VAPZ becomes more flexible: what’s changing for the self-employed?
May 2026 - Good news for the self-employed who want to save for their pension in a tax-efficient way. The De Wever government is relaxing the rules for the Voluntary Supplementary Pension for the Self-Employed, better known as the VAPZ. Benefits in the event of incapacity for work are also set to increase.
What is a VAPZ?
A VAPZ is a supplementary pension scheme for the self-employed. It allows you to build up extra pension capital on top of your statutory pension.
The big advantage? The contributions are tax-deductible as business expenses. This means you pay less tax and fewer social security contributions. For many self-employed people, the VAPZ is therefore one of the most attractive ways to build up a pension.
Higher contribution rates
The government has decided to increase the maximum contribution rates with retroactive effect from 1 January 2026. For a standard VAPZ, the maximum will rise from 8.17 per cent to 8.50 per cent of the reference income. For a social VAPZ, the maximum will rise from 9.40 per cent to 9.78 per cent.
Please note: the nominal upper limit will remain in place for the time being. For 2026, this stands at €4,086.34.
More accessible for self-employed persons in a secondary occupation
Self-employed persons in a secondary occupation will also have greater flexibility. Currently, they can only build up a VAPZ if they pay social security contributions in the same way as a self-employed person in a primary occupation. This condition is being relaxed. From now on, self-employed persons in a secondary occupation can take out a VAPZ as soon as they are liable for social security contributions on an annual professional income of at least €1,922.16.
This makes the system more accessible to entrepreneurs who are gradually expanding their self-employed activity.
Higher benefits in the event of incapacity for work
From 1 January 2027, the government will also be increasing incapacity for work and disability benefits for the self-employed. These benefits are to be brought more into line with those for employees. This is important for the self-employed. Those who fall ill or are temporarily unable to work often find themselves facing a lower income more quickly. The reform is intended to reduce this disparity.
