Interest rates on business arrears
Reference rates for calculating the statutory interest for late payment
Reference rate pursuant to Article 456 of the Austrian Commercial Code (Unternehmensgesetzbuch – UGB)
for calculating the statutory interest for late payment under business contracts concluded on or after March 16, 2013 (Article 456 Commercial Code, in force since March 16, 2013, as promulgated in Federal Law Gazette I No. 50/2013):
| Base rate on 1 January 2024 Base rate on 1 July 2023 Base rate on 1 January 2023 Base rate on 1 July 2022 Base rate on 1 January 2022 Base rate on 1 July 2021 Base rate on 1 January 2021 Base rate on 1 July 2020 Base rate on 1 January 2020 Base rate on 1 July 2019 Base rate on 1 January 2019: Base rate on 1 July 2018: Base rate on 1 January 2018: Base rate on 1 July 2017: Base rate on 1 January 2017: Base rate on 1 July 2016: Base rate on 1 January 2016: Base rate on 1 July 2015: |
3.88% 3.38% 1.88% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.12% -0.12% |
| Base rate on 1 January 2015: Base rate on 1 July 2014 Base rate on 1 January 2014: |
-0.12% -0.12% -0.12% |
| Base rate on 1 July 2013: | -0.12% |
| Base rate on 1 January 2013: |
0.38% |
Reference rate pursuant to Article 352 Commercial Code (old) in conjunction with Article 906 paragraph 25 Commercial Code
for calculating the statutory interest for late payment under business contracts concluded before March 16, 2013:
| Base rate on 31 December 2023 Base rate on 30 June 2023 Base rate on 31 December 2022 Base rate on 30 June 2022 Base rate on 31 December 2021 Base rate on 30 June 2021 Base rate on 31 December 2020 Base rate on 30 June 2020 Base rate on 31 December 2019 Base rate on 30 June 2019 Base rate on 31 December 2018: Base rate on 30 June 2018: Base rate on 31 December 2017: Base rate on 30 June 2017: Base rate on 31 December 2016: Base rate on 30 June 2016: Base rate on 31 December 2015: Base rate on 30 June 2015: |
3.88% 3.38% 1.88% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.62% -0.12% -0.12% |
| Base rate on 31 December 2014: Base rate on 30 June 2014: Base rate on 31 December 2013: |
-0.12% -0.12% -0.12% |
| Base rate on 30 June 2013: | -0.12% |
| Base rate on 31 December 2012: | 0.38% |
| Base rate on 30 June 2012: | 0.38% |
| Base rate on 31 December 2011: | 0.38% |
| Base rate on 30 June 2011: | 0.38% |
| Base rate on 31 December 2010: | 0.38% |
| Base rate on 30 June 2010: | 0,38% |
| Base rate on 31 December 2009: | 0.38% |
| Base rate on 30 June 2009: | 0.38% |
| Base rate on 31 December 2008: | 1.88% |
| Base rate on 30 June 2008: | 3.19% |
| Base rate on 31 December 2007: | 3.19% |
| Base rate on 30 June 2007: | 3.19% |
| Base rate on 31 December 2006: | 2.67% |
| Base rate on 30 June 2006: | 1.97% |
| Base rate on 31 December 2005: | 1.47% |
| Base rate on 30 June 2005: | 1.47% |
| Base rate on 31 December 2004: | 1.47% |
| Base rate on 30 June 2004: | 1.47% |
| Base rate on 31 December 2003: | 1.47% |
| Base rate on 30 June 2003: | 1.47% |
| Base rate on 31 December 2002: | 2.20% |
| Base rate on 30 June 2002: | 2.75% |