Getting a Mortgage as a ZZP'er

How freelancers and entrepreneurs are assessed for a Dutch mortgage in 2026 — the three-year average, the one-year NHG route, the Inkomensverklaring Ondernemer, and the documents you'll need.

As a freelancer, entrepreneur or business owner (ZZP'er) in the Netherlands, getting a mortgage works differently than for someone on a permanent employment contract. The house-price rules are identical — the difference is entirely in how your income is established. The good news for 2026 is that the door opens far earlier than the old folklore suggests.

How lenders read a self-employed income

The starting point is your toetsinkomen (test income), based on the average net profit (winst) over the last three calendar years.

There is one important asymmetry: if the most recent year is lower than the three-year average, the lender uses that lower figure, not the average. A declining trend caps you at the latest year; a rising one does not let you exceed it. It is a deliberately cautious rule — the lender wants a number you can still service if this year looks like last year.

The big shift: a mortgage after one year, with NHG

The old "you need three full years of figures" rule is no longer the whole story. Under the current NHG framework you can qualify after just one year of self-employment — a major change that put home ownership within reach of recent starters. With fewer than three years of history the calculation simply uses the years you have, supported by a forecast (prognose) of the current year. Outside the NHG limit many lenders still prefer around three years, though a growing number assess a shorter track record more flexibly.

The Inkomensverklaring Ondernemer

Rather than every lender judging your accounts differently, an NHG-recognised expert bureau prepares a standard income statement — the Inkomensverklaring Ondernemer. It applies the three-year-average-capped-at-the-last-year rule, weighs a current-year forecast where the history is short, and produces a single figure that lenders accept. It costs a few hundred euros and removes much of the guesswork about which lender will value your income how.

The Arbeidsmarktscan (labour-market scan)

If your self-employment history is very short, some lenders accept an Arbeidsmarktscan. Instead of leaning only on past profit, it assesses your earning capacity from your education, work experience and the demand in your sector. Score well and you may qualify with only 12 to 24 months behind you — useful for professionals who left a salaried job in the same field to go freelance.

What you'll need to provide

Expect to hand over more than a salaried applicant does:

• The Inkomensverklaring Ondernemer, or the underlying figures for one
• Income tax returns (IB-aangiftes) for the last three years
• Annual accounts (jaarrekeningen) prepared by your accountant
• A Chamber of Commerce (KVK) extract proving your registration
• A forecast (prognose) for the current or coming year, when your history is short
• Recent business and private bank statements

NHG as a ZZP'er

National Mortgage Guarantee is available to the self-employed, and it is often the route that makes an early application work. In 2026 it applies to purchases up to €470,000 (or €498,200 when you co-finance energy measures), costs a one-off fee of 0.4% of the loan, and typically buys an interest rate around 0.5–0.7% lower than a non-NHG mortgage. For a ZZP'er that lower rate, and the one-year acceptance, frequently outweigh the fee.

Work your numbers, then talk to an adviser

The maximum-mortgage calculator gives a useful ballpark from your test income — treat the figure as your averaged profit, not last quarter's invoices. Because lenders differ so much on self-employed income, a mortgage adviser earns their fee here more than in almost any other case: they know which lenders read a ZZP file generously and can line up the Inkomensverklaring before you make an offer. See also Dutch Mortgage Requirements for the income and value ceilings that apply to everyone.