Collection Costs Calculator
Enter the outstanding amount and instantly calculate the maximum extrajudicial collection costs according to the Dutch WIK scale.
What are extrajudicial collection costs?
Extrajudicial collection costs (buitengerechtelijke incassokosten) are the fees a creditor may charge when an invoice is not paid on time. Since July 1, 2012, these costs are regulated by the Dutch Collection Costs Act (WIK). The law sets maximum rates, calculated as a percentage of the outstanding principal.
The costs are calculated using a tiered system: the higher the amount, the lower the percentage. A minimum of €40 and a maximum of €6,775 apply. Before charging collection costs, the debtor must have received a payment reminder with a 14-day payment deadline.
WIK scale: collection cost rates 2026
The statutory scale for extrajudicial collection costs (BIK).
| Over the amount | Percentage |
|---|---|
| First €2,500 | 15% |
| €2,500 – €5,000 | 10% |
| €5,000 – €10,000 | 5% |
| €10,000 – €200,000 | 1% |
| Above €200,000 | 0.5% |
Minimum: €40. Maximum: €6,775. Amounts are rounded up to whole euros.
Collection costs for business customers (B2B)
The WIK scale is mandatory for claims against consumers (B2C). For business-to-business transactions (B2B), parties may agree on different collection cost terms in their general conditions.
In practice, many companies also use the WIK scale for B2B claims, but higher percentages are contractually permitted. Without specific agreements, the WIK scale serves as the default.
Worked example: collection costs for €3,500
For an outstanding claim of €3,500, collection costs are calculated as follows:
- First €2,500: 15% = €375.00
- Remaining €1,000: 10% = €100.00
Total collection costs: €475.00
Frequently asked questions about collection costs
Also calculate statutory interest?
In addition to collection costs, you can also claim statutory interest on the outstanding amount.
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