How is the reserveringsruimte calculated?

Reserveringsruimte is the amount of annual allowance that you did not use in previous years. If you contributed less in recent years than your annual allowance permitted, you can still catch up on this unused allowance with the reserveringsruimte. For the past years (before 2024), the annual allowance was 13.3% of the premium base (gross salary - AOW-franchise).

Since the start of 2024, this has been increased to 30%. You can use the reserveringsruimte up to a maximum of ten years back. This means that if you have not contributed the maximum amount for your pension in recent years, you can still benefit from the tax advantage by utilising the reserveringsruimte. The reserveringsruimte is also limited by an annual maximum (which is determined in the specific year), depending on your age and income.

In short, reserveringsruimte offers the possibility to make extra tax-advantageous contributions in later years, if you did not fully utilise your annual allowance in earlier years.