Understanding Annual Space Calculation
From the data you need to how the jaarruimte is actually calculated — explained in three steps.
1. Income Basis
Your fiscal annual space ("Jaarruimte") is based on your income from the previous year. We extract this from your Inkomensverklaring or Jaaropgave.
2. Pension Growth (Factor A)
If you accrue pension through an employer, this reduces your fiscal space. This "Factor A" is found on your Uniform Pensioenoverzicht (UPO).
3. The Formula
Jaarruimte = (Percentage × Basis) − (Factor A × Multiplier)
We automatically apply the correct percentages and franchises for each tax year.
Sole Proprietorship (Eenmanszaak)
- Profit from enterprise (after entrepreneur deductions, before SME exemption)
- Taxable income box 1
- Factor A (usually 0, as freelancers often do not build up pension)
- Any annual space from previous years (for reservation space)
General Partnership (V.O.F.)
- Profit share from the VOF (after entrepreneur deductions, before SME exemption)
- Taxable income box 1
- Factor A (usually 0)
- Previous unused annual space (for reservation space)
B.V. (Director/Major Shareholder)
- DGA salary (gross annual wage box 1)
- Factor A (from pension accrual in own BV or pension fund, if present)
- Previous unused annual space
Employee
- Gross annual wage box 1
- Factor A (from the pension fund)
- Previous annual space from the past 10 years
How do I get my pension data?
- Go to mijnpensioenoverzicht.nl and sign in with DigiD.
- Open your total overview — it shows your AOW and every employer pension together.
- Choose the option to download your data and save the XML or JSON file to your computer.
- Upload that file above in the calculator. The data is processed in your own browser.
Your pension overview lives at mijnpensioenoverzicht.nl.