What’s your iDeco strategy?

i'm thinking about whether to start contributing to iDeCo and would appreciate hearing how others approach it.

My situation:

• Salaried employee in the 40% income tax bracket
• Already maxed out NISA for the year
• Also investing through a taxable brokerage account
• Have an existing iDeCo account from a previous employer’s 企業型DC transfer
• Current employer does not have 企業型DC, so I believe I should be eligible to contribute personally

I know that iDeCo has clear benefits: contributions are income-deductible, investment gains are tax advantaged. At the same time, the money is locked until age 60, withdrawals are not simply tax-free, etc

For those who have already maxed out NISA, how do you approach iDeCo vs other forms of investment? Thanks in advance!!