Can I combine reserveringsruimte and jaarruimte?

Yes, you may use both in the same year. Your total deductible contribution is then this year's jaarruimte plus your reserveringsruimte from earlier years.

Each has its own maximum though: in 2026, €35,589 in jaarruimte and €42,753 in reserveringsruimte. Always use your oldest reserveringsruimte first, otherwise it expires. Work it out with the jaarruimte and reserveringsruimte calculators.