Who can take out an IPC?

A company director who receives a regular, monthly remuneration from their company. A self-employed person working in their own name (as a natural person) has no access to it: their equivalent is the POZ/CPTI. Regular remuneration is a substantive condition, not a formality: without it, the premium is not deductible.

What is the 80% rule and why does it limit my premium?

It caps deductibility: the total of your statutory and supplementary pensions cannot exceed 80% of your last normal gross annual remuneration, taking the length of your career into account. The calculation therefore depends on your remuneration, your years of career and the pensions already built up elsewhere. The dedicated page sets out the formula in detail.

Is the result of this simulator contractually binding?

No. It applies the statutory formula to the parameters you enter and gives an order of magnitude. The amount that is actually deductible is set by the insurer based on your full situation, including earlier contracts. A contractual proposal goes through an adviser or broker registered with the FSMA.

IPC or PLCI: which should I choose?

That is not really the question, as the two can be combined. The PLCI/VAPZ is open to every self-employed person and is deducted from their business expenses; the IPC is taken out and deducted by the company, and capped by the 80% rule. The comparison simulator puts figures on both side by side.

Is the premium really deductible for the company?

Yes, as a business expense, on three conditions: the director receives a regular remuneration, the 80% rule is respected, and a tax on premiums applies when they are paid. The details of the conditions and levies are on the IPC page.

What happens when the contract matures?

The capital is taxed when it is paid out, after the NIHDI contribution and the solidarity contribution. The rate depends on your age at payout and on whether you carry on working. The current rates and their sources are on the IPC page.

IPC simulator 2026, the 80% rule

Calculate your deductible IPC premium and the 80% rule target capital in 30 seconds.

Statutory rates updated on 1 January 2026

1Your details
2Your contact details
3Your report

Your details

The IPC (individual pension commitment, EIP/IPT) is reserved for company directors paid regularly by their company (SRL/BV or SA/NV). The 80% rule caps the deductible premium.

Your profile

Current age

Planned retirement age

Statutory retirement age in Belgium after 2030: 67.

Regular annual gross remuneration

Paid regularly by your company; the basis of the 80% rule.

Career years already worked

All activities combined (employee + self-employed).

Current pension assets

Supplementary pension capital already built up

PLCI/VAPZ + other IPCs / group insurance (reserves projected to retirement).

The 80% rule in practice

Your total pension (statutory + supplementary) cannot exceed 80% of your last regular gross annual remuneration, multiplied by a career coefficient (N/40, where N is the number of recognised career years, capped at 40 years).

Simplified formula

Target annual pension = 80% × gross salary × N/40
Target capital = (target pension − estimated statutory pension) × 10
Capital to build up = target capital − supplementary capital already built up
Annual IPC premium = capital to build up / remaining years

Corporate income tax saving

The IPC premium paid by the company is fully deductible from corporate income tax (standard rate 25% in 2026). For a €10,000 premium, the corporate tax saving comes to €2,500: the company actually pays out €7,500 to build up €10,000 of capital for its director.

Payout at maturity

At retirement age, the IPC capital is paid out as a lump sum or an annuity, taxed at the preferential rate of 10% (pension capital) + the NIHDI (INAMI/RIZIV) contribution of 3.55% and the solidarity contribution of 0-2. An annual tax of 4.4% on each premium paid is already included by the insurer.

Frequently asked questions about the IPC and the 80% rule

A company director who receives a regular, monthly remuneration from their company. A self-employed person working in their own name (as a natural person) has no access to it: their equivalent is the POZ/CPTI. Regular remuneration is a substantive condition, not a formality: without it, the premium is not deductible.
It caps deductibility: the total of your statutory and supplementary pensions cannot exceed 80% of your last normal gross annual remuneration, taking the length of your career into account. The calculation therefore depends on your remuneration, your years of career and the pensions already built up elsewhere. The dedicated page sets out the formula in detail.
No. It applies the statutory formula to the parameters you enter and gives an order of magnitude. The amount that is actually deductible is set by the insurer based on your full situation, including earlier contracts. A contractual proposal goes through an adviser or broker registered with the FSMA.
That is not really the question, as the two can be combined. The PLCI/VAPZ is open to every self-employed person and is deducted from their business expenses; the IPC is taken out and deducted by the company, and capped by the 80% rule. The comparison simulator puts figures on both side by side.
Yes, as a business expense, on three conditions: the director receives a regular remuneration, the 80% rule is respected, and a tax on premiums applies when they are paid. The details of the conditions and levies are on the IPC page.
The capital is taxed when it is paid out, after the NIHDI contribution and the solidarity contribution. The rate depends on your age at payout and on whether you carry on working. The current rates and their sources are on the IPC page.