Calculate incassokosten
Find out exactly how much you can charge in collection fees on overdue invoices. Based on the Dutch Wet Incassokosten (WIK) regulation with automatic tier calculation.
Enter invoice details
The original invoice amount excluding any previously added fees
B2B: No statutory cap on collection fees, but WIK rates are commonly used as a reference
Number of days since the payment deadline passed
Calculation results
WIK fee schedule
The Wet Incassokosten (WIK) defines maximum collection fees based on the outstanding amount. Fees are calculated in tiers.
| Invoice amount bracket | Percentage | Max fee in bracket |
|---|---|---|
| First €2,500 | 15% | €375.00 |
| €2,500 – €5,000 | 10% | €250.00 |
| €5,000 – €10,000 | 5% | €250.00 |
| €10,000 – €200,000 | 1% | €1,900.00 |
| Over €200,000 | 0.5% | €4,000.00 |
What are incassokosten?
Incassokosten (collection fees) are the costs a creditor can charge to a debtor to cover the expenses of collecting an overdue payment. In the Netherlands, the Wet Incassokosten (WIK) and the related Besluit vergoeding voor buitengerechtelijke incassokosten (BIK) regulate the maximum amounts that can be charged for out-of-court collection activities.
- Cover the costs of sending reminders, formal notices, and collection letters
- Calculated as a percentage of the outstanding invoice amount
- Subject to a minimum of €40 and a maximum of €6,775
- The debtor must receive a 14-day payment notice (aanmaning) before fees apply
When can you charge collection fees?
You cannot charge incassokosten immediately when an invoice is overdue. Dutch law requires specific steps before collection fees are legally enforceable:
- The invoice must be past its due date
- You must send a formal 14-day payment notice (WIK-brief/aanmaning)
- The 14-day period must have expired without payment
- The notice must clearly state the amount of collection fees that will be charged
B2B vs B2C collection fees
B2B (Business to Business)
For business-to-business transactions, the WIK rates are not legally mandated. However, they are widely used as a reasonable reference. You can agree on different collection fee terms in your contracts. The €40 minimum from the EU Late Payment Directive always applies to B2B transactions.
B2C (Business to Consumer)
For consumer debts, the WIK rates are strictly enforced. You cannot charge more than the calculated maximum. The 14-day aanmaning requirement is mandatory, and the notice must be sent by letter (not just email). Consumers have stronger legal protections under Dutch law.
Stop calculating — start collecting automatically
PayRequest calculates incassokosten automatically and adds them to overdue invoices at the right stage. Full escalation pipeline with email, SMS, and postal letters.