{"id":23675,"date":"2025-08-02T14:03:10","date_gmt":"2025-08-02T12:03:10","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=23675"},"modified":"2026-09-14T18:29:52","modified_gmt":"2026-09-14T16:29:52","slug":"pension-allowance-self-employed","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/aftrekposten\/jaarruimte-zzp\/","title":{"rendered":"Calculate your pension contribution allowance as a self-employed person"},"content":{"rendered":"

What is the annual pension contribution allowance?<\/strong><\/h2>\n

Annual allowance is the amount you may use in a tax-deductible manner for pension accrual within a given year. This allowance only arises if you accrued insufficient pension in the previous year. The calculation looks at your income and any pension rights. If you have a pension shortfall, annual allowance is created. If you have no shortfall, the annual allowance is zero. You always use annual allowance in the current calendar year. Any unused annual allowance can be carried forward as unused allowance space over the next ten years. For unused allowance space in 2026, this concerns unused annual allowances from 2016 up to and including 2025.<\/p>\n

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What is an annuity premium?<\/strong><\/h2>\n

An annuity premium is the amount you deposit for a supplementary pension. You do this via an annuity savings account, annuity investment account or annuity insurance policy. With this deposit, you build up capital for later. You usually receive the payout from your retirement age. You pay this contribution yourself; even an employee can have tax-deductible space for this. Only premiums that you actually pay are eligible for tax relief.<\/p>\n

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Annuity premium deduction<\/strong><\/h2>\n

You can deduct annuity premiums if you have unused pension space or reserve space. This deduction directly reduces your taxable income. You only deduct premiums that you paid in that same calendar year. If you deposit more than permitted, the excess is not deductible. That amount does remain in your annuity. Separate rules apply to non-deducted contributions upon subsequent payout. Keep your deposits and tax returns and check whether and up to what amount those contributions are taken into account. The Dutch Tax and Customs Administration explains this balance method<\/a>. Annuity deduction is a private deduction in box 1, not a regular business expense item.<\/p>\n

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When do you have no annual allowance?<\/strong><\/h2>\n

Your annual pension contribution allowance may be zero because of your income and pension accrual in the previous year. For the 2026 allowance, an additional condition applies: if you were born before 1 September 1953, you cannot use it. You may still have a carry-forward allowance, so a deduction can sometimes be available even without a new annual allowance. Check the conditions for annuity premium deduction<\/a>.<\/p>\n

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Calculating your annual pension contribution allowance<\/strong><\/h2>\n

For your 2026 annual pension contribution allowance (jaarruimte), use the relevant income and pension figures for 2025. The calculation starts with 30% of the contribution base: relevant income, capped at the statutory maximum, minus the statutory offset (franchise). Pension accrual can reduce this allowance. The information required also depends on your pension scheme. For your personal calculation, use the Tax and Customs Administration\u2019s annuity contribution calculator<\/a>.<\/p>\n

What do you need?<\/strong><\/h3>\n

Have your income details for the previous year, your pension statement and previously paid annuity contributions to hand. Follow the income definitions and questions in the official calculation tool; just the final amount of your taxable income is not always sufficient. Fill in factor A or other requested pension details for the correct year. For unused tax-deductible space, you will also need the details and used deductions from previous years.<\/p>\n

Example: calculating your annual pension contribution allowance<\/strong><\/h3>\n

Simplified fictitious example for 2026: the relevant income for 2025 is \u20ac50,000 and there is no pension accrual that reduces the allowance.<\/p>\n