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The 4% Rule Explained: How to Calculate Your Financial Independence Number

The 4% rule is the most widely cited framework for retirement planning. But most people misunderstand how it works — and get the wrong number.

Here's the math, the caveats, and how to actually use it.

What is the 4% rule?

The rule states that if you withdraw 4% of your portfolio in year one of retirement, and adjust that amount for inflation each subsequent year, your portfolio has a very high probability of lasting 30 years.

It comes from the Trinity Study (1998), which backtested withdrawal rates using historical US stock and bond returns.

The basic formula

Annual spending ÷ 0.04 = Your FI number

Examples:

  • Spend €24,000/year → need €600,000
  • Spend €40,000/year → need €1,000,000
  • Spend €60,000/year → need €1,500,000

Critical caveats developers should know

1. It assumes a 30-year horizon

The original study modeled 30 years. If you retire at 40, you need 50+ years of coverage. A safer rate for early retirement is 3-3.5%.

2. Sequence of returns risk

If the market crashes in year 1-3 of retirement, it can permanently impair your portfolio even if long-term returns are fine. This is why having 1-2 years of expenses in cash or bonds matters.

3. It doesn't account for taxes

Depending on the country and account type, your withdrawals may be taxed as income or capital gains. Your gross portfolio need is higher than your net spending suggests.

How we modeled it

At vextorcapital.com, our FIRE calculator lets you input:

  • Current savings and monthly contributions
  • Expected annual return (real, post-inflation)
  • Target withdrawal rate (3%, 3.5%, or 4%)
  • Country-specific tax treatment

The result: your precise FI number and years to reach it.

Try it free — no signup required.

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