Have you opted for tax-efficient pension savings, long-term savings or a Private Supplementary Pension for the Self-Employed? If so, you can enjoy some very attractive tax benefits. Check out the maximum amounts defined by law here.
During the 2025 income year (= 2026 tax year), you can choose for the first time between two maximum amounts and their associated tax benefits.
Save up to EUR 1.025: 30% tax benefit
In other words, a maximum tax reduction of EUR 315 can be obtained. That means the tax benefit amounts to 30% of the total premium(s) paid.
Save up to EUR 1.350: 25% tax benefit
In other words, a maximum tax benefit of EUR 337,50 can be obtained. That means the tax benefit amounts to 25% of the total premium(s) paid.
French document - Prior agreement for the increased amount of 1350 euros
Dutch document - Prior agreement for the increased amount of 1350 euros
Save up to EUR 2.530: 30% tax benefit
In other words, a maximum tax benefit of EUR 759 can be obtained. In this way, the tax benefit amounts to 30% of the total premium(s) paid.
The maximum amount for a Private supplementary pension (VAPZ) is 8.17% of your net taxable professional income of 3 years ago. In 2025, this is subject to an upper limit of EUR 4.000,44.
The maximum amount is calculated based on the capital at maturity, subject to the 80% rule, and based on your current salary and the legal upper limit.
The 80% rule specifies that your statutory and supplementary pensions may not jointly amount to more than 80% of your "final gross monthly salary", depending on your career. You can find more information here.
