Jaarruimte calculator 2026

How much can you pay into your pension this year, and how much tax will you get back? Enter two numbers. Nothing is sent to us: everything is calculated in your browser.

Last year’s income (Box 1)Salary or profit, before deductions. You’ll find it on your tax return or annual statement (jaaropgaaf). Factor A last yearShown on your pension statement (UPO). Self-employed, or no pension through your job? Enter 0. Contribution this year (optional)Leave empty for your full jaarruimte.

Jaarruimte 2026

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Tax back

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What it costs you after tax

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Worked example using the 2026 rates below AOW age (35.75% / 37.56% / 49.50%), excluding the effect on tax credits and toeslagen (benefits/allowances). Not financial or tax advice.

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How your jaarruimte is calculated

Your 2026 jaarruimte is 30% of your premiegrondslag (contribution base), minus 6.27 times your factor A. Your contribution base is last year’s income (up to €137,800) minus the AOW offset (AOW-franchise) of €19,172. In 2026, the jaarruimte is capped at €35,589.

What is factor A?

Factor A is the pension you built up through your employer in the past year. You’ll find it on the Uniform Pension Statement (UPO) from your pension fund. If you don’t build up a pension through work, like many self-employed people (zzp’ers), your factor A is 0 and you have the most room.

Reserveringsruimte: room left over from earlier years

Didn’t use your jaarruimte in previous years? Then you can still use that unused room from the past 10 years, up to €42,753 in 2026. Unused room from 2016 expires after 2026.

The pros and the cons

Tax back: your contribution is deducted from your taxable income, at your highest rate.
No Box 3: the money in your lijfrente (pension savings) account does not count towards wealth tax.
Taxed later: the payout after you retire falls in Box 1, often at a lower rate.
Locked until retirement: you can’t simply access it. Withdrawing early costs tax plus 20% revisierente (penalty interest). Payments must start no later than the year in which you are 5 years past your AOW age.

Deadline: you can only deduct what you pay yourself in 2026. The money must be in your lijfrente account by 31 December 2026.

Want to calculate more?

In Scotis Pro you also see your reserveringsruimte and a worked example up to retirement: your pension pot after tax, compared with regular investing under Box 3.

Start free Try the demo

Sources: 2026 figures · 2026 lijfrente rules. Checked on 2 November 2026.