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It is common knowledge that self-employed individuals in Belgium cannot rely on a high statutory pension. Anyone who wants to maintain their standard of living after their career must take the initiative to build a supplementary pension.
Fortunately, there are several tax-efficient ways to save for the future as a self-employed person. With the right choices, you can build a solid pension while saving on taxes today.
Supplementary pension via VAPZ (Free Supplementary Pension)
For self-employed individuals in a primary occupation, the Free Supplementary Pension for the Self-Employed (VAPZ/PLP) is usually the first and most important step.
With a VAPZ, you can set aside a portion of your income for your pension every year. You can contribute a maximum of 8.50% of your net professional income, with a ceiling of €4,251.39 for 2026. That percentage rose from 8.17% to 8.50% in 2026. If you already paid your VAPZ contribution for 2026, you can still top it up to the new maximum. Some providers allow contributions starting from approximately €100 per year.
The major advantage of a VAPZ is tax deductibility. The contribution is considered a social cost and reduces your taxable income. As a result, you save taxes at your highest marginal rate, which in Belgium can often reach 50%. Additionally, you benefit from a favorable tax regime upon payout.
Social VAPZ
You can also opt for a Social VAPZ. This allows you to save up to 9.78% of your net professional income, with a maximum of €4,891.60 for 2026.
In addition to the pension, a Social VAPZ offers extra protection, such as:
- Benefits in case of disability
- Maternity leave allowances
- Additional social guarantees
The downside is that part of your premium is used for these extra insurances. Therefore, the full amount is not invested for your pension build-up. In other words: you usually build up slightly less pension capital than with a classic VAPZ for the same premium. The Social VAPZ is therefore mainly interesting for the self-employed who want extra protection during illness or a temporary cessation of activity.
POZ: Pension Agreement for the Self-Employed
In addition to the VAPZ, there is the POZ (Pension Agreement for the Self-Employed). This system can be used perfectly alongside a VAPZ and allows you to build up even more pension.
The contributions you pay within a POZ entitle you to a tax reduction of 30%. However, the tax benefit is usually smaller than with a VAPZ. Furthermore, an insurance tax of 4.4% is due on the premium. In practice, the VAPZ is often maximized first before considering a POZ.
Building a pension as a part-time self-employed person
Self-employed people with a secondary occupation can also build up a VAPZ, and since 2026 the conditions are much more flexible. You qualify in either of these two cases:
- your income from three years ago was at least equal to the threshold above which you pay social security contributions as a part-time self-employed person (€1,922.16 in 2026)
- you have not yet been active for three full calendar years, but you do owe social security contributions, calculated on that threshold or on a higher estimated income
Previously, you first had to be self-employed in a secondary occupation for three full calendar years, and your income had to be at least as high as the minimum income of a self-employed person in a primary occupation. As a result, the VAPZ was out of reach for many part-time entrepreneurs, but that rule no longer applies from the VAPZ contributions for 2026.
This relaxation only applies to the VAPZ. A POZ has its own conditions, so check them with your insurer before you sign a contract.
Even more tax-efficient pension savings
In addition to these systems for the self-employed, you can also use classic forms of pension savings.
- Pension Savings: Pension savings provide a tax reduction of up to €297 per year, depending on the amount deposited.
- Long-term Savings: Via life insurance (long-term savings), you can receive an additional tax reduction of up to €705 per year.
Many self-employed individuals combine these systems to optimize their pension build-up to the maximum.
Frequently asked questions about self-employed pensions
Can I adjust my contributions if my income changes?
Yes. You have flexibility with both a VAPZ and a POZ. You can adjust your premiums annually within legal limits. In a lean year, you can lower or even skip contributions. When your income rises again, you can contribute more.
What happens to my pension if I stop working as a self-employed person?
When you stop, you can usually let the contract continue “dormant.” You no longer pay new premiums, but the accumulated capital remains and can continue to grow. In some cases, the contract can be transferred to a new employer or converted into an individual life insurance policy.
When can I start a VAPZ or POZ?
Self-employed in a primary occupation can start as soon as they are active and paying social security contributions. Since 2026, part-time self-employed people can build up a VAPZ as soon as they owe social security contributions, even in their first years. A POZ has its own conditions.
Where can I view my pension?
An overview of your statutory and supplementary pension rights can be found on mypension.be. On this platform, you can also run simulations of your future pension.
