Current for 2026•As of: July 2026

Rürup Pension Calculator Calculate tax savings.

Calculate your tax savings with the Rürup basic pension for the self-employed and high earners.

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Personal details

€
0 €300,000 €

Your Rürup contribution

€
0 €30,826 €

Saving phase

years
18 years65 years
years
62 years75 years

Who does Rürup pay off for?

  • Self-employed people without statutory pension insurance
  • High earners with a high marginal tax rate
  • Older savers with a short saving period
  • Anyone who wants to protect their assets from seizure

Important restrictions

  • No lump-sum withdrawal possible (only a lifelong pension)
  • No inheritability of the capital
  • Earliest payout start: age 62
  • Full taxation from retirement in 2058

Your Rürup figures

Annual tax savings

2,520.00 €

per year

Effective net cost

3,480.00 €

after tax

Est. net pension

785.95 €

per month (approx.)

Your tax benefit

Your contribution6,000.00 €
Of which deductible100.0 %
Your marginal tax rate42.0 %
Tax savings2,520.00 €

Effective own cost

Gross contribution

6,000.00 €

Net (after tax)

3,480.00 €

You effectively pay only 58.0 % of your contribution yourself – the rest comes back through tax savings.

Taxation during pension payout

Expected pension start2053
Taxable share97.5 %

2.5 % of your pension remains tax-free.

Forecast (at 4% return)

Saving period27 years
Estimated final capital293,805.50 €
Estimated gross pension1,101.77 €
- Tax in old age-315.82 €
Estimated net pension785.95 €

Health/long-term care insurance: for pensioners covered by mandatory insurance (KVdR), the private Rürup pension is contribution-free (not an occupational pension benefit, Sections 229, 237 SGB V). Voluntarily insured members of statutory schemes pay the full rate on all income; privately insured pensioners pay their income-independent premium. No flat deduction is therefore applied here.

Calculation based on:

  • Deductibility 2026: 100% of contributions
  • Maximum contribution single: €30,826
  • Maximum contribution married: €61,652
  • Taxable share rises annually to 100% (2058)

Important note

These calculations are for non-binding information only and do not replace professional tax advice. All information without guarantee. Learn more

Sources & calculation basis

Our calculations are based on the following official sources (as of: July 2026):

Related guides

Retirement PlanningTax for the Self-Employed

Rürup pension 2026: maximum tax savings for the self-employed

The Rürup pension (also called Basisrente, or basic pension) is one of the most tax-efficient forms of retirement provision in Germany. Self-employed people and high earners can deduct contributions of up to €30,826 per year (singles) fully from their taxes.

100% of contributions are deductible as special expenses. At a marginal tax rate of 42%, this means: from a €10,000 contribution, you get €4,200 back via your tax return.

Who is the Rürup pension suitable for?

Self-employed
Without a statutory pension, Rürup is often the most important tax-advantaged retirement provision.
Freelancers
Doctors, lawyers and architects can use Rürup as a supplement to professional pension schemes.
High earners
The higher your marginal tax rate, the greater the tax savings through Rürup.
Older savers
Rürup pays off even with a short saving period thanks to the immediate tax savings.

Example calculation: Rürup for a self-employed person

Self-employed, €80,000 gross, 42% marginal tax rate

Self-employed, €80,000 gross, 42% marginal tax rate
ItemAmount
Annual Rürup contribution€10,000
Deductible (100%)€10,000
Marginal tax rate× 42%
Tax savings€4,200
Effective net cost€5,800

Factors for your Rürup tax savings

  1. Marginal tax rate: The higher your tax rate, the more you get back per euro paid in.
  2. Contribution amount: Every euro is deductible up to the maximum contribution – make use of the full scope.
  3. Marital status: Married couples have double the maximum contribution under joint assessment.
  4. Start of pension: The later the pension starts, the higher the taxable share of the pension.

Rürup pension: weighing advantages and disadvantages

The Basisrente offers the highest tax savings of all forms of retirement provision. However, there are also important restrictions that should be known before signing a contract.

Advantages of the Rürup pension

Maximum tax savings
100% of contributions deductible – at a 42% tax rate = 42% subsidy.
High maximum contributions
Up to €30,826 (single) or €61,652 (married) deductible per year.
Protection from seizure
Rürup assets are protected from creditors and in the event of insolvency.
No health check
Unlike life insurance, no health questions are asked when signing up.

Disadvantages and restrictions

No lump-sum withdrawal
The capital cannot be paid out – only a lifelong pension is possible.
Not inheritable
If death occurs before the pension starts, the capital is forfeited (except for a survivor’s pension).
Deferred taxation
The pension is taxed in old age – disadvantageous if tax rates rise.
Inflexible
No option for a lump-sum payout, no early termination with payout.

Frequently asked questions about the Rürup pension

Everything important about tax savings, maximum contributions and taxation

The Rürup pension is a state-subsidized retirement provision introduced in 2005. It is aimed primarily at self-employed people and freelancers who do not pay into the statutory pension insurance. Contributions are 100% tax-deductible (since 2025, 100%).

The maximum contribution for singles is €30,826 per year, and €61,652 for married couples (joint assessment). Contributions are 100% deductible as special expenses.

The Rürup pension is taxed on a deferred basis. For a pension starting in 2026, 84% of the pension is taxable. This share increases by 0.5% each year until it reaches 100% in 2058. The tax-free share is fixed at the start of the pension.

No, the Rürup pension is generally not inheritable. The accumulated capital is forfeited upon death. However, survivor pensions can be agreed for spouses and children entitled to child benefit – though these reduce your own pension.

For employees with a high income, Rürup can be worthwhile, since the tax savings are considerable at a high marginal tax rate. However, employees already have a statutory pension. Rürup is mainly useful as a supplement for high earners.

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