interestia

Rentetabeller

Norway

Forsinkelsesrente - forbrukerforhold (no)
Forsinkelsesrente - næringsforhold (no)
Forsinkelsesrente av etterbetalte trygdeytelser (no)
Mellomrente etter arveloven og rentesats etter ekteskapsloven § 70 m.v. (no)
Rente ved vedtak om endring, egenretting (no)
Rentegodtgjørelse ved utbetaling etter vedtak om endring mv. og egenretting (no)
Rentegodtgjørelse ved forsinket innbetaling av eiendomsskatt (no)
Rentegodtgjørelse ved tilbakebetaling av eiendomsskatt (no)
Arbeidstaker- og rederiavgiftsrente etter sjømannspensjonstrygdloven (no)
Rentegodtgjørelse ved forsinket betaling etter mva-loven, jf skattebetl § 11-6 (1) (no)
Forsinkelsesrente skatte- og avgiftskrav forfall i covid-19-periodene, jf sktbetl § 11-1 (no)
Referanserente etter forsinkelsesloven § 3 uten tillegg (no)
Standardkompensasjon for inndrivelseskostnader Norge (no)

Sweden

Dröjsmålsräntan i Sverige - enligt Räntelagen 6 § (se)
Avkastningsräntan i Sverige - enligt Räntelagen 5 § (se)
Utmätningsräntan i Sverige (se)
Fast förseningsersättning Sverige (se)

Denmark

Morarente (forsinkelsesrente) i Danmark med forfald fra og med 1.3.2013 (dk)
Morarente (forsinkelsesrente) i Danmark med forfald 1.8.2002 - 28.2.2013 (dk)
Morarente (forsinkelsesrente) i Danmark med forfald før 1.8.2002 (dk)
Referencerenten i henhold til rentelovens § 5 uden tillæg (dk)
Fast kompensationsbeløb Danmark (dk)

Finland

Dröjsmålsränta (viivästyskorko) ordinarie i Finland - enligt Räntelagen 4 § (fi)
Dröjsmålsränta kommersiella avtal (fi)
Förseningsränta i Finland - enligt skattetillägg- och förseningsräntelagen 4-5 § (fi)
Dröjsmålsränta på obetald arvsskatt - enligt skattetillägg- och förseningsräntelagen 5 d § (fi)
Nedsatt dröjsmålsränta - enligt skattetillägg- och förseningsräntelagen 5 a § 2 mom. (fi)
Krediteringsränta i Finland - enligt skatteuppbördslagen 37 § (2018/11) (fi)
Lösenbeloppsränta - inlösen av minoritetsaktier - enligt aktiebolagslagen 18 kap 7 § (fi)
Referensräntan enligt Räntelagen 12 § utan tillägg (fi)
Standardersättning för indrivningskostnader (fi)

Iceland

Forsinkelsesrenter (dráttarvextir) etter renteloven § 6 (is)
Forsinkelsesrenter (dráttarvextir) kommersielle avtaler etter betalingsforsinkelsesloven § 4 (is)
Forsinkelsesrenter på erstatningskrav (vextir af skaðabótakröfum) jf renteloven § 8 (is)
Referanserenten (Grunnur dráttarvaxta) etter renteloven § 6 (is)
Standard inndrivingsbeløp på Island (innheimtubætur) (is)

Greenland

Morarente (pillaammik erniat) i Grønland (gl)
Referencerente (tunuliaqutaasutut) i henhold til rentelovens § 5 uden tillæg (gl)

Faeroe Islands

Morarente (dragurenta) i Færøerne (fo)
Diskontorentesatsen i Færøerne uten tillæg (fo)

Åland

Dröjsmålsränta på Åland - enligt finska Räntelagen 4 § 3 mom. (ax)
Dröjsmålsränta i kommersiella avtal på Åland - enligt finska räntelagen 4 a § (ax)

Germany

Forsinkelsesrenter forbrukerforhold (Verzugszinsen Verbrauchergeschäft), jf BGB § 288 (1) (de)
Forsinkelsesrenter kommersielle forhold (Verzugszinsen Geschäftsverkehr) med forfall før 29.7.2014, jf BGB § 288 (2) (de)
Nedsatt forsinkelsesrente forbrukerlån med pant i fast eiendom (Verzugszinsen Immobiliar-Verbraucherdarlehensverträge), jf BGB § 497 (4) (de)
Forsinkelsesrenter etter sosialforsikringsloven § 28r (3) SGB IV, BauGB §§ 44, 64, 99, 133 og 135, LEntG § 13 mfl (de)
Referanserenten (Bezugszinssatz) i Tyskland uten noe tillegg (de)

Switzerland

Statutory interest rate on late payment (Verzugszinse) in both commercial and non-commercial transactions pursuant to Article 104 of the Swiss Code of Obligations (jf ZBG Art 104) (ch)
Default interest rate on direct federal tax (die directe Bundessteuer), value-added tax (die Mehrwertsteuer) and other taxes and levies collected by the federal government (die anderen vom Bund erhobenen Abgaben und Steuern) pursuant to the EFD regulation on default and remuneration interest rates on levies and taxes (631.014 Verordnung des EFD vom 25. Juni 2021 über die Verzugs- und die Vergütungszinssätze auf Abgaben und Steuern (Zinssatzverordnung EFD)) (ch)

Liechtenstein

Forsinkelsesrenter forbrukerforhold i Liechtenstein, jf ABGB Section 1333, jf Section 1000 (li)
Forsinkelsesrenter i kommersielle avtaler i Liechtenstein (Verzugszinsen im Geschäftsverkehr), jf LGBl. 2014 Nr. 105 (li)
Referanserenten (Bezugszinssatz) i Liechtenstein uten noe tillegg (li)

Italy

Late payment interest rate (tasso interessi moratori) in commercial transactions (transazioni commerciali) with due date as from 1 January, 2013 (it)
Late payment interest rate (tasso interessi moratori) in commercial transactions (transazioni commerciali) with due date before 1 January, 2013 (it)
Late payment interest rate (tasso interessi moratori) in transactions relating to agricultural and food products (transazioni relative a prodotti agricoli ed alimentari) with due date prior to 1 January, 2013 (it)
Late payment interest rate (tasso interessi moratori) in transactions relating to agricultural and food products (transazioni relative a prodotti agricoli ed alimentari) with due date as from 1.1.2013 (it)
Legal interest rate (tasso interessi legali) in Italy pursuant to art. 1284, paragraph 1, of the Italian Civil Code (it)

United Kingdom

Statutory interest on late payment on commercial debt in the United Kingdom (England, Wales, Northern Ireland and Scotland) according to Late Payments Act art 6 (gb)
Base rate in the United Kingdom (England, Wales, Northern Ireland and Scotland) for B2B transactions per each half year without any additions (gb)
Base rate in the United Kingdom (England, Wales, Northern Ireland and Scotland) as set at its actual date 2000 - d.d. (gb)

Ireland

Statutory late payment interest rate on commercial transactions in Ireland on contracts made as from March 16, 2013 pursuant to S.I. No. 580/2012 art 5 (ie)
Statutory late payment interest rate on commercial transactions in Ireland on contracts made before 16 March 2013 pursuant to S.I. No. 388/2002 art 5 (ie)

Austria

Statutory interest rate (Verzugszinsen) on late payment on business contracts (Zahlungsverzug im Geschäftsverkehr) in Austria concluded as from 16 March 2013 according to Article 456 of the Austrian Commercial Code (at)
Statutory interest rate (Verzugszinsen) on late payment on business contracts (Zahlungsverzug im Geschäftsverkehr) in Austria concluded before 16 March 2013 Article 352 Commercial Code (old) in conjunction with Article 906 paragraph 25 Commercial Code (at)
Late payment rate (gesetzliche Zinssatz) in general, jf ABGB § 1000 (at)

Netherlands

Statutory interest rate on late payment on non-trade transactions in the Netherlands pursuant to Article 119 of Book 6 of the Civil Code, and commercial transactions concluded before August 8, 2002 (nl)
Statutory interest rate (de wettelijke interestvoet) on late payment on commercial transactions (betalingsachterstand bij handelstransacties) in the Netherlands pursuant to Articles 119a and 120 of Book 6 of the Civil Code (nl)
Statutory interest rate (de wettelijke interestvoet) on late payment on commercial transactions (betalingsachterstand bij handelstransacties) in the Netherlands concluded before 16 March 2013 Article 352 Commercial Code (old) in conjunction with Article 906 paragraph 25 Commercial Code (nl)

Belgium

Statutory interest rate on late payment in civil matters and matter that do not qualify as commercial transaction in Belgium pursuant to Law of 5 May 1865 on interest-bearing loans Article 2 § 1, as amended by Article 87 of the Program Law of December 27, 2006 (M.B. 28/12/2006) (be)
Statutory interest rate (wettelijke interest voor betalingsachterstand / intérêts légaux pour retard de paiement) on late payment on commercial transactions (handelstransacties / transactions commerciales) in Belgium concluded, renewed or extended as from 16 March 2013 pursuant to Law of 22 November 2013 (be)
Statutory interest rate (wettelijke interest voor betalingsachterstand / intérêts légaux pour retard de paiement) on late payment on commercial transactions (handelstransacties / transactions commerciales) in Belgium concluded before 16 March 2013 pursuant to Law of 2 August 2002 (be)

Luxembourg

Legal late payment interest rate on consumer contracts - Luxembourg (lu)
Statutory interest rate on late payment of commercial transactions in Luxembourg pursuant to Law of 18 April, 2004 (lu)

Portugal

Statutory legal interest rate (juros legais civis) on consumer contracts in Portugal pursuant to paragraph 1 of Article 559 of the Civil Code, as amended by Decree Act No. 200-C/80 24th June 1980 (pt)
Statutory interest rate on late payment on commercial transactions (juros legais comerciais) in Portugal as from 1 July 2013 pursuant to the Decree Act 32/2003, as amended in Decree Act No. 62/2013, and Commercial Code Article 102 paragraph 5 (pt)
Statutory interest rate on late payment on commercial transactions (juros legais comerciais) in Portugal concluded before 1 July 2013 pursuant to the Decree Act 32/2003 as amended in Decree Act No. 62/2013, and Commercial Code Article 102 paragraph 3 (pt)

Spain

Statutory legal interest rate (interés legal del dinero) on consumer contracts in Spain pursuant to article 1 of Law 24/1984, as amended (es)
Statutory interest rate on late payment on commercial transactions (morosidad en las operaciones comerciales) in Spain as from 24 Februar 2013 pursuant to Royal Decree Act of 22 February 2013 No. 4 (es)
Statutory interest rate on late payment on commercial transactions (interés de demora para operaciones comerciales) having been entered into after August 8, 2002 pursuant to Article 11 of Act of 29 December 2004 No. 3 (es)
Statutory interest rate on late payment of tax debts (interés de demora de deudas tributarias) in Spain pursuant to article 26.6 in the General Tax Law (58/2003) (es)

France

Statutory ordinary legal interest rate (taux de l'intérêt légal) on late payment within 2 months following judgment decisions for individuals in France pursuant to art. L313-2 of the Monetary and Financial Code, as amended by Ordinance No. 2014-947 of August 20, 2014 art. 1 (fr)
Statutory ordinary legal interest rate (taux de l'intérêt légal) on late payment of judgment decisions in other cases than individuals in France pursuant to Ordinance No. 2014-947 of August 20, 2014 (fr)
Statutory increased legal interest rate (taux d'intérêt légal majoré) on late payment beyond 2 months following judgment decisions for individuals in France pursuant to Law. No. 75-619, July 11, 1975, art. 3, amended by Law no. 89-421, June 23 1989, art. 12 and Law no 91-650, July 9, 1991, art. 91, ref L313-3 of the Monetary and Financial Code, as amended (fr)
Statutory increased legal interest rate (taux d'intérêt légal majoré) on late payment of judgment decisions in other cases than individuals in France pursuant to Law. No. 75-619, July 11, 1975, art. 3, amended by Law no. 89-421, June 23 1989, art. 12 and Law no 91-650, July 9, 1991, art. 91, ref L313-3 of the Monetary and Financial Code, as amended (fr)
Statutory interest rate on late payment (les intérêts légaux pour retard de paiement) of commercial transactions (transactions commerciales) in France as from 1 January 2009 of ECB reference rate + 10 %-points pursuant to Commercial Code L441-10 (former L441-6), i.e. if not contractually provided for 3 x legal interest rate (fr)
Statutory interest rate on late payment (les intérêts légaux pour retard de paiement) of commercial transactions (transactions commerciales) in France as from 1 January 2009 of three times the legal interest rate where the parties have proviede for such rule, pursuant to Article L441-10 of the Commercial Code (former L441-6) (fr)

Poland

Statutory interest rate for delayed payments in Poland pursuant to art. 481 § 2 of the Civil Code, and art. 359 § 3 (before 1.1.2016) (pl)
Statutory interest rate on capital in Poland pursuant to art. 359 § 2 of the Civil Code, and art. 359 § 3 (before 1.1.2016) (pl)
Statutory interest for late payment in commercial transactions (odsetki ustawowe za opóźnienie w transakcjach handlowych) that is not a medical entity pursuant to art. 4 point 3 b) of the Act of March 8, 2013 on payment terms in commercial transactions (pl)
Statutory interest for late payment in commercial transactions (odsetki ustawowe za opóźnienie w transakcjach handlowych) for medical entity pursuant to art. 4 point 3 a) of the Act of March 8, 2013 (pl)
The Polish National Bank reference rate - Stopa referencyjna (pl)
The Polish National Bank lombard rate - Stopa lombardowa (pl)

Czechia

Statutory late payment interest rate on commercial transactions in Czechia (zákonným úrokem z prodlení) pursuant to Government Regulation No. 351/2013 Coll. § 2 (cz)
Statutory late payment interest rate (Úrok z prodlení) under Section 252 of the Tax Procedure Rules (cz)
Czech National Bank two-week repo rate (repo sazba) (cz)
Czech National Bank discount rate (diskontní sazba) (cz)

Slovenia

Statutory late payment interest rate on commercial transactions in Slovenia (zakonske obresti za zamudo pri plačilu) pursuant to art 2 of Statutory Default Interest Rate Act (si)

Slovak Republic

Statutory late payment interest rate (zákonný úrok z omeškania) on commercial transactions (obchodné transakcie) in Slovakia pursuant to § 3​69 par. 2 and § 369a of the Commercial Code as amended (sk)
National Bank of Slovakia base interest rate (for two-week REPO tenders) followed by ECB reference rate (sk)

Hungary

Statutory late payment interest rate (késedelmes fizetés esetén alkalmazott törvényes kamat) on commercial transactions (kereskedelmi ügyletek) in Hungary pursuant to Section 301/A second paragraph of Act No. IV of 1959 on the Civil Code, as amended by Ac (hu)
Central Bank of the Republic of Hungary (Magyar Nemzeti Bank) base interest rate (alapkamat alakulása) (hu)

Romania

Statutory late payment interest rate (dobândă legală pentru întârzierea efectuării plăților) on commercial transactions (tranzacții comerciale) in Romania as from 5.4.2013, pursuant to Law no. 72/2013 of 28 March (LEGE nr. 72 din 28 martie 2013), amending Government Order No 13 of 24 August 2011 (ro)
Statutory late payment interest rate (dobândă legală pentru întârzierea efectuării plăților) on commercial transactions (tranzacții comerciale) in Romania concluded before 5.4.2013, pursuant to Law no. 72/2013 co, replacing Articles 3 to 5 of Government Order No 13 of 24 August 2011 as from 5.4.2013 (ro)
Statutory late payment interest rate in general in Romania, pursuant to Law no. 72/2013 of 28 March (LEGE nr. 72 din 28 martie 2013), amending Government Order No 13 of 24 August 2011 (ro)
National Bank of Romania (Banca Națională a României) base interest rate (alapkamat alakulása) (ro)

Bulgaria

Statutory late payment interest rate (законна лихва за забава на плащане) on commercial transactions (търговски сделки) in Bulgaria as from 9.11.2006, pursuant to Art. 86, para. 2 of the Obligations and Contracts Act (ZZD) (bg)
Bulgarian National Bank (Българската народна банка) base interest rate - BIR (основния лихвен процент (ОЛП)) (bg)

Croatia

Statutory late payment interest rate (zakonska kamata na zakašnjelo plaćanje) on commercial transactions (poslovne transakcije) in Croatia pursuant to Articles 3 and 12a of the Law on the Financial Operations and Pre-bankruptcy Settlement (ZFP - Zakon o financijskom poslovanju i predstečajnoj nagodbi) (hr)
Statutory late payment interest rate (zakonska kamata na zakašnjelo plaćanje) for legal entities in Croatia pursuant to Articles 29-31 of the Civil Obligations Act (ZOO - Zakon o obveznim odnosima) (hr)
Statutory late payment interest rate (zakonska kamata na zakašnjelo plaćanje) for natural persons in Croatia pursuant to Articles 29-31 of the Civil Obligations Act (ZOO - Zakon o obveznim odnosima) (hr)
Croatian National Bank - average interest rate on loans approved for a period longer than a year given to non-financial trading companies (hr)
Croatian National Bank - reference rate (hr)
Croatian National Bank - discount rate (hr)

Malta

Legal interest rate for late payment (imgħax statutorju għal ħlas tard) on commercial transactions (transazzjonijiet kummerċjali) in Malta pursuant to Article 26C, 4 paragraph, cf. Article 26A of the Commercial Code (mt)
Central Bank of Malta - central intervention rate (mt)

Cyprus

Legal interest rate for late payment (νόμιμος τόκος υπερημερίας) on commercial transactions (εμπορική συναλλαγή) as from 16 March 2013 in Cyprus pursuant to The 2012 Law on Combatting Late Payments in Commercial Transactions (cy)
Legal interest rate for late payment (νόμιμος τόκος υπερημερίας) on commercial transactions (εμπορική συναλλαγή) before 16 March 2013 in Cyprus pursuant to The 2012 Law on Combatting Late Payments in Commercial Transactions (cy)

Greece

Statutory interest rate for late payment (νόμιμος τόκος υπερημερίας) on commercial transactions (εμπορική συναλλαγή) as from 16 March 2013 in Greece pursuant to Subparagraph G.3 - G.5 in Law No. 4152 of 9.5.2013 (gr)
Statutory interest rate for late payment (νόμιμος τόκος υπερημερίας) on commercial transactions (εμπορική συναλλαγή) as from 16 March 2013 in Greece pursuant to Subparagraph G.14 in Law No. 4152 of 9.5.2013, re Presidential Decree No 166/2003 (A 138 - 5.6.2003) (gr)
Statutory interest rate due for late payment in general in Greece pursuant to art 3(2) of Law 2842/2000 (gr)
Pre-judgment litigation interest for late payment in Greece (gr)
Post-judgment litigation interest for late payment in Greece (gr)

Estonia

Statutory interest rate for late payment (seadusjärgne viivis) on commercial transactions (äritehingud) in Estonia pursuant to articles 94 and 113 of the Law of Obligations (võlaõigusseaduse (VÕS)) (ee)

Latvia

Statutory interest rate for late payment (likumiskie nokavējuma procenti) on commercial transactions (komercdarījumi) in Latvia pursuant to article 1765 of the Civil Law of Latvia (Civillikuma 1765. pantu) (lv)

Lithuania

Statutory interest rate for late payment (teisės aktuose nustatyti delspinigiai už pavėluotą mokėjimą) on commercial transactions (komerciniai sandoriai) in Lithuania on contracts concluded as from 1.3.2013 pursuant to Law on the Prevention of Delay in Payments made under Commercial Contracts of 17.10.2012 no XI-2287 (lt)
Statutory interest rate for late payment (teisės aktuose nustatyti delspinigiai už pavėluotą mokėjimą) on commercial transactions (komerciniai sandoriai) in Lithuania on contracts concluded prior to 1.3.2013 pursuant to Law on the Prevention of lat payment in Commercial Transactions of 9.12.2003 no. IX-1873 (lt)

Serbia

Default interest rate (Стопа затезне камате) for late payment of financial obligations in Serbia on amounts denominated in Serbien DINARS pursuant to Article 3 of the Law on Default Interest of 17.12.2012 no. 119 (rs)
Default interest rate for late payment of financial obligations in Serbia on amounts denominated in EURO pursuant to Article 3 of the Law on Default Interest of 17.12.2012 no. 119 (rs)
Default interest rate for late payment of financial obligations in Serbia on amounts denominated in Norwegian NOK pursuant to Article 3 of the Law on Default Interest of 17.12.2012 no. 119 (rs)

Montenegro

Default interest rate (stopa zatezne kamate) for late payment for monetary liability (novčane obaveze) in Montenegro pursuant to Article 5 of the Law on Default Interest Rate (Zakonom o visini stope zatezne kamate („Sl. list Crne Gore“, br. 83/09 i 75/18) (me)

Bosnia and Herzegovina

Statutory default interest rate in Bosnia & Herzegovina pursuant to Article 3 of the Law on Statutory Default Interest Rate (Zakon o visini stope zatezne kamate) (ba)

North Macedonia

Statutory default interest rate in North Macedonia for transactions between entities pursuant to Article 3 of the Law on Statutory Default Interest Rate (Zakon o visini stope zatezne kamate) (mk)
National Bank of the Republic of North Macedonia - reference rate for calculating the penalty interest rate (mk)

Monaco

Statutory legal interest rate (intérêts au taux légal) in Monoco fixed by sovereign order (ordonnance souveraine) pursuant to Article 1745 of the Principality of Monaco Civil Code, cf. Act No. 990 of 30 November 1976 (mc)

Albania

Statutory default interest rate in Albania for commercial contracts made in Albanian LEKE pursuant to Article 5 of Law no 48/2014 On Late Payments in Commercial and Contractual Obligations (al)
Statutory default interest rate in Albania for commercial contracts made in EURO pursuant to Article 5 of Law no 48/2014 On Late Payments in Commercial and Contractual Obligations (al)
Bank of Albania (Banka e Shqipërisë) - Basic interest rate (normës bazë të interesit) (repo interest rate) 2003-2024 (al)

Kosovo

Statutory default interest rate (kamatëvonesë ligjore) in Kosovo for commercial transactions (transaksionet tregtare) pursuant to the Law on Late Payments in Commercial Transactions (Law no. 05/L-110) (xk)
Central Bank of the Republic of Kosovo (Bankën Qendrore të Republikës së Kosovës) - Reference rate (Kamata referente e interesit) 2016-2024 (xk)

Türkiye

Default interest rate in Turkey in transactions between business enterprises (Ticari Temerrüt Faizi) where the interest rate has not been agreed upon by the parties (tr)
Default interest rate in Turkey (Temerrüt Faizi) (tr)
Default interest rate for late payments in Turkey in cases where the interest rate is not stipulated in the contract or the relevant provisions are invalid, pursuant to the seventh paragraph of Article 1530 of the Turkish Commercial Code numbered 6102 dated 13.1.2011 (tr)

Catalonia

Statutory interest rate on late payment of tax debts (interés de demora de deudas tributarias) in the Generalitet of Catalonia pursuant to article 26.6 in the General Tax Law (58/2003) (cat)
Statutory legal interest rate (interés legal del dinero) in the Generalitet of Catalonia (cat)

Andorra

Statutory legal interest rate (l’interès legal) in Andorra pursuant to Article 23 of the Law of 16.10.2014 on the foundations of tax regulations, whereas the annual Budget Act determines the statutory legal interest rate for each year (ad)
Statutory default interest rate on late payment in Andorra equivalent to twice the legal interest rate pursuant to Article 5 of the Law of 28.11.2013 Establising measures against Default (22/2013) (ad)
Statutory default interest rate on the basis of tax legislation in Andorra pursuant to Articles 23 and 29 of the Law of 16.10.2014 on the foundations of tax regulations, whereas the annual Budget Act determines the yearly statutory legal interest rate to twice the legal interest rate (ad)

Isle of Man

Late payment interest on VAT that Customs and Excise may charge in Isle of Man in periods starting on or after 1.1.2023 , and Machine Games Duty, Soft Drinks Industry Levy and Plastic Packaging Tax from 1.2.2023, pursuant to sections 59ZA, 59ZB of, and Schedules 15D and 15F to, the Value Added Tax Act 1996 (im)
Default interest on VAT that Customs and Excise may charge in Isle of Man in periods starting before 1.1.2023 pursuant to sections 59ZA, 59ZB of, and Schedules 15D and 15F to, the Value Added Tax Act 1996 (im)
Repayment interest on VAT periods starting on or after 1.1.2023, and Machine Games Duty, Soft Drinks Industry Levy and Plastic Packaging Tax from 1.2.2023 pursuant to sections 75 of, and Schedules 15E and 15F to, the Value Added Tax Act 1996 (im)
Repayment supplement on VAT periods starting before 1.1.2023 pursuant to sections 75 of, and Schedules 15E and 15F to, the Value Added Tax Act 1996 (im)

Republic of Moldova

Statutory default interest rate (rata dobînzii de întîrziere) in Moldova for commercial transactions pursuant to Article 623 of the Civil Code (1107/6.6.2002) (md)
Statutory late payment interest rate (rata dobînzii de întîrziere) in Moldova for consumer debtors (debitorul este un consumator) pursuant to Article 623 of the Civil Code (1107/6.6.2002) (md)
National Bank of Moldova (Băncii Naționale a Moldovei) - base rate (rata de bază) on rate relevant dates 2019-2024 pursuant to Article 585 in the Civil Code (md)
National Bank of Moldova (Băncii Naționale a Moldovei) - base rate changes (rata de bază) 2016-2024 (md)

Ukraine

Late payment penalty interest rate in Ukraine for tax purposes pursuant to the Tax Code of Ukraine No. 2755-VI of December 2, 2010 (ua)
National Bank of Ukraine (Національний банк України) - Key Policy Rate (облікову ставку) 2000-2024 (ua)

Guernsey

Interest rates for every judgment debt of the Court of Guernsey to carry pursuant to Article 2 of The Judgments (Interest) (Bailiwick of Guernsey) Law, 1985 (gg)

Gibraltar

Statutory interest rate for late payment in commercial transactions in Gibraltar pursuant to Late Payment of Commercial Debts (Interest) Act 2003, as amended in 2013 (LN.2013/050), 2014 (LN 2014/097) and 2021 (LN 2021/228) (gi)

Russia

Statutory late payment interest rate in Russia for monetary obligations pursuant to Article 395 of the Civil Code of the Russian Federation, ref Article 330 (ru)
Default (penalty) interest rate of 1/300th of Key Rate for non-performance or improper performance of obligations pursuant to Federal law No. 44-FZ on the Contract System in the Procurement of Goods, Works and Services for State and Municipal Needs (44-ФЗ), and for penalties for mandatory payments for which the delay does not exceed 30 days, penalties for arrears of utility payments, penalties against legal entities if the amount of penalty sanctions has not been determined by the contract etc (ru)
Default (penalty) interest rate of 1/150th of Key Rate for non-performance or improper performance of obligations pursuant to Federal law No. 44-FZ on the Contract System in the Procurement of Goods, Works and Services for State and Municipal Needs (44-ФЗ) and as from 3.10.2016 also pursuant to Article 236 in the Labour Law of 30.12.2001 No. 197-FZ (ru)
Default (penalty) interest rate of 1/130th of Key Rate for all contractual legal relations starting from the 91st day of interest accrual, for each day pursuant to Federal law No. 44-FZ on the Contract System in the Procurement of Goods, Works and Services for State and Municipal Needs (44-ФЗ), and Article 14 of Law N 416-FZ, and Housing Code of the Russian Federation" dated December 29, 2004 N 188-FZ (ru)
Central Bank of Russia (Ключевая ставка) - Key Rate (Ключевая ставка) 2013-2024 (ru)
Central Bank of Russia (Ключевая ставка) - Refinancing Rate (ставка рефинансирования) 1992-2016 (ru)

San Marino

Legal interest rate (tasso d'interesse legale) in San Marino pursuant to Law no 36 of 27.10.1972 (sm)

Svalbard

Forsinkelsesrente - forbrukerforhold (sj)
Forsinkelsesrente - næringsforhold (sj)
Forsinkelsesrente av etterbetalte trygdeytelser (sj)
Mellomrente etter arveloven og rentesats etter ekteskapsloven § 70 (tidl Skifteutleggsrente etter skifteloven § 65 tredje ledd) og husstandsfellesskapsloven § 2 annet ledd (sj)
Rente ved vedtak om endring, egenretting, arveavgift betalt etter forfall mv jf skattebetl § 11-2 (sj)
Rentegodtgjørelse ved utbetaling etter vedtak om endring mv. og egenretting (sj)
Rentegodtgjørelse ved forsinket innbetaling av eiendomsskatt (sj)
Rentegodtgjørelse ved tilbakebetaling av eiendomsskatt (sj)
Arbeidstaker- og rederiavgiftsrente etter sjømannspensjonstrygdloven (sj)
Rentegodtgjørelse ved forsinket betaling etter mva-loven, jf skattebetl § 11-6 (1) (sj)
Forsinkelsesrente skatte- og avgiftskrav med forfall i covid-19-periodene, jf sktbetl § 11-1 (sj)
Referanserente etter forsinkelsesloven § 3 uten tillegg (sj)

Northern Cyprus

Default interest rate in Northern Cyprus in transactions between business enterprises (Ticari Temerrüt Faizi) where the interest rate has not been agreed upon by the parties (nc.tr)
Default interest rate in Northern Cyprus (Temerrüt Faizi) (nc.tr)
Default interest rate for late payments in Northern Cyprus in cases where the interest rate is not stipulated in the contract or the relevant provisions are invalid, pursuant to the seventh paragraph of Article 1530 of the Turkish Commercial Code numbered 6102 dated 13.1.2011 (nc.tr)

Jersey

Rate of post judgment interest in Jersey in any proceedings for the recovery of any debt or damages pursuant to Royal Court Practice Direction 05/06 as of 15.2.2005 (je)

European Court of Human Rights

Default interest rate as part of ordinary rulings from European Court of Human Rights of just satisfaction pursuant to Article 41 of ECHR (ecthr)

Forsinkelsesrente - forbrukerforhold (no)

FraTil%-satsKommentar

Forsinkelsesrente - næringsforhold (no)

FraTil%-satsKommentar

Forsinkelsesrente av etterbetalte trygdeytelser (no)

FraTil%-satsKommentar

Mellomrente etter arveloven og rentesats etter ekteskapsloven § 70 m.v. (no)

FraTil%-satsKommentar

Rente ved vedtak om endring, egenretting (no)

FraTil%-satsKommentar

Rentegodtgjørelse ved utbetaling etter vedtak om endring mv. og egenretting (no)

FraTil%-satsKommentar

Rentegodtgjørelse ved forsinket innbetaling av eiendomsskatt (no)

FraTil%-satsKommentar

Rentegodtgjørelse ved tilbakebetaling av eiendomsskatt (no)

FraTil%-satsKommentar

Arbeidstaker- og rederiavgiftsrente etter sjømannspensjonstrygdloven (no)

FraTil%-satsKommentar

Rentegodtgjørelse ved forsinket betaling etter mva-loven, jf skattebetl § 11-6 (1) (no)

FraTil%-satsKommentar

Forsinkelsesrente skatte- og avgiftskrav forfall i covid-19-periodene, jf sktbetl § 11-1 (no)

FraTil%-satsKommentar

Referanserente etter forsinkelsesloven § 3 uten tillegg (no)

FraTil%-satsKommentar

Standardkompensasjon for inndrivelseskostnader Norge (no)

FraTil%-satsKommentar

Dröjsmålsräntan i Sverige - enligt Räntelagen 6 § (se)

FraTil%-satsKommentar

Avkastningsräntan i Sverige - enligt Räntelagen 5 § (se)

FraTil%-satsKommentar

Utmätningsräntan i Sverige (se)

FraTil%-satsKommentar

Fast förseningsersättning Sverige (se)

FraTil%-satsKommentar

Morarente (forsinkelsesrente) i Danmark med forfald fra og med 1.3.2013 (dk)

FraTil%-satsKommentar

Morarente (forsinkelsesrente) i Danmark med forfald 1.8.2002 - 28.2.2013 (dk)

FraTil%-satsKommentar

Morarente (forsinkelsesrente) i Danmark med forfald før 1.8.2002 (dk)

FraTil%-satsKommentar

Referencerenten i henhold til rentelovens § 5 uden tillæg (dk)

FraTil%-satsKommentar

Fast kompensationsbeløb Danmark (dk)

FraTil%-satsKommentar

Dröjsmålsränta (viivästyskorko) ordinarie i Finland - enligt Räntelagen 4 § (fi)

FraTil%-satsKommentar

Dröjsmålsränta kommersiella avtal (fi)

FraTil%-satsKommentar

Förseningsränta i Finland - enligt skattetillägg- och förseningsräntelagen 4-5 § (fi)

FraTil%-satsKommentar

Dröjsmålsränta på obetald arvsskatt - enligt skattetillägg- och förseningsräntelagen 5 d § (fi)

FraTil%-satsKommentar

Nedsatt dröjsmålsränta - enligt skattetillägg- och förseningsräntelagen 5 a § 2 mom. (fi)

FraTil%-satsKommentar

Krediteringsränta i Finland - enligt skatteuppbördslagen 37 § (2018/11) (fi)

FraTil%-satsKommentar

Lösenbeloppsränta - inlösen av minoritetsaktier - enligt aktiebolagslagen 18 kap 7 § (fi)

FraTil%-satsKommentar

Referensräntan enligt Räntelagen 12 § utan tillägg (fi)

FraTil%-satsKommentar

Standardersättning för indrivningskostnader (fi)

FraTil%-satsKommentar

Forsinkelsesrenter (dráttarvextir) etter renteloven § 6 (is)

FraTil%-satsKommentar

Forsinkelsesrenter (dráttarvextir) kommersielle avtaler etter betalingsforsinkelsesloven § 4 (is)

FraTil%-satsKommentar

Forsinkelsesrenter på erstatningskrav (vextir af skaðabótakröfum) jf renteloven § 8 (is)

FraTil%-satsKommentar

Referanserenten (Grunnur dráttarvaxta) etter renteloven § 6 (is)

FraTil%-satsKommentar

Standard inndrivingsbeløp på Island (innheimtubætur) (is)

FraTil%-satsKommentar

Morarente (pillaammik erniat) i Grønland (gl)

FraTil%-satsKommentar

Referencerente (tunuliaqutaasutut) i henhold til rentelovens § 5 uden tillæg (gl)

FraTil%-satsKommentar

Morarente (dragurenta) i Færøerne (fo)

FraTil%-satsKommentar

Diskontorentesatsen i Færøerne uten tillæg (fo)

FraTil%-satsKommentar

Dröjsmålsränta på Åland - enligt finska Räntelagen 4 § 3 mom. (ax)

FraTil%-satsKommentar

Dröjsmålsränta i kommersiella avtal på Åland - enligt finska räntelagen 4 a § (ax)

FraTil%-satsKommentar

Forsinkelsesrenter forbrukerforhold (Verzugszinsen Verbrauchergeschäft), jf BGB § 288 (1) (de)

FraTil%-satsKommentar

Forsinkelsesrenter kommersielle forhold (Verzugszinsen Geschäftsverkehr) med forfall før 29.7.2014, jf BGB § 288 (2) (de)

FraTil%-satsKommentar

Nedsatt forsinkelsesrente forbrukerlån med pant i fast eiendom (Verzugszinsen Immobiliar-Verbraucherdarlehensverträge), jf BGB § 497 (4) (de)

FraTil%-satsKommentar

Forsinkelsesrenter etter sosialforsikringsloven § 28r (3) SGB IV, BauGB §§ 44, 64, 99, 133 og 135, LEntG § 13 mfl (de)

FraTil%-satsKommentar

Referanserenten (Bezugszinssatz) i Tyskland uten noe tillegg (de)

FraTil%-satsKommentar

Statutory interest rate on late payment (Verzugszinse) in both commercial and non-commercial transactions pursuant to Article 104 of the Swiss Code of Obligations (jf ZBG Art 104) (ch)

FraTil%-satsKommentar

Default interest rate on direct federal tax (die directe Bundessteuer), value-added tax (die Mehrwertsteuer) and other taxes and levies collected by the federal government (die anderen vom Bund erhobenen Abgaben und Steuern) pursuant to the EFD regulation on default and remuneration interest rates on levies and taxes (631.014 Verordnung des EFD vom 25. Juni 2021 über die Verzugs- und die Vergütungszinssätze auf Abgaben und Steuern (Zinssatzverordnung EFD)) (ch)

FraTil%-satsKommentar

Forsinkelsesrenter forbrukerforhold i Liechtenstein, jf ABGB Section 1333, jf Section 1000 (li)

FraTil%-satsKommentar

Forsinkelsesrenter i kommersielle avtaler i Liechtenstein (Verzugszinsen im Geschäftsverkehr), jf LGBl. 2014 Nr. 105 (li)

FraTil%-satsKommentar

Referanserenten (Bezugszinssatz) i Liechtenstein uten noe tillegg (li)

FraTil%-satsKommentar

Late payment interest rate (tasso interessi moratori) in commercial transactions (transazioni commerciali) with due date as from 1 January, 2013 (it)

FraTil%-satsKommentar

Late payment interest rate (tasso interessi moratori) in commercial transactions (transazioni commerciali) with due date before 1 January, 2013 (it)

FraTil%-satsKommentar

Late payment interest rate (tasso interessi moratori) in transactions relating to agricultural and food products (transazioni relative a prodotti agricoli ed alimentari) with due date prior to 1 January, 2013 (it)

FraTil%-satsKommentar

Late payment interest rate (tasso interessi moratori) in transactions relating to agricultural and food products (transazioni relative a prodotti agricoli ed alimentari) with due date as from 1.1.2013 (it)

FraTil%-satsKommentar
FraTil%-satsKommentar

Statutory interest on late payment on commercial debt in the United Kingdom (England, Wales, Northern Ireland and Scotland) according to Late Payments Act art 6 (gb)

FraTil%-satsKommentar

Base rate in the United Kingdom (England, Wales, Northern Ireland and Scotland) for B2B transactions per each half year without any additions (gb)

FraTil%-satsKommentar

Base rate in the United Kingdom (England, Wales, Northern Ireland and Scotland) as set at its actual date 2000 - d.d. (gb)

FraTil%-satsKommentar

Statutory late payment interest rate on commercial transactions in Ireland on contracts made as from March 16, 2013 pursuant to S.I. No. 580/2012 art 5 (ie)

FraTil%-satsKommentar

Statutory late payment interest rate on commercial transactions in Ireland on contracts made before 16 March 2013 pursuant to S.I. No. 388/2002 art 5 (ie)

FraTil%-satsKommentar

Statutory interest rate (Verzugszinsen) on late payment on business contracts (Zahlungsverzug im Geschäftsverkehr) in Austria concluded as from 16 March 2013 according to Article 456 of the Austrian Commercial Code (at)

FraTil%-satsKommentar

Statutory interest rate (Verzugszinsen) on late payment on business contracts (Zahlungsverzug im Geschäftsverkehr) in Austria concluded before 16 March 2013 Article 352 Commercial Code (old) in conjunction with Article 906 paragraph 25 Commercial Code (at)

FraTil%-satsKommentar

Late payment rate (gesetzliche Zinssatz) in general, jf ABGB § 1000 (at)

FraTil%-satsKommentar

Statutory interest rate on late payment on non-trade transactions in the Netherlands pursuant to Article 119 of Book 6 of the Civil Code, and commercial transactions concluded before August 8, 2002 (nl)

FraTil%-satsKommentar

Statutory interest rate (de wettelijke interestvoet) on late payment on commercial transactions (betalingsachterstand bij handelstransacties) in the Netherlands pursuant to Articles 119a and 120 of Book 6 of the Civil Code (nl)

FraTil%-satsKommentar

Statutory interest rate (de wettelijke interestvoet) on late payment on commercial transactions (betalingsachterstand bij handelstransacties) in the Netherlands concluded before 16 March 2013 Article 352 Commercial Code (old) in conjunction with Article 906 paragraph 25 Commercial Code (nl)

FraTil%-satsKommentar
FraTil%-satsKommentar

Statutory interest rate (wettelijke interest voor betalingsachterstand / intérêts légaux pour retard de paiement) on late payment on commercial transactions (handelstransacties / transactions commerciales) in Belgium concluded, renewed or extended as from 16 March 2013 pursuant to Law of 22 November 2013 (be)

FraTil%-satsKommentar

Statutory interest rate (wettelijke interest voor betalingsachterstand / intérêts légaux pour retard de paiement) on late payment on commercial transactions (handelstransacties / transactions commerciales) in Belgium concluded before 16 March 2013 pursuant to Law of 2 August 2002 (be)

FraTil%-satsKommentar
FraTil%-satsKommentar

Statutory interest rate on late payment of commercial transactions in Luxembourg pursuant to Law of 18 April, 2004 (lu)

FraTil%-satsKommentar
FraTil%-satsKommentar

Statutory interest rate on late payment on commercial transactions (juros legais comerciais) in Portugal as from 1 July 2013 pursuant to the Decree Act 32/2003, as amended in Decree Act No. 62/2013, and Commercial Code Article 102 paragraph 5 (pt)

FraTil%-satsKommentar

Statutory interest rate on late payment on commercial transactions (juros legais comerciais) in Portugal concluded before 1 July 2013 pursuant to the Decree Act 32/2003 as amended in Decree Act No. 62/2013, and Commercial Code Article 102 paragraph 3 (pt)

FraTil%-satsKommentar
FraTil%-satsKommentar

Statutory interest rate on late payment on commercial transactions (morosidad en las operaciones comerciales) in Spain as from 24 Februar 2013 pursuant to Royal Decree Act of 22 February 2013 No. 4 (es)

FraTil%-satsKommentar

Statutory interest rate on late payment on commercial transactions (interés de demora para operaciones comerciales) having been entered into after August 8, 2002 pursuant to Article 11 of Act of 29 December 2004 No. 3 (es)

FraTil%-satsKommentar

Statutory interest rate on late payment of tax debts (interés de demora de deudas tributarias) in Spain pursuant to article 26.6 in the General Tax Law (58/2003) (es)

FraTil%-satsKommentar
FraTil%-satsKommentar
FraTil%-satsKommentar
FraTil%-satsKommentar
FraTil%-satsKommentar

Statutory interest rate on late payment (les intérêts légaux pour retard de paiement) of commercial transactions (transactions commerciales) in France as from 1 January 2009 of ECB reference rate + 10 %-points pursuant to Commercial Code L441-10 (former L441-6), i.e. if not contractually provided for 3 x legal interest rate (fr)

FraTil%-satsKommentar

Statutory interest rate on late payment (les intérêts légaux pour retard de paiement) of commercial transactions (transactions commerciales) in France as from 1 January 2009 of three times the legal interest rate where the parties have proviede for such rule, pursuant to Article L441-10 of the Commercial Code (former L441-6) (fr)

FraTil%-satsKommentar

Statutory interest rate for delayed payments in Poland pursuant to art. 481 § 2 of the Civil Code, and art. 359 § 3 (before 1.1.2016) (pl)

FraTil%-satsKommentar

Statutory interest rate on capital in Poland pursuant to art. 359 § 2 of the Civil Code, and art. 359 § 3 (before 1.1.2016) (pl)

FraTil%-satsKommentar

Statutory interest for late payment in commercial transactions (odsetki ustawowe za opóźnienie w transakcjach handlowych) that is not a medical entity pursuant to art. 4 point 3 b) of the Act of March 8, 2013 on payment terms in commercial transactions (pl)

FraTil%-satsKommentar

Statutory interest for late payment in commercial transactions (odsetki ustawowe za opóźnienie w transakcjach handlowych) for medical entity pursuant to art. 4 point 3 a) of the Act of March 8, 2013 (pl)

FraTil%-satsKommentar

The Polish National Bank reference rate - Stopa referencyjna (pl)

FraTil%-satsKommentar

The Polish National Bank lombard rate - Stopa lombardowa (pl)

FraTil%-satsKommentar

Statutory late payment interest rate on commercial transactions in Czechia (zákonným úrokem z prodlení) pursuant to Government Regulation No. 351/2013 Coll. § 2 (cz)

FraTil%-satsKommentar

Statutory late payment interest rate (Úrok z prodlení) under Section 252 of the Tax Procedure Rules (cz)

FraTil%-satsKommentar

Czech National Bank two-week repo rate (repo sazba) (cz)

FraTil%-satsKommentar

Czech National Bank discount rate (diskontní sazba) (cz)

FraTil%-satsKommentar

Statutory late payment interest rate on commercial transactions in Slovenia (zakonske obresti za zamudo pri plačilu) pursuant to art 2 of Statutory Default Interest Rate Act (si)

FraTil%-satsKommentar

Statutory late payment interest rate (zákonný úrok z omeškania) on commercial transactions (obchodné transakcie) in Slovakia pursuant to § 3​69 par. 2 and § 369a of the Commercial Code as amended (sk)

FraTil%-satsKommentar

National Bank of Slovakia base interest rate (for two-week REPO tenders) followed by ECB reference rate (sk)

FraTil%-satsKommentar

Statutory late payment interest rate (késedelmes fizetés esetén alkalmazott törvényes kamat) on commercial transactions (kereskedelmi ügyletek) in Hungary pursuant to Section 301/A second paragraph of Act No. IV of 1959 on the Civil Code, as amended by Ac (hu)

FraTil%-satsKommentar

Central Bank of the Republic of Hungary (Magyar Nemzeti Bank) base interest rate (alapkamat alakulása) (hu)

FraTil%-satsKommentar

Statutory late payment interest rate (dobândă legală pentru întârzierea efectuării plăților) on commercial transactions (tranzacții comerciale) in Romania as from 5.4.2013, pursuant to Law no. 72/2013 of 28 March (LEGE nr. 72 din 28 martie 2013), amending Government Order No 13 of 24 August 2011 (ro)

FraTil%-satsKommentar

Statutory late payment interest rate (dobândă legală pentru întârzierea efectuării plăților) on commercial transactions (tranzacții comerciale) in Romania concluded before 5.4.2013, pursuant to Law no. 72/2013 co, replacing Articles 3 to 5 of Government Order No 13 of 24 August 2011 as from 5.4.2013 (ro)

FraTil%-satsKommentar

Statutory late payment interest rate in general in Romania, pursuant to Law no. 72/2013 of 28 March (LEGE nr. 72 din 28 martie 2013), amending Government Order No 13 of 24 August 2011 (ro)

FraTil%-satsKommentar

National Bank of Romania (Banca Națională a României) base interest rate (alapkamat alakulása) (ro)

FraTil%-satsKommentar