Calculating collection costs 2026

Collection fees are the extra costs you may charge your customer if an invoice is not paid on time. You'll also see them referred to as dunning fees.

In the Netherlands, these costs are laid down in the Collection Costs Act (W IK). The law protects your client from unreasonable charges and gives you clear rules. If you follow these rules properly, then you may claim the collection costs as soon as your customer defaults.

In 2026judges look extra closely at the amount of the requested costs. A small miscalculation can cause you to lose your full right to collection costs. That is why we help you step by step with a clear explanation and a calculation tool that works precisely according to the legal graduated scale.

The amount of collection costs is always related to the principal sum: the amount your customer still has to pay you. The WIK uses a graduated scale for this. The higher the amount, the lower the percentage, but there is a statutory minimum amount of €40 and a maximum of €6,775.

Important to know:

• You may never charge more than is allowed by the statutory scale
• You may charge less if you feel it is appropriate in the relationship with your client
• The minimum amount is almost always €40, even for small invoices

You can see the effect of the tier most quickly with examples. Below are three common situations. We assume in these examples that you are liable for VAT and therefore do not charge your customer VAT on the collection costs.

Example 1: small invoice up to €266.67

Suppose you have an invoice of €150 outstanding.

• Calculation: 15% of €150 = €22.50
• Legal rule: the minimum amount of collection costs is always €40
• Result: your customer pays €40 in collection fees

Total to be collected: € 190 (plus interest)

Example 2: average SME invoice

You have a claim of €3,500. The graduated scale now works in two tranches.

• First bracket: 15% over the first €2,500 = €375
• Second bracket: 10% over the remaining €1,000 = €100
• Result: total collection costs are €475

Total to be collected: €3,975

Example 3: large business receivable

You are waiting for a payment of €15,000. The calculation then runs over three tranches.

• First bracket: 15% over €2,500 = €375
• Second bracket: 10% over the next €2,500 = €250
• Third bracket: 5% over the remaining €10,000 = €500
• Result: total collection costs are €1,125

Total to be collected: €16,125

Judges in 2026 are increasingly using what is called the strict doctrine. That means you have no room for miscalculation, especially with consumers.

If you ask for even one euro too much in collection fees in your 14-day letter, the judge may find that letter invalid. The consequence:

• You lose your right to all collection costs for that claim
• You must again send a correct 14-day letter
• Your customer again gets at least 14 days of additional payment time

With our calculator, you can avoid these kinds of costly mistakes. The tool calculates exactly according to the legal graduated scale, so you can send your final reminder with peace of mind.

Don't want to risk going to court? Then let us assess your collection process or outsource it directly to our collection agency. Then you can be sure that your calculation and documents are correct.

When calculating collection costs, your own VAT position plays a big role. This is where things often go wrong in practice, even though the rules are actually simple.

Are you subject to VAT?

• You can usually reclaim VAT on collection agency services from the tax authorities
• You may then charge your customer only the amount from the graduated scale, with no additional VAT on top of that

Are you exempt from VAT? For example, because you work in healthcare, education or finance.

• You cannot reclaim VAT on collection services
• The law allows you to increase collection costs by 21% VAT
• For a claim under €267 you then claim not €40, but €48.40 in costs

Our calculator can include this difference for you. This way you can be sure that you include the correct amount in your reminder and avoid discussions afterwards.

Do you have a customer who, for example, has to pay a fixed amount every month, such as a subscription or rent? Then you will soon have to deal with several small claims under €266.67. For this, since the new rules, the cumulation rule applies.

That arrangement prevents you from charging the full €40 in collection fees for each missed installment.

Broadly speaking, it works like this:

• For the first outstanding installment you may charge the usual €40 collection fee
• For successive installments from the same agreement within six months, you can often charge as little as €20 per installment
• Judges look strictly at the calculation and how you substantiate it in your papers

If you work with us, our lawyers will ensure that these calculations are accurate to the penny and clearly detailed in the summons and correspondence. That way you are in a strong position if it comes to court proceedings.

Do you have a claim against a business? Then the rules are more favorable for you as a business owner than for consumers.

For corporate customers, the following applies in 2026 in practice:

• Your customer is in default once the agreed or statutory payment deadline has passed
• You may charge collection fees based on the graduated scale from then on, even without a separate 14-day letter
• You do not yet have to turn the claim over to a collection agency to be allowed to charge fees

In your general terms and conditions you may also make different agreements with business customers about collection costs, as long as they are reasonable. If you have not stipulated anything about this, then the statutory WIK graduated scale automatically applies.

Want to know step by step how we first try to reach a solution together with your customer? Then read more about our amicable collection or see what our full collection process looks like.

Do you have a claim against a consumer, that is, someone who is not acting as a business or self-employed person? Then the rules are a lot stricter. The law wants to prevent consumers from being caught off guard by high extra charges.

You may charge collection fees from a consumer only if you:

• The customer is first in default (the payment term of your invoice has expired)
• Then sent a clear 14-day letter (WIK letter)
• In that letter state exactly the amount of collection costs you will charge if payment is not made within 14 days

The 14-day period begins on the day after receipt of the letter. If the amount mentioned is not correct or the deadline is incorrect, the court may declare your letter invalid and you will lose your right to collection fees.

Want to make sure your final demand letter meets all the requirements? Then read more on our Final Demand Letter page or use our sample WIK letter.

Is your customer still not paying after your WIK letter? Then you can submit the claim to us for collection. We will then start a careful amicable process before advising follow-up steps.