| Before | Action | Possible gain |
|---|---|---|
| 30 November | Change health insurer | up to CHF 3'000 / year |
| 30 November | Lower your deductible, if your costs are rising | depends on your costs |
| 20 December | Pay in the 3a maximum | about a quarter of the payment |
| 31 December | Raise your deductible, if you are healthy | up to CHF 1'540 / year |
| 31 December | Make a pension fund buy-in | a quarter to a third of the amount |
| 31 December | Pay deductible training and donations | your marginal rate |
| 31 December | Fill an AHV gap from 2021 | ~2.3% of pension for life |
Indicative gains, as less tax for the 3a and the buy-in (FTA tax calculator, 2026 tariffs, for a well-paid employee). Your figure depends on your canton and income: the linked articles have a calculator.
Before 30 November: health insurance
1. Compare and change insurer
Every insurer covers the same basic care: only the premium changes. Within the same canton, the gap can exceed 200 francs a month.
- Compare on priminfo.admin.ch, the official comparison site.
- Sign up with the new insurer, which cannot refuse you for basic insurance.
- Cancel the old one by registered mail: the letter must arrive by 30 November at the latest.
The details, and the models that lower the premium further: choosing your health insurer.
2. Adjust your deductible
If your medical costs stay below about 2'000 francs a year, the highest deductible costs less; above that, the lowest.
- To lower your deductible: request before 30 November.
- To raise it: usually until 31 December.
The calculation for your costs: which deductible to choose.
Before 31 December: taxes
The 3a, the buy-in and the other deductions only count with a subsequent ordinary assessment, to request before 31 March 2027 if you earn less than 120'000 francs gross. It is final: see the B permit guide.
3. Pay in the 3a maximum
The 3a is optional, but every franc paid in is deducted from your income: the state gives you back about a quarter. In 2026, an employee can pay in up to 7'258 francs. For a well-paid employee, paying in the maximum saves about 2'000 francs of tax in Geneva or Lausanne, a little less in Zurich.
The money must be credited by 31 December. Depending on your bank, the order must leave around 26 or 28 December. Pay in before 20 December to be safe.
Did not pay in the full maximum in 2025? Since 2025, that year can be caught up, provided you also pay in the full 2026 maximum. Details in the 2026 3a limit; where to open it in invested 3a providers compared.
4. Make a pension fund buy-in
A buy-in into your pension fund is 100% deductible, with no annual cap. The amount you can buy in is on your pension certificate.
- The payment must reach the fund before 31 December.
- A bonus year is the best: your marginal rate is at its highest.
- No lump-sum withdrawal in the 3 years that follow, leaving Switzerland included, or the deduction is cancelled.
The calculation for your canton and income, with a calculator: the pension fund buy-in.
5. Pay your deductible expenses this year
A deduction counts in the year you pay. If training or a donation is planned for early 2027, paying it in December gains you a year.
- Further training linked to your occupation: up to CHF 13'000 for federal tax.
- Donations to a Swiss public-interest organisation: from CHF 100, up to 20% of net income.
The 11 items and their amounts: Swiss tax deductions 2026.
6. Owners: plan maintenance work
Maintenance costs on your home are deductible in the year you pay them, at actual cost or as a flat rate. Abolishing the imputed rental value, approved by popular vote on 28 September 2025, will largely remove them when it comes into force, in 2028 at the earliest. Planned work is worth doing before then.
Before 31 December: retirement
7. Check your AHV account
A missing year from 2021 can no longer be filled after 31 December 2026. Each year without contributions removes about 2% of your AHV pension, for life, and a gap can only be filled for the last 5 years. Only years when you already lived or worked in Switzerland count.
Ask for your individual account extract, free, on ahv-iv.ch. The details: the AHV pension.
Going further
Open a new 3a account this year. Several accounts, withdrawn in different years, cost less tax on the way out. The time to open one is before your next contribution.
Employed? Suspend the accident cover in your health insurance. Your employer already insures you if you work at least 8 hours a week for them: the premium drops, and you lose nothing.
Leaving Switzerland in the next 3 years? Skip the buy-in, but keep the 3a: it can be withdrawn in full when you leave. See leaving Switzerland.
Get this reminder every yearThe new limits and deadlines, one email when they change.
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Frequently asked questions
What is the deadline for paying into my 3a in 2026?
The payment must be credited to the 3a account by 31 December. Depending on the bank, the order must leave around 26 or 28 December. The safest option: pay in before 20 December.
Until when can I change health insurer for 2027?
Your cancellation must reach your insurer by 30 November at the latest. Send it by registered mail a few days earlier: the date of receipt counts, not the date of sending.
I am taxed at source: do these deductions count for me?
Only with a subsequent ordinary assessment. Below CHF 120'000 of gross salary, you request it before 31 March of the following year, and it then applies to all following years. Above that amount, it is compulsory.
Is a pension fund buy-in paid on 30 December deductible in 2026?
Yes, if it is credited to the pension fund before 31 December. As with the 3a, allow a few days and first ask your fund for the amount you can buy in.
Can I catch up my 2025 3a this year?
Yes, if you did not pay in the full maximum in 2025 and you pay in the full 2026 maximum. The catch-up is deductible like a normal contribution. Years before 2025 cannot be caught up.
Sources: KVG / LAMal art. 7 (changing insurer) ; KVV / OAMal art. 93 to 95 (deductibles) ; BVV 3 / OPP 3 and FSIO, 2026 3a limit and 3a catch-up ; BVG / LPP art. 79b (buy-ins) ; AHVG / LAVS art. 16 (time limit for contributions) ; FTA, 2026 federal tax deductions ; DBG / LIFD art. 89 and 89a (subsequent ordinary assessment). Detailed amounts and sources in the linked articles.