Is pension investing deductible for self-employed persons?

Yes. If you stay within your jaarruimte and reserveringsruimte, you deduct your contribution from your taxable income in box 1, under 'uitgaven voor inkomensvoorzieningen'.

You deduct at your bracket rate, up to 49.50% in 2026. In addition, the capital you build does not fall into box 3 during the accrual phase. You only pay income tax once the benefit starts. Calculate with the jaarruimte calculator.