Jaarruimte: tax-friendly pension saving for Dutch freelancers

As a freelancer in the Netherlands you have no employer pension, but the tax office does help: whatever you contribute within your "jaarruimte" (annual margin) is deductible from your income. That saves tax right away. Here is how it works in 2026.

What is jaarruimte?

Jaarruimte is the amount you may contribute to your pension this year with tax relief, into an annuity (lijfrente) or a blocked bank savings account. The idea: people building little pension, like most freelancers, get room to close that gap with a tax advantage. Contributions above your jaarruimte are not deductible.

How to calculate it

The 2026 formula uses your income of the previous year:

1. Take last year's profit (plus other income), capped at € 137,800.
2. Subtract the state pension franchise of € 19,172: that is your premium base.
3. Your jaarruimte is 30% of that base, minus 6.27 times your pension accrual (factor A) of that year. Without an employer pension, factor A is usually zero.
4. The maximum is € 35,589.

Example: with a profit of € 50,000 last year, the base is € 30,828 and your jaarruimte is 30% of that, just over € 9,200. The jaarruimte calculator does the maths for you.

Reserveringsruimte: catching up on past years

Unused jaarruimte from the past ten years can still be used: the reserveringsruimte, capped at € 42,753 in 2026. For freelancers who start saving late, this is a serious catch-up opportunity.

Annuity or bank savings?

Two flavours: a lijfrente insurance (an insurance product, lifelong payout possible) or banksparen (a blocked savings or investment account, usually cheaper and simpler). In both cases the money is locked until retirement, and payouts are taxed later, usually at a lower rate than you deduct now. That difference is the advantage. For the wider picture, see the guide on pensions for freelancers.

Deductible in your tax return

You deduct the contribution from your box 1 income. The benefit equals your marginal rate: up to 49.50% back if your top income falls in the highest bracket. Keep the annual statement from your provider.

How Finq helps

Your jaarruimte starts with your profit, and Finq tracks that all year: invoices and expenses roll up automatically, so after closing the year you have the exact income to enter in the jaarruimte calculator. This is general information, not personal pension advice.