Under the Dutch WIK tariff, extrajudicial collection costs are 15% of the first €2,500, 10% of the next €2,500, 5% of the next €5,000, 1% of the next €190,000 and 0.5% above that, with a minimum of €40 and a maximum of €6,775. On a €3,000 invoice the maximum is €425.
What are buitengerechtelijke incassokosten?
Buitengerechtelijke incassokosten are the costs a creditor makes to collect an overdue payment without going to court. They can include letters, calls and a collection agency, and the law fixes the maximum you can be asked to pay. This stops invoices from ballooning with arbitrary fees, though in practice many letters still ask for too much. The amounts follow the Besluit vergoeding voor buitengerechtelijke incassokosten (BIK), commonly called the WIK tariff.
The tariff in full
| Part of the principal | Percentage |
|---|---|
| First €2,500 | 15% |
| Next €2,500 (to €5,000) | 10% |
| Next €5,000 (to €10,000) | 5% |
| Next €190,000 (to €200,000) | 1% |
| Above €200,000 | 0.5% |
The total is never less than €40 and never more than €6,775. Example: for €3,000, the first €2,500 costs €375 and the remaining €500 costs €50, so the maximum is €425.
The conditions before a creditor can charge
A creditor needs to send a proper written reminder, the aanmaning, first. For consumers the letter has to give you at least 14 days to pay, counted from the day after you receive it, and state the exact amount of the principal, the interest and the collection costs. The 14-day term runs only after the letter reaches you. Costs added before that moment are not valid and you can dispute them. A business customer has to receive a similar notice, though with a shorter term in many cases.
What if the bill looks too high?
- Compare the costs on the letter with the result above. Anything higher than the maximum for the principal is not allowed.
- Check that interest and costs are not calculated on a combined amount, since collection costs apply to the principal only.
- If the debt is disputed, say so in writing and keep proof. A creditor can’t charge collection costs on a debt that doesn’t exist.
Statutory interest
On top of the collection costs, the creditor can charge statutory interest from the due date. For business-to-business invoices, a higher commercial rate applies. If you are a freelancer chasing your own clients, the ZZP calculator shows how much unpaid turnover really costs you, and the BTW calculator helps separate the BTW from the principal on your invoice. The amount of BTW is usually not included when the creditor can deduct it.
How to use this calculator
- Enter the unpaid principal amount without interest or earlier costs.
- Tick the VAT box if the creditor is a VAT-registered business that can deduct BTW.
- Read the maximum allowed costs and the bracket breakdown.
- Check that a valid reminder (aanmaning) was sent before costs were added.
Key figures at a glance
| Tariff | 15% / 10% / 5% / 1% / 0.5% |
|---|---|
| Minimum charge | €40 |
| Maximum charge | €6,775 |
| Reminder term for consumers | 14 days after receipt |
| Based on | Principal only, no interest |
| Applies to | Extrajudicial collection |
Frequently asked questions
The maximum is 15% of €1,000, which is €150, as long as a valid 14-day reminder was sent first.
If the creditor is VAT-registered and can deduct BTW, the fee is calculated on the amount excluding BTW. A private creditor or a non-deducting business may add it.
If they exceed the legal maximum, or the creditor skipped the aanmaning, you can dispute them in writing and refuse to pay the invalid part.
Only up to the legal maximum for the principal. It is the lowest amount a creditor may charge, which for small debts can be more than the 15% calculation.
Your municipality offers free debt counselling, and organisations such as Geldfit and Schuldhulpverlening can help you find a structured plan.