Civil Code Article 207
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Interest shall not be added to capital and again bear interest; unless otherwise agreed by the parties in writing that the creditor may add interest to the capital after interest has been in arrears for more than one year and has not been paid notwithstanding the demand of the creditor.The provision of the preceding paragraph does not apply in case there is a different trade custom.
中文原文 民法第207條
利息不得滾入原本再生利息。
但當事人以書面約定，利息遲付逾一年後，經催告而不償還時，債權人得將遲付之利息滾入原本者，依其約定。
前項規定，如商業上另有習慣者，不適用之。
但當事人以書面約定，利息遲付逾一年後，經催告而不償還時，債權人得將遲付之利息滾入原本者，依其約定。
前項規定，如商業上另有習慣者，不適用之。