What if a self-employed person submits an application?

In the Dutch economy in 2026, the group of self-employed people without staff (freelancers) and entrepreneurs is larger and more diverse than ever. Where applying for a mortgage or loan for a self-employed person used to be a bureaucratic maze, the processes were significantly modernized in 2026. Nevertheless, the key question for lenders remains unchanged: how stable is income in the long term? For an employed employee, an employer's statement is often sufficient, but for the entrepreneur, the entire business operations act as proof of creditworthiness.

When a self-employed person applies for financing in 2026, the bank not only looks at the past, but also at the company's future-proofing. In this article, we analyse the specific requirements, the calculation methods and the opportunities for entrepreneurs in the current housing market.

The Entrepreneur Income Statement (EIS)

The most important innovation that became the standard for self-employed workers in 2026 is the Entrepreneur Income Statement (IKO). Where entrepreneurs used to have to explain their annual results to a mortgage acceptor themselves, this process is now carried out by specialized calculation experts.

As soon as you submit an application, you must have your numbers validated by a party authorized by the bank. These experts look at the net profit from the financial statements, the income tax returns and the forecasts for the current year. The result is a fixed “test income” that will be accepted by almost all lenders in 2026 as if it were an employed paycheck. This speeds up the process enormously; an entrepreneur with an IKO in his pocket will have an agreement almost as quickly as someone with a permanent contract in 2026.

The three-year rule versus the starting entrepreneur

A persistent myth is that, as a self-employed person, you must be registered with the Chamber of Commerce for at least three years before you can submit an application. In 2026, this rule was significantly relaxed, provided that the company's basis is solid.

• Entrepreneurs over 3 years: For them, test income in 2026 will be based on the average of the last three calendar years. If the profit in the last year was lower than the average, that lower amount is often used to limit the risks.
• Starting entrepreneurs (1 to 3 years): For this group, the bank will look closely at the employment history in 2026. Were you previously employed in the same industry? Then the bank can combine past income with current results. In 2026, there will even be specific “starter mortgages” for freelancers who have only been active for twelve months, provided they work in a sector with a high level of job security, such as healthcare, education or IT.

Business figures and solvency

When a self-employed person submits an application, the bank looks further than just the profit that goes to the private account. In 2026, the company's “financial health” will be a decisive factor.

Lenders will analyse your company's balance sheet position in 2026. Do you have a lot of business debts, such as a car lease contract or an asset loan? This reduces your borrowing capacity for a private home. Solvency (the ratio between equity and total assets) and liquidity are also tested. An entrepreneur who makes a lot of profit but also has extremely high short-term liabilities will be viewed more critically in 2026 than an entrepreneur with a modest profit but a perfectly healthy balance sheet without debts.

The impact of the legal form (Sole Proprietorship vs. BV)

The legal structure of your company determines how the bank calculates your income in 2026. A sole proprietorship or VOF looks at the company's profit before tax. For the bank, this is your income, minus a lump sum for income tax to be paid.

With a Director and Major Shareholder (DGA) of a Private Company (BV), the procedure is more complex. In 2026, the bank is looking at:

• The salary awarded (the DGA salary).
• The profit that remains in the BV (the hoarded profit).
• The possibility to pay dividends.
  In 2026, the BV's profit is often added to the DGA's salary, provided that the company still has sufficient working capital after this withdrawal. The advantage for the DGA is that in 2026 he often has more flexibility to present his income in an optimal way for a mortgage application, provided that the accountant substantiates this properly.

Insurance and social security

A specific focus for the self-employed in 2026 is the hedging of risks. Since the discussions about compulsory disability insurance (AOV) for freelancers, banks are increasingly asking in 2026 how income remains guaranteed in the event of illness.

Although an AOV is not yet a hard requirement for every mortgage in 2026, its absence can affect the rate or the maximum loan. Banks assume that an employee will continue to be paid for two years in the event of illness, while a self-employed person without insurance is immediately without income. In 2026, many self-employed people choose to take out “home expenses insurance” that specifically covers mortgage interest in the event of disability. This significantly increases the chances of rapid approval of the application.

Pension accrual and the future

Finally, in 2026, the lender will look at the entrepreneur's long-term vision. When you reach retirement age (within 10 years before retirement date), pension income is included in the assessment.

For many self-employed people, pension accrual in 2026 is still a challenge. The bank wants to see that you can bear the burdens even after your working life. This can be done by means of annuities, an accrued FOR (Fiscal Retirement Reserve) or simply through the excess value in the company. An entrepreneur who can demonstrate that he is actively building up wealth for later has an advantage in 2026. It is seen as a sign of financial maturity and stability, which lowers the bank's risk perception.

Applying for a self-employed loan in 2026 requires good preparation and a transparent file. However, with the right income statement and a healthy balance, the opportunities for entrepreneurs are greater than ever before.