Netherlands to Increase Late Payment Interest Rate to 4.3% from January 2026

• The Netherlands will raise the late payment interest rate from 4% to 4.3% starting 1 January 2026.
• The change was published in Official Gazette No. 383 on 21 November 2025.
• Late payment interest is fixed and does not follow the ECB rate, unlike tax due interest.
• Tax due interest rates will continue to be based on the ECB rate plus a surcharge, with the 2026 rate to be determined before 1 November 2025.
• The new rate applies to overdue tax assessments or benefit repayments, including those with approved payment extensions.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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