As a freelancer (zzp'er) in the Netherlands, you usually need three years of figures for a mortgage. The lender then uses your average profit over the last three calendar years, and for a mortgage with NHG the profit of the latest year is the maximum. If you have been in business for less time, a mortgage with NHG is possible from 12 months of self-employment.
Why three years is the standard
Your income as an entrepreneur is not fixed like a salary. Under the Dutch rules on mortgage lending (Tijdelijke regeling hypothecair krediet, 2026 version, article 3), a lender may therefore use your average income over the last three calendar years or 36 months. How a lender applies this differs per lender.
If you want a mortgage with the National Mortgage Guarantee (NHG), the route is laid down. NHG requires an entrepreneur's income statement (Inkomensverklaring Ondernemer, IKV) if you directly or indirectly own a business and have been active in it for at least 12 months. In 2026, NHG is available up to a purchase price or market value of € 470,000, or € 498,200 with energy-saving measures. You can read more in The NHG limit in 2026 and what NHG gives you.
How your income is calculated: an example from Almere
This example is indicative and based on the 2026 NHG assessment framework. The amounts are assumptions and we leave the corrections aside for now.
Two self-employed installers from Almere Buiten have the same three-year average, but their profit moved in different directions.
| Year | Installer A | Installer B |
|---|---|---|
| 2023 | € 44,000 | € 56,000 |
| 2024 | € 50,000 | € 50,000 |
| 2025 | € 56,000 | € 44,000 |
| Average | € 50,000 | € 50,000 |
| Assessed income | € 50,000 | € 44,000 |
Installer A ends up at the average. For installer B the latest year is below the average, and then the latest year is the maximum. So a rising line gives no more than the average, while a falling line does pull the assessed income down. To see how much mortgage fits such an income, read How much can I borrow for a mortgage in 2026?
Corrections follow on the profit. NHG gives the company car as an example. The current year counts too. If interim figures show a lower result than the average, the framework treats that as a reason to adjust the income downwards. A higher interim result does not raise the income by itself. Under certain conditions, though, the result actually achieved in the current year may replace the oldest year, supported by an interim balance sheet and the VAT returns.
Which documents you provide
The document list that comes with the NHG framework names the following, among others, for an IKV. The expert can ask for more depending on your situation.
- an extract from the Chamber of Commerce (KvK), no older than three months, if you are required to register
- your income tax returns for the last three years
- your annual accounts
- your last two final income tax assessments
- the statement of registered income from the Dutch Tax Administration, mandatory for the oldest two years
- the VAT returns for the current year
- a profit and loss statement for the current year, from 1 August
- an employer's statement and recent payslip, if salary also counts
How recent your figures must be depends on when you apply:
| From | What you provide at minimum |
|---|---|
| 1 February | Interim figures and VAT returns up to and including the fourth quarter of the previous year |
| 1 May | Final annual figures for the previous financial year |
| 1 August | Interim figures and VAT returns up to and including the second quarter of the current year |
| 1 November | Interim figures and VAT returns up to and including the third quarter of the current year |
So if you request an IKV after 1 May, your accounts for the previous year must be finished and your income tax return filed. If you plan to buy in spring, it is best to discuss this with your bookkeeper in good time.
In business for less than three years
The 12 months count from your registration with the KvK, unless you can show you were active earlier. NHG in principle looks at the last three calendar years, or fewer if the business is younger. Income from employment and from your business may be combined over those years. You may have had no income for at most one calendar year. The average is then still calculated over three years, so such a year lowers the outcome.
What counts besides income
An IKV looks beyond profit alone. The expert also assesses whether your business is financially sound. The latest financial year must be profitable. After corrections, liquidity must be at least 1.00 and solvency at least 25 percent. If solvency is between 20 and 30 percent, the expert also looks at the change from the year before and may ask for interim figures.
If you work through a private limited company (bv) and hold 5 percent or more of the shares, you also use an IKV. The basis is then your average income from the company in box 1 over three years, with the latest year as the maximum.
Once everything is complete, NHG says the expert prepares the statement within 5 working days. The IKV is valid for six months. The lender's binding offer must be made within that period, so do not submit your documents much earlier than necessary.
How we help
We look with you at which figures are already available and which route suits your business, with or without NHG. You can read more about our approach on the page mortgage for the self-employed and on mortgage advisor in Almere.
Not sure whether your figures are enough yet? Book a free introductory meeting at our office on the Schoutstraat in Almere, in English or Dutch, and we will go through your annual figures together.