Jaarruimte calculator 2026
How much can you contribute to your pension with tax relief this year? Enter last year's profit and instantly see your jaarruimte, plus roughly what the deduction saves you in tax.
The 2026 jaarruimte is calculated on your 2025 income. If you also had salary from employment, add it on.
If you accrued pension through an employer in 2025, factor A is on your pension statement (UPO). As a freelancer without an employer pension it is 0.
Your jaarruimte in 2026
€12,248
deducting it saves you roughly €4,600 in tax
How this was calculated
| Income (capped at €137,800) | €60,000 |
| State pension (AOW) franchise | -€19,172 |
| Contribution base | €40,828 |
| 30% of the contribution base | €12,248 |
| Jaarruimte (at most €35,589) | €12,248 |
Unused jaarruimte from the previous ten years? Through the reserveringsruimte you can contribute up to €42,753 extra in 2026.
This calculation is an indication based on the 2026 figures. The tax saving is estimated at your top bracket rate; when the annuity pays out after retirement you usually pay a lower rate. No rights can be derived from it; it is not tax advice.
What is jaarruimte?
As a freelancer you do not automatically build up a pension. The Tax Administration therefore gives you annual room to contribute tax-efficiently to an annuity account or annuity insurance: the jaarruimte. What you contribute is deducted from your income, so you pay less tax now; tax is only levied when the annuity pays out after retirement, usually at a lower rate.
The jaarruimte is 30% of your contribution base: last year's income minus the AOW franchise of €19,172. If you accrued pension through an employer, that accrual (factor A) is subtracted as well.
Knowing what you can set aside starts with knowing what you earn.
With Finq you see your revenue, costs and profit per quarter, and what to set aside for tax.