Pension for freelance personal trainers in the Netherlands (2026)

The short answer: in 2026 you can put 30% of your income above €19,172 into a lijfrente and deduct it, up to €35,589. The calculation uses your 2025 income.

This article is informational, not financial or tax advice. Figures are from the Belastingdienst (as of 1 January 2026, read 28 September 2026). For your own situation, use the Belastingdienst lijfrente calculator or ask your accountant.

Why you have to arrange it yourself

Employees build a pension through their employer. Freelancers do not. From 67 you get the state pension (AOW), and that is it. If you want more later, you pay in yourself. The tax rules help: what you put into a lijfrente within your jaarruimte is deductible from your income. You pay tax later, on the payout.

The 2026 figures

Source: Belastingdienst, overview of life insurance figures as of 1-1-2026.

How to calculate your jaarruimte

Take your income from work in 2025. For most independent trainers that is your business profit, plus any salary from a job on the side. Subtract the AOW offset of €19,172: that is your premium base. Your jaarruimte is 30% of it.

If you also build up a pension elsewhere, for example through a salaried job, you also subtract the pension accrual on your annual pension statement (UPO) times 6.27. If you only train as a freelancer, that does not apply.

A worked example

A trainer made a profit of €40,000 in 2025 and builds no pension anywhere.

This trainer can deposit up to about €6,248 into a lijfrente in 2026 and deduct it. How much tax that saves depends on your rate. The Belastingdienst lijfrente calculator works it out exactly.

Didn't use it all? Reserveringsruimte

Annual room you do not use carries over. You can still pay it in and deduct it during the next 10 years. This is called reserveringsruimte, capped at €42,753 in 2026. Useful for a trainer with an uneven income: a strong year lets you catch up on missed ones.

If you have both annual room and reserveringsruimte, use the reserveringsruimte first. That way the oldest room does not expire.

Where to put the money

• Lijfrente savings account (banksparen) — Fixed return, no market risk. Deductible within your jaarruimte.
• Lijfrente investment account (beleggingsrecht) — You invest, for example in index funds. More room to grow, and more risk. Also deductible.
• Lijfrente insurance — With an insurer. Often higher fees than the two options above.
• Free saving or investing — Not deductible, but you can always get to it. The assets fall in box 3.

Note: money in a lijfrente is locked until retirement. Taking it out early usually costs tax plus an extra charge. Keep a normal buffer too, for months with fewer clients.

When do you deduct it?

In the year you pay. Deposit in December 2026 and the deduction goes on your 2026 return. Many freelancers deposit at the end of the year, once they know how the year went.