How do I calculate my jaarruimte for pension and enter it in the tax declaration?

Your jaarruimte is 30% of your premiegrondslag: last year's gross income minus the AOW-franchise (€19,172 in 2026), minus your pension accrual via an employer (factor A × 6.27). In 2026 the jaarruimte is capped at €35,589. Work it out in a few steps with the jaarruimte calculator.

In your tax return you enter the contribution under 'uitgaven voor inkomensvoorzieningen'. Vive provides an annual statement with the exact amount you may declare. Full explanation in tax returns and pension investing.