Types of supplementary pension for the self-employed

The Private Supplementary Pension for the Self-Employed (VAPZ)

The VAPZ is a popular pension savings formula for self-employed people in main occupation.

Each year, you can deposit a maximum of 8.50% of your taxable income into the (ordinary) VAPZ, with a ceiling of €4,251.39 in 2026. With a social VAPZ, the maximum is 9.78%, with a ceiling of €4,891.60. Until 2025, these percentages were 8.17% and 9.40%.

Are you self-employed in a secondary occupation? Since 2026, it has become much easier to build up a VAPZ. It is enough that your income from three years ago was at least €1,922.16, the threshold above which you pay social security contributions as a part-time self-employed person. If you have not yet been active for three full calendar years, you qualify as soon as you owe social security contributions.

The Pension Agreement for the Self-Employed (POZ) ⚖️

Have you reached the maximum amount for your PSPS but want to continue saving for your pension? Then the POZ is an excellent supplementary option. Note that the relaxed rules for part-time self-employed people only apply to the VAPZ, the POZ has its own conditions.

Find out more about the POZ here!

Pension savings: options for everyone

Besides the VAPZ and POZ, there is also the classic formula of pension savings. This form of supplementary pension savings is open to all Belgians, whether you are self-employed or not.

In 2024, you can deposit up to €1,020 per year and enjoy a 30% tax reduction. Those saving up to €1,310 per year will benefit from a 25% tax advantage. An interesting additional track, especially if you already maximise VAPZ and POZ. For more info, click here.

Alternative ways to save

Besides the tax-friendly pension saving formulas, there are other ways to build up a nice capital for your old age:

• Investing in real estate, such as your own home 🏡
• Investing in shares, bonds or other financial instruments 💹
• Building up business or private wealth 👷
  
  

While these options offer fewer guarantees than an EAP or POZ, they can also be very profitable under the right circumstances!

Conclusion

By making smart use of the available pension savings formulas such as the PSPS, POZ and classic pension savings, you can build up a nice additional capital on top of your statutory pension.

Let an expert assist you in drawing up a well-considered pension plan tailored to your needs. This way, you ensure financial security and peace of mind, so you can fully enjoy your well-earned retirement! 🎉