How do partners combine their income?

In the financial reality of 2026, buying a home or applying for a substantial loan as a single person has become a challenging task. Housing prices and living costs have meant that combining income, the so-called “physical or fiscal partnership”, has become the standard method for generating sufficient borrowing capacity. When partners decide to enter into a financial obligation jointly, the lender does not simply look at two separate individuals, but at the joint capacity of the household. In 2026, the rules for including second income are more favourable than ever, but there are important legal and tax nuances that couples should take into account.

In 2026, the income combination process will be an interplay of banking standards, Nibud guidelines and the legal form in which partners have shared their lives. In this article, we analyse how this works in practice and what the impact is on the maximum loan.

The 100% second income scheme

The most important change that will be fully embedded in the banking systems in 2026 is that the second income counts for 100% when calculating the maximum mortgage. Where in the past lower income was only partially included (for example 80% or 90%), the legislator now acknowledges that a household's fixed costs do not increase in proportion to the arrival of a second earner.

This means that if partner A earns €50,000 gross per year and partner B €40,000, the bank will calculate a joint test income of €90,000 in 2026. This has an enormous leverage effect on the maximum loan amount. As a result of this full integration of both incomes, the borrowing capacity of two-earners increased significantly in 2026 compared to the previous decade, provided that both partners have a stable employment contract or a valid income statement for entrepreneurs.

Legal basis: Cohabitation, Marriage or Registered Partnership

While banks are often flexible in 2026, the legal form of the relationship affects how income and debt are combined. Lenders usually require that both partners become jointly and severally liable for the loan.

• Married or Registered Partnership: In these cases, incomes are automatically seen as a unit. Under current legislation (limited community of assets), while assets and debts prior to the partnership remain separate, both partners will be fully assessed for a new joint loan in 2026.
• Living together with a contract: Many lenders require a notarial cohabitation contract to fully include both incomes. This contract offers the bank the certainty that there are agreements about housing costs and the distribution of assets.
• Living together without a contract: In 2026, it will be more difficult for some banks to count both incomes towards a long-term obligation without any legal basis. The bank then sees an increased risk that in the event of a breakup, the partner left behind will not be able to bear the burdens alone without a legal safety net.

The impact of debt on joint income

When partners combine incomes, debts are also combined. This is a point where many couples get stuck in 2026. A loan is not calculated on the basis of one person's gross income minus the other's debt; debts are deducted from the total joint test income.

Does one of the partners have student debt with DUO or a private lease contract? Then the monthly charge will be deducted from the joint borrowing capacity. In 2026, a student debt of €20,000 from one partner can reduce the joint mortgage space by up to €35,000 to €45,000. It is essential for partners to make each other's BKR registrations and student debts fully transparent before they submit an application, because the bank treats both files as one risk profile.

Income combination in case of unequal income or self-employment

Combining incomes in 2026 is not always a simple sum of two payslips. One partner is often employed while the other is self-employed (self-employed).

In this scenario, the employment partner looks at the employer's statement or the UWV's IBL data. For the independent partner, an Entrepreneur Income Statement must be drawn up in 2026 based on the average profit of the past three years. The risk is spread here: the bank values the stability of employee income, which often helps to compensate for the variable nature of entrepreneurial income. In 2026, we will see that such “hybrid” income combinations more often lead to more favorable conditions than when two freelancers submit an application together.

Fiscal partners and income tax

In addition to the bank, the tax authorities also have a say in how partners combine income. In 2026, fiscal partnership is often the result of buying a home jointly.

Fiscal partnership allows couples to offset deductions. The most important is the mortgage interest deduction. In 2026, the partner with the highest income can give up the full interest deduction, regardless of who actually pays the interest. In practice, this results in a larger tax refund, because the deduction takes place at a higher tax rate. As a result, combining incomes not only leads to a higher loan, but often also to lower net monthly payments through a smarter distribution of tax benefits.

Risk hedging in the event of loss of income

A crucial part of combining incomes in 2026 is ensuring continuity. Because the loan is based on two incomes, there is an immediate financial risk as soon as one of the two incomes drops due to death or disability.

Lenders recommend (and sometimes require) term life insurance (ORV) in 2026. Here, partners insure each other. If partner A dies, part of the loan is repaid so that partner B can continue to bear the remaining expenses based on his or her own income. Combining incomes therefore involves the responsibility to also jointly cover the risks. Without a good ORV or disability insurance for both partners, combining incomes for a maximum loan in 2026 is a risky strategy.

Successfully combining incomes will be the key to the housing market in 2026, provided that partners understand both the benefits of increased borrowing capacity and the burdens of joint responsibility and risks.