Pillar 3a 2026 and 2027, maximum and tax savings

How does pillar 3a work and how much tax does it save?

In short

In pillar 3a you save voluntarily for retirement and deduct every payment from your taxes.

With a pension fund it is at most CHF 7,258 a year in 2026. Since 2026 you can catch up on missed payments from the year 2025. In return the money is locked in until shortly before retirement.

As of 5 October 2026 · BVV 3 · Sources bsv.admin.ch, faq.bsv.admin.ch, estv.admin.ch and 2 more

CalculatorWith your numbers

What does pillar 3a bring you?

Every payment lowers your taxes. Over many years it grows into a nice balance.

Payment per year

At most CHF 7,258 with a pension fund, as of 2026.

CHF

Tax rate on your last franc of income

The rate is shown by the FTA tax calculator.

Years until retirement

years

Return per year

Rather little in an account, more with securities, but with fluctuations.

Tax saved per year

CHF 1,815

Balance at retirement

CHF 300,332after 30 years

Paid in

CHF 217,740

Return

CHF 82,592

Total tax saved

CHF 54,435

From every payment of CHF 7,258 you get CHF 1,815 back through taxes. The earlier you start, the more the interest works for you.

Simplified. On withdrawal you pay a lower tax on the capital. Statutory values according to FSIO, as of 2026. Not advice.

Want to know more?

How does pillar 3a work?

Pay in. You pay up to the maximum amount into a 3a account or a 3a securities account at a bank or insurer.
Deduct. You deduct the amount from your income in your tax return.
Let it grow. Interest and returns are tax-free until withdrawal.
Withdraw. From five years before OASI age you pay a reduced tax on withdrawal, separately from your other income.

What is new since 2026?

Anyone who did not pay in the full amount in a year can catch up. This applies to gaps from 2025 and up to ten years back. It is important that you first pay in the ordinary contribution for the current year in full. The catch-up payment is also tax-deductible.

What does that mean in francs?

If you pay in CHF 7,258 and your tax rate on the last franc is 25 percent, you save around CHF 1,800 in tax a year. Over 30 years that is more than CHF 54,000, plus interest and returns. The FTA tax calculator shows you the exact rate.

How much may you pay in from 2027?

From 1.1.2027 higher maximum amounts apply. These figures are as of 5 October 2026.

With a pension fund at most CHF 7,373 a year. That is CHF 115 more than in 2026.
Without a pension fund up to 20 percent of earned income, at most CHF 36,864. That is CHF 576 more than in 2026.

If your tax rate on the last franc is 25 percent, paying in CHF 7,373 saves you around CHF 1,840 in tax.

Payments credited to your 3a account by 31 December 2026 still count for 2026. The lower amounts above apply to them. We will name the catch-up amount from 2027 only once an official source confirms it.

What many people get wrong

“Pillar 3a only pays off from 40.” Young people in particular benefit from long compound interest.
“What I miss this year is gone for good.” Since 2026 you can catch up on gaps from 2025, with conditions.
“One account is enough.” Several accounts allow staggered withdrawal and save tax.

How much may I pay in?

With a pension fund CHF 7,258 a year, as of 2026. Without a pension fund up to 20 percent of your earned income, at most CHF 36,288.

How does the catch-up payment work?

Since 2026 you can make up missing payments for up to ten years, but only for gaps from 2025. Per year at most the small amount of CHF 7,258 is possible on top. The requirement is income subject to OASI in the year of the catch-up and in the year of the gap, and the ordinary contribution for the current year must be paid in full.

When can I draw the money?

Five years before OASI age at the earliest. Before that only in exceptions, for example for home ownership, self-employment or if you leave Switzerland for good.

Account or securities?

In an account the money is safe, but earns little interest. With securities more is possible over a long time, with fluctuations. The longer you have until retirement, the better securities fit.

One more question

Does it pay to have several 3a accounts?

Often yes. You can draw the accounts in different years. That lowers the tax on withdrawal, because capital withdrawals in the same year are added together.

This page explains in general terms and does not replace personal advice. Law and your policy are what counts.