Riksbank: ~2.25%. Always verify current rates before issuing a formal claim. "Statutory" = rate applies automatically by law; "Contract" = must be specified in your terms.

How late payment interest works

When a client pays late, you're effectively giving them an interest-free loan for the overdue period. Late payment interest compensates you for that. In many countries, you're entitled to it automatically by law — even if your contract doesn't mention it.

Simple vs compound interest

Simple interest — the most common for short overdue periods: multiply the invoice amount by the annual rate by the fraction of the year overdue. On a $3,000 invoice at 18%/yr for 45 days: $3,000 × 0.18 × (45÷365) = $66.58.

Compound interest — interest on unpaid interest. Used less frequently for invoices but grows faster over longer periods. For invoices unpaid for 6+ months, compounding makes a meaningful difference.

UK: Fixed debt recovery costs on top of interest

UK Late Payment Act 1998 — Fixed Compensation

In addition to interest, UK businesses can claim a fixed sum to cover debt recovery costs. This applies automatically to all qualifying B2B transactions — no contract clause needed.

Invoice under £1,000£40
Invoice £1,000 to £9,999.99£70
Invoice £10,000 or more£100

If your actual recovery costs exceed the fixed sum, you can claim the difference under the Debt (Formerly Revenue and Finance) Act provisions. Keep records of time spent chasing the debt.

Should you charge late payment fees in practice?

Legally, yes — in most jurisdictions you're entitled to them. Practically, use judgment. For a long-term client who's a few days late, a reminder usually suffices. For persistently late payers or clients who've gone silent, invoicing the interest demonstrates you take your terms seriously and often accelerates payment.

Frequently Asked Questions

How do I calculate late payment fees?
Simple interest: Late fee = Invoice × Annual rate × (Days ÷ 365). Example: £2,000 at 12.75%/yr for 60 days = £2,000 × 0.1275 × (60÷365) = £41.92. For compound interest, use the formula: Fee = Invoice × ((1 + Monthly rate)^Months − 1).
What is the UK statutory late payment rate in 2026?
The UK rate under the Late Payment of Commercial Debts Act 1998 is the Bank of England base rate plus 8 percentage points. With the BoE rate at approximately 4.75% in 2026, the statutory rate is approximately 12.75%/year. You're also entitled to fixed compensation of £40–£100 per invoice, depending on the invoice value.
Can I charge late fees without a contract clause?
In the UK and most EU countries, yes — statutory law gives you the right automatically for commercial (B2B) transactions. In the US, Australia, Canada, and most other countries, late fees must be specified in your contract or terms of business. Always include a late payment clause before work begins.
What rate should I specify in my contract?
Common choices are 1.5%–2% per month (18%–24%/year) for most markets, or the applicable statutory rate for your country. A rate that's too high may be unenforceable under local usury laws; a rate that matches the statutory minimum may be enforceable without a contract clause. Consult your local legal requirements.
Does the EU Late Payment Directive apply to me?
EU Directive 2011/7/EU applies to commercial transactions between businesses in EU member states. It entitles you to charge the ECB reference rate plus 8 percentage points, limits B2B payment terms to a maximum of 60 days, and provides for recovery of debt collection costs. It does not apply to transactions with consumers (B2C).