Rürup Pension Calculator
Calculate your tax savings with the Rürup basic pension for the self-employed and high earners.
As of September 2026Basis: § 10 (3), § 22 EStG (Income Tax Act)Calculated in your browser – your inputs are not transmitted and are kept on this device only if you choose
Deductible up to the maximum contribution of €30,826 (2026).
Marital status
More detailsAge 40 · retire at 67
Your tax savings
per year
€2,520.00
€2,520.00For a Rürup contribution of €6,000 you pay only €3,480.00 after tax – effectively 58% of your contribution.
- Of which deductible
- €6,000.00 (100%)
- Your marginal tax rate
- 42%
- Expected pension start
- 2053
- Taxable share of the pension
- 97.5%
- Estimated net pension
- €785.95
What you can do
Pay in €1,000 more+€420.00
adds tax savings per year.
2.5% of your pension stays tax-free
With a pension starting in 2053, the taxable share is 97.5%.
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Your Rürup capital until retirement
Contributions and returns year by year (forecast at a 4% return). Drag the end of the curve to change your retirement age.
Net cost versus capital
After 27 years
Forecast (at 4% return)
- Saving period
- 27 years
- Capital at retirement (forecast)
- €293,805.50
- Estimated gross pension
- €1,101.77
- Tax in old age
- − €315.82
- Estimated net pension
- €785.95
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.
How this was calculated
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
- Deductibility 2026: 100% of contributions
- Maximum contribution single: €30,826
- Maximum contribution married: €61,652
- Taxable share rises annually to 100% (2058)
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
Factors for your Rürup tax savings
- 1Marginal tax rateThe higher your tax rate, the more you get back per euro paid in.
- 2Contribution amountEvery euro is deductible up to the maximum contribution – make use of the full scope.
- 3Marital statusMarried couples have double the maximum contribution under joint assessment.
- 4Start of pensionThe later the pension starts, the higher the taxable share of the pension.
- Annual Rürup contribution
- €10,000
- Deductible (100%)
- €10,000
- Marginal tax rate
- × 42%
- Tax savings
- €4,200
- Effective net cost
- €5,800
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
What is the Rürup pension (Basisrente)?
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 2023, 100%).
How high is the Rürup maximum contribution in 2026?
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.
How is the Rürup pension taxed?
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.
Can I bequeath a Rürup 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.
Is Rürup worthwhile for employees?
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.