Do I automatically get the full €35,589 jaarruimte?

No — it depends on your own income. Jaarruimte is 30% of your premiegrondslag (income minus the €19,172 AOW-franchise, capped at €137,800), so lower earners have proportionally less room, and the €35,589 figure is the maximum, reached only at or above the income cap.

What if I also build pension through a partner employer plan?

If you or a partner already accrue pension elsewhere, that can reduce your available jaarruimte. Confirm the exact calculation, which can also account for unused room from recent years (reserveringsruimte), with your accountant.

Is the lijfrente premium fully deductible?

It is deductible in box 1 up to your calculated jaarruimte for the year — contributing beyond that amount does not give an additional deduction, so it is worth calculating the figure precisely before paying in.

When should I pay the lijfrente premium to deduct it this year?

The premium generally needs to be paid within the tax year (with some flexibility into the new year for the prior year’s return, subject to conditions) to be deducted for that year — check the exact deadline and payment timing with your accountant before year-end.

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Pension building6 min read

Building a pension as a ZZP: lijfrente and jaarruimte in 2026

Published 20 July 2026

As a ZZP freelancer, nobody is building a pension for you — there is no employer contribution, no automatic accrual. The lijfrente is the tool that fills that gap, and because the premium is deductible in box 1, it is one of the few levers that both builds retirement savings and lowers this year’s tax bill. This is general information, not tax advice; confirm your own numbers with your accountant or boekhouder.

What jaarruimte is

Jaarruimte is the maximum amount you may contribute to a lijfrente (a private pension product) each year and deduct from your box-1 income. It is calculated as 30% of your premiegrondslag — broadly, your income minus the AOW-franchise of €19,172 — with income capped at €137,800 for this purpose. Deduct the AOW-franchise first, then apply the 30% rate: a ZZP’er with no employer pension accrual typically has the full room available.

The 2026 numbers

Jaarruimte rate: 30% of premiegrondslag
AOW-franchise: €19,172 deducted from income before applying the 30%
Income capped at €137,800 for the calculation
Maximum jaarruimte: €35,589 per year, if you have no employer pension building up elsewhere
The lijfrente premium is deductible in box 1, directly reducing this year’s taxable income

A worked shape of the calculation

Take your income, subtract the €19,172 AOW-franchise, and multiply the result by 30% — that is your jaarruimte, capped at €35,589. A ZZP’er earning comfortably above the franchise with no other pension accrual will typically be close to or at the cap; someone earlier in their business, with lower profit, will have a smaller but still meaningful amount of room. Because the calculation runs off this year’s income, jaarruimte changes as your profit changes — it is worth recalculating annually rather than assuming last year’s figure still applies.

Why it matters more for a ZZP’er than an employee

An employee typically has some pension accruing automatically through their employer, which reduces their own jaarruimte. A ZZP’er with no employer pension usually has the full 30%-based room every year, and unless they act on it, retirement provision is left entirely to whatever they save outside a tax-advantaged wrapper. Using the jaarruimte is one of the few moves that is both a tax deduction today and a real asset tomorrow — worth reviewing every year alongside your other levers.

Frequently asked

Do I automatically get the full €35,589 jaarruimte?: No — it depends on your own income. Jaarruimte is 30% of your premiegrondslag (income minus the €19,172 AOW-franchise, capped at €137,800), so lower earners have proportionally less room, and the €35,589 figure is the maximum, reached only at or above the income cap.
What if I also build pension through a partner employer plan?: If you or a partner already accrue pension elsewhere, that can reduce your available jaarruimte. Confirm the exact calculation, which can also account for unused room from recent years (reserveringsruimte), with your accountant.
Is the lijfrente premium fully deductible?: It is deductible in box 1 up to your calculated jaarruimte for the year — contributing beyond that amount does not give an additional deduction, so it is worth calculating the figure precisely before paying in.
When should I pay the lijfrente premium to deduct it this year?: The premium generally needs to be paid within the tax year (with some flexibility into the new year for the prior year’s return, subject to conditions) to be deducted for that year — check the exact deadline and payment timing with your accountant before year-end.

This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.