Changing the reference year
In calculating your monthly instalments, we look at your income from 2 years ago. We call this the reference year. If your income has fallen since then, you can ask us to look at a more recent year. We call this reference year rescheduling.
At least 15 percent
One condition for changing your reference year is that your income (including your partner’s, if you have one) has decreased by at least 15 percent compared with the current reference year. If you file tax returns, we consider your aggregate income. Otherwise, we use the taxable salary shown on your annual tax assessment(s).
Minimum income exemption
If you are single and your fall in earnings has left you on a minimum income, we take this into account even if the actual fall is less than 15 per cent. By minimum income we mean an aggregate income or taxable salary lower than the amount shown in the table.
| Income 2023 | Income 2024 | Income 2025 |
|---|---|---|
| € 18,775.05 | € 19,107 | € 19,107 |
How to request a change of reference year
- Log into Mijn DUO to report that your income has fallen.
- Go to ‘Mijn schulden’. Select ‘Minder of niets betalen’.
- Click on ‘Inkomen gedaald’ and choose 'Peiljaar verleggen.'
No access to Mijn DUO
Even outside the Netherlands, you can log into Mijn DUO with your DigiD. If you are unable to do so for any reason, please use a form Income statement for a request for a lower monthly instalment.