Pillar 3a maximum amount 2026: Know the maximum amounts and use them optimally

What is the pillar 3a maximum amount for 2026? With a pension fund (2nd pillar), the maximum pillar 3a contribution for 2026 is CHF 7,258 per year. Without a pension fund, for example as a self-employed person, you may pay in 20 percent of your earned income, but no more than CHF 36,288. Both amounts are deductible from your taxable income.

For employees and self-employed persons, the 3rd pillar is the ideal supplement to the 1st and 2nd pillars within the Swiss pension system. The 3rd pillar consists of the tied pension plan, pillar 3a, and the untied pension plan, pillar 3b. By making voluntary contributions, you ensure that you close future income gaps and do not have to forego your accustomed standard of living in retirement.

The pillar 3a maximum amount for 2026 is the key figure when you want to save for retirement with tax support: the federal government promotes voluntary old-age provision with tax benefits for the contributions paid in. In this article, you will learn how payments into a tied pension plan pay off in addition. You will also find the current maximum amounts that apply depending on your occupation and what you should pay attention to when making payments.

The most important facts in brief

• Conversion rates (factor for calculating retirement pensions) of pension funds have been reduced in recent years.
• Exploiting pillar options has become more important.
• Paying in pillar 3a:worthwhile pension provision due to tax advantages
• Maximum amounts vary(with or without pension fund).

How high are the possible payments into pillar 3a in 2026?

The maximum annual payments into pillar 3a are relevant for tax deductibility. This means that pillar 3a payments reduce your taxable income and you can therefore save taxes. However, the options for private pension provision through pillar 3a are reserved for people who have earned income subject to OASI contributions.

Two different maximum amounts apply to the possible payments into the pillar 3a pension products:

• small pillar 3a : gainfully employed persons who are affiliated with a pension fund.
• large pillar 3a : gainfully employed persons who are not affiliated with a pension fund.

For 2026 , these amounts apply:

• CHF 7,258 for the small pillar 3a (with a pension fund) and
• 20 percent of earned income, up to a maximum of CHF 36,288 for the large pillar 3a (without a pension fund).

These maximum amounts have applied unchanged since 2025. For the 2023 and 2024 tax years, they stood at CHF 7,056 (small pillar 3a) and CHF 35,280 (large pillar 3a).

How has the maximum Pillar 3a amount developed in the past?

Looking back at the maximum amounts, the first question that comes to mind is: On what basis is the maximum payment amount for tied pillar 3a pension provision determined in the first place? The deductible maximum amounts are set out in Art. 7 para. 1 BVV 3. The decisive reference figure is the upper limit of occupational pension provision (Art. 8 para. 1 BVG). It is linked to the development of the OASI pension and is usually adjusted every two years.

• Small pillar 3a (with pension fund): the maximum amount equals 8 percent of the upper BVG limit and stands at CHF 7,258 in 2026.
• Large pillar 3a (without pension fund): here 20 percent of earned income is possible, but no more than five times the small contribution, that is CHF 36,288 (2026).

Here is an overview of the maximum pillar 3a amounts from the recent past:

Year	Employed persons with pension fund (BVG)	Employed persons without pension fund(maximum 20 percent of earned income)

2026 and 2025|
7’258 CHF|
36’288 CHF

2024 and 2023|
7’056 CHF|
35’280 CHF

2022 and 2021|
6’883 CHF|
34’416 CHF

2020 and 2019|
6’826 CHF|
34’128 CHF

2018, 2017, 2016, 2015|
6’768 CHF|
33’840 CHF

2014 and 2013|
6’739 CHF|
33’696 CHF

2012 and 2011|
6’682 CHF|
33’408 CHF

2010 and 2009|
6’566 CHF|
32’832 CHF
Maximum possible deposit Pillar 3a

What deadlines must be observed?

One question that is asked time and again is the possibility of retroactive payments. Here the legal situation has changed: with the revised BVV 3, which came into force on 1 January 2025, retroactive purchases into pillar 3a are possible for the first time. If you did not pay in the maximum permitted contribution in full in a given year, you can close the resulting gap later, and for up to ten years back. However, only gaps that arise from the 2025 contribution year onwards can be closed retroactively. Earlier years cannot be made up. A first purchase is possible in the 2026 tax year, at the earliest for the gap from 2025.

For a retroactive purchase to be permitted, you must earn income subject to OASI contributions in both the gap year and the year of purchase, and you must pay the ordinary annual contribution in full in the year of purchase. The retroactive purchase per year is capped at the small contribution (CHF 7,258 in 2026).

For the ordinary annual contribution, the rule is unchanged: it relates to the current tax year. This begins on January 1 and ends on December 31 of the same year , for both employees and self-employed persons.

Deposits into the retirement savings account must be received by the end of the calendar year, i.e. by December 31 , so that they can be deducted in the respective tax year. Deposits can be made at the bank counter until December 23 of the year.

Final deposits should be made by mid-December

It should be taken into account that pension institutions and product providers for pillar 3a (banks or insurance companies) are confronted with many deposits at the end of each year. They should therefore instruct the (last) payment for Pillar 3a before Christmas at the latest. This gives the pension provider enough time to book the money within the current tax period.

Payment rhythm depends on product

The way money is paid into a Pillar 3a pension product depends on the specific product. With some banks or insurance companies, the payment can be made once, while with others it is made at regular intervals. Investors have a choice here between retirement savings accounts, life insurance policies and other products in different variations.

Make the most of tax benefits with contributions to pillar 3a

The official tax forms contain the appropriate fields for entering the amounts of money paid into pillar 3a. Within the framework of the income tax calculation, the contributions then reduce the taxable income up to the applicable maximum amounts.

This means that the annual tax bill can be significantly reduced. By paying into pillar 3a, you therefore save taxes and provide for your retirement at the same time.

The amount of personal tax savings depends on the following factors:

• the taxable income
• the amount of the deposit
• the place of residence (canton of taxation)
• marital status
• the denomination

Example:

Leon lives in Bern, is single and has no children. He is a member of the Reformed Church and has a taxable income of CHF 80,000. For 2026, he pays into his pillar 3a account the maximum amount of CHF 7,258.

Depending on where they live, employed persons in this income bracket get back roughly 24 to 30 percent of the amount paid in as tax savings. On a contribution of CHF 7,258, the saving therefore lies roughly between CHF 1,700 and CHF 2,200 per year. The exact figure depends on the canton, the municipality and your personal situation, and can be worked out with a tax calculator.

Interest and capital income and tax treatment of assets during the term of the account

During the term of your retirement accounts, interest income is tax-free. This means that you do not have to pay withholding tax on annual interest credits. The same applies to income from securities solutions and from insurance policies. You therefore do not have to declare the income in your tax return either.

Likewise, no wealth tax is due for the capital built up during the term of the investment.

Paying amounts into pillar 3a: What you should consider

Below are a few more worthwhile tips from the field:

Tax deductibility only guaranteed with deposit certificate

When you open a tied pension account, you will receive a tax certificate from the corresponding institution for the contributions paid in. This is usually sent at the beginning of the year. In order to be able to deduct the paid-in amounts from your earned income, you must declare the certificate on your tax return. So: declare the paid-in amounts in your tax return and prove it with the tax certificate.

It is easy and fast to receive the tax certificate if you request it in digital form (as a PDF). You will then receive your tax return certificate in your e-banking mailbox.

Can I divide the maximum Pillar 3a amount among several retirement accounts?

It is possible to divide the maximum amount into several retirement accounts without any problems. However, the maximum payment amount applies to the total of the relationships and not to each individual one. This means, for example, that if a pension beneficiary pays into an interest account, a securities account and a life insurance policy at the same time, all payments count.

By law, there is no limit to the number of pension relationships a person can have. However, some banks and insurance companies set a limit of their own accord on how many 3a accounts customers can have with them (often a maximum of five). It is best to inquire directly with the respective provider. This limit then only applies to the institution in question. You can therefore open additional 3a accounts with other institutions.

Increase flexibility and optimize tax benefits with several pillar 3a accounts

It is generally recommended to open several accounts with the tax-privileged pillar 3a. This has only advantages and no disadvantages. If you have several pillar 3a accounts, you can draw on them in different years. By taking this step, most people save taxes in their canton.

With Pillar 3a, think about withdrawing the funds for retirement.

If you have only one account , the entire amount is taxed in one year. However, if you have several accounts, you can, for example, request the first withdrawal at 60, the second at 61 and the third at 62. This way, your tax payments will be lower.

The reason: although pillar 3a funds are taxed at a reduced rate and separately from other income at the time of withdrawal, the capital payment tax increases progressively with the amount. Therefore, it is advantageous to withdraw several small amounts staggered over several years.

Once the money is withdrawn, the 3a capital drawn is part of your regular assets and is therefore taxed as such. Important: A pillar 3a account can only ever be withdrawn in its entirety. It is impossible to withdraw a partial amount. This regulation is another reason not to have only one pillar 3a account.

Take advantage of tax benefits securely and automatically with a standing order

With a standing order, you ensure that your Pillar 3a payments are always made automatically. This has the advantage that you don’t forget to make any deposits and also take advantage of all the tax benefits that are possible for pillar 3a.

Don’t miss any deposit deadlines and secure your tax benefits. This works conveniently and completely automatically with a standing order for payments into your Pillar 3a retirement products. You then simply adjust this order when the maximum amount is increased.

Frequently asked questions about the pillar 3a maximum amount

What is the pillar 3a maximum amount for 2026?

With a pension fund (2nd pillar), the maximum pillar 3a contribution for 2026 is CHF 7,258 per year. Without a pension fund, for example as a self-employed person, you may pay in 20 percent of your earned income, but no more than CHF 36,288.

How much can I pay into pillar 3a without a pension fund?

Employed persons without a pension fund, usually the self-employed, may pay up to 20 percent of their earned income into pillar 3a in 2026, but no more than CHF 36,288. This cap equals five times the small contribution.

Can I make retroactive pillar 3a contributions?

Since the revised BVV 3 came into force on 1 January 2025, retroactive purchases into pillar 3a are possible. However, you can only close contribution gaps that arise from the 2025 contribution year onwards, and you can do so for up to ten years back. A first purchase is possible in the 2026 tax year, at the earliest for the gap from 2025. It requires earned income subject to OASI contributions in both the gap year and the year of purchase, plus full payment of the ordinary annual contribution in the year of purchase.

How much tax do I save with the pillar 3a maximum amount?

The amount paid in is fully deducted from your taxable income. Depending on your place of residence and income, employed persons get back roughly 24 to 30 percent of the contribution as tax savings. On CHF 7,258 that is roughly CHF 1,700 to 2,200 per year.