How much lijfrente can you deduct this year?
Your jaarruimte is the pension premium you may deduct from box-1 income this year. Enter your income from work to see it, and what the deduction saves you.
Your numbers
Profit for a zzp’er, or your DGA salary.
Your answer
Deductible this year
€18,248
- Tax saved by deducting it
- €9,033
- Your marginal rate
- 49,5%
- Per month
- €1,521per month
Free — no signup
On an arbeidsinkomen of €80,000, your jaarruimte for 2026 is €18,248 — about €1,521 per month. Deducting it saves €9,033 in tax at your marginal rate of 49,5%.
How this is calculated
The jaarruimte is a percentage of your income from work above the AOW franchise — the slice of income the state pension is assumed to cover — capped at an annual maximum. This calculator prices the deduction at the marginal box-1 rate on the income you entered. Two things it does not model: reserveringsruimte, the unused room carried forward from earlier years, which can be substantially larger than one year’s allowance; and any pension you already accrue through an employer, which reduces the room available.
Rates and thresholds, tax year 2026
| Percentage of the premium base | 30% |
|---|---|
| AOW franchise | €19,172 |
| Maximum per year | €35,589 |
| Income counted up to | €137,800 |
Rule set verified as of 2026-07-19
Questions people ask
- What is the AOW franchise?
- It is the portion of your income the state pension is assumed to cover, so it is subtracted before your deductible room is calculated. Below the franchise there is no jaarruimte at all.
- Can I still use room from earlier years?
- Yes — unused room from the previous ten years is reserveringsruimte and can often be used on top of this year’s jaarruimte. This calculator shows the current year only, so your real deductible amount may be higher.
- When do I have to pay the premium?
- The premium must be paid in the year you claim the deduction for, so a jaarruimte you do not fund before the year ends moves into reserveringsruimte instead of disappearing.
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.
Fiscalance Editorial · Updated 5 August 2026