How is the reserveringsruimte calculated?

Reserveringsruimte is the jaarruimte you did not use in earlier years. You calculate how much jaarruimte you had per year and add up the unused amounts. You may look back a maximum of 10 years.

Mind the percentages per year: up to and including 2022 the jaarruimte was 13.3% of the premiegrondslag; since the Wtp (1 July 2023) it is 30%. In 2026 you may declare a maximum of €42,753 in reserveringsruimte. Calculate it with the reserveringsruimte calculator.