Calculate your Annual Space

Find out how much tax benefit you can expect by making the most of your annual margin.

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Why annual margin is so important

Receive tax benefits by contributing to your retirement.

Tax benefit

Maximize your retirement with tax benefits.

Receive up to 49% back from the Internal Revenue Service
No capital gains tax on your pension pot
We set it up with the IRS

Flexible construction

Get a retirement plan tailored to your needs.

Flexible deposit, when and how much you want.
Fully customized to your unique lifestyle.
Automatic risk reduction toward retirement.

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No red tape.
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Calculation example

Collective income

Gross annual income

€ 50.000,-/yr

AOW deductible

Amount on which no pension is accrued.

- € 18.475,-/yr

Factor A

Pension accrual in a 2nd pillar pension. Then multiply the accrual by: 6,27

- € 0,-/yr

Premium base

Collective income - Franchise - Factor A

€ 31.525,-/yr

Annual margin %

30% of the Premium Base.

* 30%/yr

Annual margin

Total

€ 9.458,-

Retirement plan that fits each person's unique situation

Your retirement receipt is ready. Find out how annual margin is accrued and get prepared.

Collective income

Comprehensive income, also called annual income, is the total of gross income from work, home, substantial interest and taxable income from assets and savings. It is calculated using the 2024 income.

Factor A

Factor A is the pension accrual you accrued in payroll in 2024. You will only accrue this if you are already contributing to a 2nd pillar pension.

You can find your pension(s) at: www.mijnpensioenoverzicht.nl

For exact accrual, you'll need to look at your UPO or the pension provider(s) website.

All terms explained

Calculate directly

Find out the Annual Allowance for 2025. Include the tax benefit

Get a grip on your retirement. Reduce your money worries.

Deposit money with tax advantages. Achieve greater returns.

Put targeted money to work. Ensure a bright future.

* For the indicative tax refund, we use the 2025 rates. These are tax bracket 1: Up to €38,441 a rate of 35.82%; Tax bracket 2: Between €38,441 and €76,817 a rate of 37.48%; Tax bracket 3: For incomes above €76,817 a rate of 49.50%. The actual amount you get back depends on your personal situation. Conditions apply.

Investing offers opportunities but you can lose (part of) your investment. It is therefore wise to understand the risks in advance. More on this can be found in the Investment Policy. Vive is a licensed investment manager.

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Note, always invest consciously

Frequently asked questions

Short answers

What is the state pension franchise

The contribution base is the portion of your income on which you are allowed to accrue pension. It is calculated by deducting the AOW deductible and Factor A (pension accrual) from your gross income. The contribution base is the basis for determining your annual margin, or the amount you may deposit tax-free each year for additional pension accrual.

Example: If your gross income in 2024 is €50,000, the AOW deductible is €18,475 and Factor A is €0, then your contribution base is €50,000 - €18,475 - €0 = €31,525. Over this amount you may then calculate your annual margin, which is an important factor for what you are ultimately allowed to contribute with a tax benefit.

What is the premium base?

What is the factor A?

What is annual margin?

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