Liquidity Management Account
Earn interest on your company’s excess cash, without losing access
Liquidity Management Account (LMA) is a deposit account suitable for companies that want to retain access to their funds while earning interest on excess cash held in the bank. As long as you maintain a positive balance in your Liquidity Management Account, you will receive a bonus pay-out in addition to the base remuneration. You can open an Liquidity Management Account without additional fees by contacting your ING representative.
Stay in control with direct access to your balances
Earn a bonus interest rate
Manage your account digitally via the InsideBusiness platform
How does it work?
Each quarter, you will receive:
- A variable base interest rate on your deposit
- A variable bonus interest rate based on the lowest balance on your liquidity management account in each quarter
The base interest and bonus interest are settled once per quarter. As a result, the actual calculated interest (the effective interest) may deviate slightly from the nominal interest.
For the current interest rates please contact your ING Transactional Services contact person.
How is the interest calculated?
Base rate
At the end of each day, we calculate the base interest you accrue by dividing the base interest rate by 360 (days in a year) and multiplying it by your account balance. In a leap year, we still use 360 days for this calculation.
Bonus rate
We calculate the bonus interest based on the lowest balance in each calendar quarter (Q1: January to March, Q2: April to June, Q3 July to September, Q4 October to December).
The 1st quarter after opening the bank account is an exception. We will determine the lowest balance from the day when the first deposit was made. We divide the bonus interest rate by 360 (days in the year), multiplying it by the number of days in the quarter and the lowest balance in the quarter. In a leap year, we set the year at 360 days as well.
If you terminate the Liquidity Management Account before the end of the quarter, you will not be eligible for bonus interest for that quarter.
Good to know
- Funding account or transferring funds out to your current account held at ING are always possible
- The Liquidity Management Account is a deposit account with a variable annual interest rate
- Quarterly bonus interest is calculated based on the lowest balance in a calendar quarter
- To ensure you receive the full quarterly bonus, transfer your funds before the beginning of the quarter and when opening the account make a single initial deposit with your desired amount.
- The balance thresholds and associated interest rates can change daily
- You need an ING current account to open and use Liquidity Management Account
- Money in this account may be automatically protected by the Opens in a new tabDutch Deposit Guarantee (available only for accounts in The Netherlands). Reimbursement will be made up to a maximum of €100,000 on the total credits per person per bank.
Frequently asked questions
How is the bonus interest calculated?
The bonus interest is calculated as follows: the bonus interest percentage, divided by 360 (days in the year), multiplied by the number of days in the quarter, multiplied by the lowest balance in the quarter. In a leap year, we set the year at 360 days as well.
Calculation example:
A company opened a liquidity management account on May 10, 2025 with a balance of €20M. On June 1st, the company withdraws €0,5M from its Liquidity Management Account. The annual bonus interest at that time is 0.2%. The bonus interest that the company receives on July 1st is calculated as follows:
(0.2% / 360) * 50 * 19,5M = €5.416,6
When will the base interest and bonus interest be credited?
Interest is credited on January 1, April 1, July 1 and October 1.
Will I also receive bonus interest if I close the Liquidity Management Account before the end of the quarter?
If you close the Liquidity Management Account before the end of the quarter, you will not be eligible for bonus interest for that quarter.
Ready to open a Liquidity Management Account? Reach out to your ING contact
Opens a pdfFor the Terms & Conditions of the Liquidity Management Account please click here