Pillar 3a maximum contribution 2026

Maximum amount 2026: with and without a pension fund

How much you can pay into pillar 3a hinges on a single question: are you a member of a pension fund?

With a pension fund (small deduction): anyone insured in a pension fund through their employer can pay in a maximum of CHF 7'258 in 2026.

Without a pension fund (large deduction): self-employed people without a pension fund and employees whose salary is below the BVG entry threshold of CHF 22'680 can pay in 20 % of their net earned income, up to CHF 36'288.

Both limits apply per person and calendar year. Spouses and registered partners each have their own limit, provided both have income subject to AHV contributions.

How the maximum amount is calculated

The maximum amount is linked to the AHV: it corresponds to 8 % of the upper BVG limit, which in turn is three times the maximum annual AHV pension. If AHV pensions rise, the 3a maximum amount rises too.

AHV pensions are generally adjusted to wage and price developments every two years. That is why the 3a amounts often stay the same for two years: the same amount applies in 2026 as in 2025, and the next increase is possible for 2027 at the earliest.

By when do you have to pay in?

For the contribution to count in the tax year, it must be credited to your 3a account by 31 December. The value date of the credit is decisive, not the day of your transfer. Many banks therefore recommend transferring by mid-December at the latest.

You can pay in at any time and in any number of instalments. Whether a monthly standing order or a single payment in December: it makes no difference for the tax deduction.

How much tax you save with the maximum amount

Every franc you pay into pillar 3a reduces your taxable income. How much you save depends on your marginal tax rate (= the tax rate on the top slice of your income) and therefore on income, place of residence and marital status.

An example: at a marginal tax rate of 25 %, the maximum amount of CHF 7'258 saves around CHF 1'800 in tax. Depending on the situation, CHF 1'000 to CHF 2'800 per year is typical; with a taxable income of CHF 100'000, the range runs from around CHF 1'200 in Nidwalden to CHF 2'750 in Geneva.

On payout, the 3a capital is taxed, but at a reduced rate and separately from your other income. On balance, the tax saving therefore almost always remains clearly positive.

Making up for missed years

Since 1 January 2025, the ordinance amendment (BVV 3) that allows retroactive buy-ins to pillar 3a has been in force. It applies exclusively to gaps arising from the 2025 contribution year onwards: the gap from 2025 can be closed for the first time in the 2026 tax year, after which it remains eligible for buy-in for up to ten years retroactively, at most one additional maximum amount per year. Gaps from years before 2025, for example from 2024, definitely can’t be made up. Condition: you have already paid the full ordinary contribution in the buy-in year and have income subject to AHV contributions in both years.

How the buy-in works exactly and which conditions apply is explained in the article Pillar 3a buy-ins.

Paying in the maximum amount: into which account?

The maximum amount is only as good as the product behind it. The interest rate differences between providers are large; with fund solutions, fees and returns come on top. The currently best 3a accounts by interest rate:

With a long investment horizon, a look at the pillar 3a fund comparison is also worthwhile: fund solutions offer higher return potential but fluctuate in value.