- Employees: CHF 7'258 in 2026, CHF 7'373 from 2027.
- Pillar 3a is optional: opening the account and paying in is up to you.
- Pay in before 20 December: the money must be credited by 31 December.
The 2026 and 2027 limits
| Your situation | 2026 | 2027 |
|---|---|---|
| Employee with a pension fund | CHF 7'258 | CHF 7'373 |
| Self-employed without a 2nd pillar (20% of net income) | max. CHF 36'288 | max. CHF 36'864 |
| Married couple | One limit each, on their own account | |
The limit follows the AHV pension: when the Federal Council raises pensions, it rises too. It was 7'056 francs in 2023 and 2024. If you pay in by standing order, adjust it in January: about 615 francs a month reach the 2027 limit.
What you save
Every franc you pay in is deducted from your taxable income, on the most heavily taxed part. The saving therefore depends on your canton and your income: usually about a quarter of the amount, a bit more in French-speaking Switzerland. It is an immediate return, before the money has earned anything.
Less tax this year:
ViaVest calculation with the 2026 tariffs of the FTA tax calculator: single, no children, no church tax, in the cantonal capital. Indicative result.
The real deadline: 20 December
The law says 31 December, but that is the date the money must be credited, not the date of your order. Depending on the bank, a transfer has to go out around 26 or 28 December; from abroad, allow more time. The safest choice: pay in before the 20th.
Paying in January or December gives the same tax saving. But if your 3a is invested, January gives the money almost a year longer to work.
New since 2025: catching up a missed year
A year without contributions is no longer necessarily lost. Since 2025, you can catch up missed years up to 10 years back, and the catch-up is deductible like a normal contribution. Three conditions: only gaps from 2025 onwards count, you must have paid the full limit in the catch-up year, and each catch-up is capped at one annual limit.
3a account or 3a invested in equities
The deduction is the same: what changes is how the capital grows. A 3a account earns almost nothing but does not move. A 3a in index funds aims for much more over the long term, with big swings from one year to the next. With 15 years or more ahead of you, the difference can exceed 100'000 francs.
Where to open it, and what fees cost you: invested 3a providers compared.
Be wary of insurance 3a: it commits you to regular payments for years, whereas a bank 3a stays free every year.
Going further
Open several accounts. On withdrawal, 3a capital is taxed separately, at a rate that rises with the amount withdrawn in the same year. The same capital spread over four or five accounts, withdrawn in different years between 60 and 65, costs much less tax than one large withdrawal. Open a new account every few years. The calculation by canton: how many 3a accounts, and in what order to withdraw them.
Do not withdraw in the same year as your pension fund capital. Lump sums withdrawn in the same year are added together to set the rate. Spread 3a and pension fund capital over different years.
Leaving Switzerland for good? You can withdraw your whole 3a. Withdrawn after you leave, the withholding tax can often be reclaimed: see our B permit guide.
Your 3a over 30 yearsTax saving and capital growth, depending on your horizon.
Open the calculatorYour next step
To do, at your own pace:
Path “The basics” · step 6 of 8
Frequently asked questions
What is the pillar 3a limit in 2026?
CHF 7'258 for employees with a pension fund. Self-employed people without a 2nd pillar: 20% of net earned income, up to CHF 36'288.
What is the pillar 3a limit in 2027?
CHF 7'373 for employees with a pension fund, up to CHF 36'864 for the self-employed without a 2nd pillar. The Federal Council set it on 2 October 2026, together with the 1.59% increase in AHV pensions. It applies to contributions made from 1 January 2027.
What is the deadline to contribute for 2026?
The money must be credited by 31 December. Depending on your bank, the order has to go out around 26 to 28 December. The safest choice: pay in before 20 December.
How much tax do I save by paying the maximum?
Usually about a quarter of the amount, a bit more in French-speaking Switzerland, a bit less in Zurich. With a taxable income of CHF 80'000, the FTA calculator gives about CHF 2'100 in Geneva, CHF 2'200 in Lausanne and CHF 1'700 in Zurich (2026 tariffs, single).
Is it worth having several 3a accounts?
Yes. The capital is taxed on withdrawal at a rate that rises with the amount. With 3 to 5 accounts withdrawn in different years, each withdrawal is taxed at a lower rate.
Can I make up for a missed 3a contribution?
Yes, since 2025, but only for gaps from 2025 onwards, up to 10 years back. You must have paid the full limit in the year you catch up, and each catch-up is capped at one annual limit.
Bank 3a or 3a invested in equities?
With a horizon of 15 years or more, a 3a invested in index funds aims for 4 to 6% a year, against 0.2 to 1% for an account. Under 10 years, the account is more predictable. The tax deduction is the same in both cases.
Sources: FSIO, 2026 limits ; Federal Council, press release of 2 October 2026 (pension and limit adjustments for 2027) ; Ordinance on tax deductions for contributions to recognised pension schemes (BVV 3 / OPP3), art. 7, and the catch-up amendment in force since 2025 ; FTA tax calculator (2026 tariffs), for the tax savings.