The adjusted late payment interest rate will go into effect on 1 January 2026.
The Netherlands government has published an amendment to the Decree on tax interest and late payment interest in Official Gazette No. 383 on 21 November 2025, raising the late payment interest rate from 4% to 4.3%, starting 1 January 2026.
Late payment interest is fixed and, unlike tax due interest, does not follow the ECB rate. Interest on tax due, covering corporate income tax, withholding tax, minimum tax, solidarity contributions and profit shares—will keep its current surcharge above the ECB rate, though the final 2026 rate will still depend on the ECB rate set before 1 November 2025.
This interest applies when a tax assessment or benefit repayment is not paid on time, accruing from the day after the payment deadline until the amount is received, including periods covered by an approved payment extension.
For each calendar year, the tax interest rate under Article 30hb of the General Act on National Taxes covering income, inheritance, payroll, dividend, turnover, transfer, vehicle, excise, consumption, environmental, land taxes, and surface charges—is set at the European Central Bank’s most recent refinancing rate before 1 November of the preceding year, increased by 3 percentage points.
