What does jaarruimte mean?
Jaarruimte limits the deduction for qualifying annuity contributions where there is a tax-defined pension shortfall. Having no workplace pension does not automatically give you the maximum. Income, age and existing pension accrual matter. For the 2026 allowance, use the relevant income and pension data from 2025.
Calculating the 2026 allowance
The contribution base is the relevant income, capped at €137,800, less the €19,172 franchise. Calculate 30% of the positive base, then apply the reduction for pension accrual. Use the Dutch Tax Administration’s annuity-premium calculator to determine which income and pension figures count.
For schemes under transitional rules the reduction may, for example, be 6.27 times factor A. For a scheme adapted to the Wtp, the relevant reported pension contributions matter. Use all your pension statements and do not apply factor A indiscriminately.
Illustration: if the relevant 2025 income is €60,000 and no pension reduction applies, 30% × (€60,000 − €19,172) is €12,248.40. This is not a personal calculation. Do not deduct a self-employed allowance again or subtract the franchise outside the contribution base. The statutory 2026 maximum is €35,589.
Reserve allowance: ten previous years
In 2026, unused annual allowance from 2016 through 2025 can count. Calculate each historical year using that year’s rules and subtract the allowance already used. The reserve allowance usable in 2026 is capped at €42,753 and at the actual unused amount. There is no separate higher cap merely for approaching AOW age. Annual and reserve allowances can be used together.
Contributions and tax consequences
Only qualifying annuity products, such as annuity insurance or a blocked annuity savings or investment account, qualify for this deduction. Ordinary savings and investment accounts do not. Check the payment deadline, product conditions and your own allowance before contributing.
Payments are generally taxed in Box 1 later; a lower future tax rate is not guaranteed. For someone below AOW age throughout 2026, Box 1 rates are 35.75% up to €38,883, 37.56% up to €78,426, and 49.50% above that. Tax credits, benefits and other income also affect the net result. Keep calculations, pension statements and payment records.
Frequently asked questions
Does every freelancer get €35,589?
No. This is the 2026 ceiling. Your allowance depends on relevant 2025 income, pension accrual and the other eligibility conditions.
How far back can I look?
The 2026 reserve allowance can include unused allowance from 2016–2025, with a 2026 maximum of €42,753.
Is factor A always the correct pension reduction?
No. The method depends on the scheme and transitional rules. Follow your pension statement and the Tax Administration calculator.
Sources and reference date
Reference date: 27 October 2026. Check current conditions before making a decision.