How Prejudgment Interest Is Calculated

This calculator computes the interest and late fees owed on unpaid invoices using the methodology courts apply when awarding prejudgment interest. Prejudgment interest compensates a creditor for being deprived of money owed during the period between the breach (the unpaid invoice) and the judgment or payment date.

The Simple Interest Formula

Prejudgment interest in all U.S. states is calculated using simple interest (not compound interest) unless a contract explicitly provides otherwise. The formula is:

Accrued Interest = Principal Amount x (Annual Rate / 365) x Days Overdue

For example, if you are owed $10,000 on an invoice that is 90 days overdue in California (10% statutory rate), the accrued interest would be: $10,000 x (0.10 / 365) x 90 = $246.58.

Which Interest Rate Applies?

The interest rate depends on your specific situation:

  • Contract rate: If your contract specifies an interest rate for late payments, that rate applies (subject to state usury limits).
  • Statutory rate: If no rate is specified, the state's statutory prejudgment interest rate applies automatically. In California, this is 10% per annum under Civil Code Section 3289(b).
  • Federal contracts: The federal prejudgment interest rate is approximately 5% and is set by the Treasury Department.

When Interest Begins Accruing

Interest starts accruing on the day after the payment was due. If your invoice specifies "Net 30" terms, interest begins on day 31 after the invoice date. If no payment terms are stated, courts generally consider payment due upon receipt or within a reasonable time (typically 30 days).

Late Fees vs. Interest

Late fees and interest are distinct: late fees are a one-time contractual penalty triggered by late payment, while interest accrues daily over the entire overdue period. Both can apply simultaneously if your contract provides for both. However, courts may refuse to enforce late fees that are deemed "penalty" clauses rather than reasonable estimates of actual damages (liquidated damages).

Data Sources

  • California Civil Code Sections 3287-3289 (prejudgment interest)
  • California Government Code Sections 927-927.13 (Prompt Payment Act)
  • State-specific statutory interest rate statutes (verified March 2026)
  • U.S. Treasury Department (federal rate)

State Prejudgment Interest Rates (2026)

The following table lists prejudgment interest rates by state. These rates apply when no contractual rate is specified. Rates are subject to change by legislation; always verify the current rate for your jurisdiction.

StateRateStatuteNotes
Alabama6%Ala. Code 8-8-1Default legal rate
Alaska3.5%AS 09.30.070Variable; set by court
Arizona10%A.R.S. 44-1201Statutory default
Arkansas5%Ark. Code 4-57-104Federal discount rate + 5% capped at 17%
California10%Civil Code 3289(b)Contract claims; 7% for tort claims
Colorado8%C.R.S. 5-12-101Compounding allowed per agreement
Connecticut10%C.G.S. 37-1Default statutory rate
Delaware5%6 Del. C. 2301Over Federal Reserve rate
Florida5.51%F.S. 55.03Set quarterly by CFO
Georgia7%O.C.G.A. 7-4-2Prime rate + 3% for business
Hawaii10%HRS 478-2Statutory default
Idaho5.375%Idaho Code 28-22-104Variable; T-bill + 5%
Illinois5%815 ILCS 205/2Statutory default
Indiana8%IC 24-4.6-1-101Statutory default
Iowa5%Iowa Code 535.2Variable; adjusted biannually
Kansas10%K.S.A. 16-201Statutory default
Kentucky8%KRS 360.010Statutory default
Louisiana5%La. C.C. Art. 2924Judicial interest rate
Maine5.75%14 M.R.S. 1602-CT-bill + 3%; reset annually
Maryland6%Md. Cts. & Jud. Proc. 11-107Statutory default
Massachusetts12%M.G.L. c. 231 107Highest in U.S.; prejudgment only
Michigan5%MCL 438.31Plus inflation adjustment
Minnesota4%Minn. Stat. 549.09Variable; secondary market rate
Mississippi8%Miss. Code 75-17-1Statutory default
Missouri9%Mo. Rev. Stat. 408.020Statutory default
Montana10%Mont. Code 31-1-106Statutory default
Nebraska12%Neb. Rev. Stat. 45-104Statutory default
NevadaPrime + 2%NRS 99.040Variable rate
New Hampshire10%RSA 336:1Statutory default
New Jersey6%N.J.S.A. 2A:14-2Post-judgment may differ
New Mexico8.75%N.M. Stat. 56-8-4Variable; set annually
New York9%CPLR 5004Statutory default
North Carolina8%N.C.G.S. 24-1Statutory default
North Dakota6%NDCC 47-14-05Statutory default
Ohio4%R.C. 1343.03Variable; federal short-term + 3%
Oklahoma6%15 O.S. 266Statutory default
Oregon9%ORS 82.010Statutory default
Pennsylvania6%41 P.S. 202Statutory default
Rhode Island12%R.I.G.L. 6-26-1Statutory default
South Carolina8.75%S.C. Code 34-31-20Variable; prime + 4%
South Dakota10%SDCL 54-3-16Category A default
Tennessee10%T.C.A. 47-14-103Statutory default
Texas5%Finance Code 302.002Prejudgment; 18% max contract
UtahFederal + 2%Utah Code 15-1-1Variable rate
Vermont12%9 V.S.A. 41aStatutory default
Virginia6%Va. Code 6.2-302Statutory default
Washington12%RCW 19.52.010Statutory default
West Virginia7%W. Va. Code 56-6-31Variable rate
Wisconsin5%Wis. Stat. 138.04Statutory default
Wyoming7%Wyo. Stat. 40-14-106Court-awarded; variable

Last verified: March 2026. Some states use variable rates tied to federal benchmarks. Always confirm the current rate with your state's statutes or a licensed attorney before filing a claim.

Frequently Asked Questions

Common questions about calculating interest on unpaid invoices, prejudgment interest, and late fees.

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