The interest rate under
the law of 2 August 2002 on combating late payment in commercial transactions
(the so-called Late Payment in Commercial Transactions Act) is reviewed every
six months. It amounts to 10.5% for the first half of 2026
(from 1 January 2026) [1] and remains unchanged at 10.5% for the second half of
2026 (from 1 July 2026). [2] The interest rate therefore remains stable,
following a period of inflation and subsequent decline. [3]
In comparison:
- First half of 2023: 10.5%
- Second half of 2023: 12%
- First half of 2024: 12.5%
- Second half of 2024: 12.5%
- First half of 2025: 11.5%
- Second half of 2025: 10.5%
- First half of 2026: 10.5%
- Second half of 2026: 10.5%
This interest rate
applies exclusively to commercial transactions, namely transactions between
businesses and, in certain cases, between businesses and public authorities.
When an invoice is not paid on time, the creditor is in principle automatically
entitled to this statutory late payment interest, without the need for a prior
notice of default. Contractual provisions may provide otherwise.
The “ordinary”
statutory interest rate, which applies, among other things, in civil matters
and in transactions involving consumers, is determined on an annual basis. For
2026, this rate is 4.5%.[4]
For further information
or advice, please feel free to contact the authors of this newsletter.
Dave Mertens en Emilie Bogaerts
[1] FOD Financiën, Mededeling over de interestvoet die van
toepassing is in geval van betalingsachterstand bij handelstransacties, BS
25 maart 2026.
[2] FOD Financiën, Mededeling over de interestvoet die van toepassing is in geval van betalingsachterstand bij handelstransacties, nog te verschijnen in het Belgisch Staatsblad.
[3] Kanttekening:
gedurende enkele jaren vooraf aan inflatie (m.n. vanaf tweede semester 2016
t.e.m. tweede semester 2022) was deze interestvoet steeds gelijk aan 8%.
[4] FOD Financiën, Mededeling over de wettelijke
intrestvoet, BS 30 januari 2026.