What is the maximum amount of reserveringsruimte I am allowed to use?

In 2026 you may declare a maximum of €42,753 in reserveringsruimte, even if you have accrued more over the past 10 years. The excess does not roll over to a following year.

You may combine your reserveringsruimte with that year's jaarruimte. Always use your oldest reserveringsruimte first, otherwise it expires. Calculate your amount with the reserveringsruimte calculator.