Moniteur Belge · 08 Sep 2026 · 3 vistas
Late payment interest rate set at 10.5% for 2026
Por FactBox Admin
The Federal Public Service Finance (FPS Finance) published, in the Belgian Official Gazette of September 8, 2026 (p. 49281), the interest rate applicable in the event of late payment in commercial transactions for the second half of 2026. This rate is set at 10.5%. The communication originates from the General Administration of the Treasury and bears the official reference C-2026/006464.
Legal basis of the communication
This publication is based on Article 5, paragraph 2, of the Law of August 2, 2002, concerning the fight against late payment in commercial transactions, as amended by the Law of November 22, 2013. In accordance with this provision, the Minister of Finance communicates the interest rate determined according to the method explained in paragraph 1 of the aforementioned Article 5.
The rate is thus revised semi-annually, allowing companies and creditors to know the applicable legal interest level in the event that payment deadlines are exceeded in their commercial relations.
A rate set for the second half of 2026
For the second half of 2026, the interest rate applicable in the event of late payment in commercial transactions amounts to 10.5%. This figure constitutes the legal reference to be applied for the calculation of late payment interest owed by the defaulting debtor.
The main points to remember from this communication are as follows:
- Issuing body: FPS Finance, General Administration of the Treasury;
- Official reference: C-2026/006464;
- Period concerned: second half of 2026;
- Applicable rate: 10.5%;
- Legal basis: Law of August 2, 2002, amended by the Law of November 22, 2013.
Scope for companies and creditors
This late payment interest rate applies to commercial transactions between companies, as well as between companies and public authorities. It serves as a deterrent against late payments and allows the creditor to claim financial compensation when the debtor does not respect contractual or legal deadlines.
The semi-annual publication of this rate provides economic actors with clear visibility on the cost of late payment, thereby facilitating the management of their cash flow and the negotiation of their payment terms. Companies are encouraged to integrate this rate into their contracts and recovery procedures in order to assert their rights in the event of a commercial partner’s default.