What are the maximum contributions for 2025/2026?
The Federal Council sets the annual maximum Pillar 3a contributions. For employees without a Pillar 2 (pension fund) the full maximum applies — for employees with a pension fund only half of it, provided they have reached the BVG entry salary. The switch between the two tiers happens automatically once you cross the BVG threshold (2026: CHF 22,050).
| Year | Without Pillar 2 | With Pillar 2 (BVG) |
|---|---|---|
| 2024 | CHF 7,056 | 50% of it |
| 2025 | CHF 7,258 | 50% of it |
| 2026 (planned) | CHF 7,258 | 50% of it |
In 2025 the maximum Pillar 3a contribution for employees without a Pillar 2 went up from CHF 7,056 to CHF 7,258. The increase applies retroactively for 2025 — anyone who already paid in the old amount can top up the difference and still claim the deduction in their tax return.
How much you may contribute at most depends solely on your BVG status — not on your salary. In practice, however: people on lower incomes cannot realistically pay in the full maximum, because the Pillar 3a deposit should still be in a sensible proportion to your gross salary. For lower incomes the effective tax benefit is correspondingly smaller.
How much tax do you save at most?
The answer depends on your marginal tax rate — the rate at which your last-earned franc is taxed. The higher your income and the more progressive your canton, the larger your saving per franc contributed.
Cantonal tax differences: where do you benefit most?
Switzerland has 26 cantons with different progressive tax scales. That has a direct effect on how much tax you save via Pillar 3a: the same contribution yields a much smaller saving in Zug than in Zurich, because the marginal rate in Zug is lower at mid-range incomes.
Concrete figures fluctuate with tariff revisions. The table below shows an illustrative range per canton, based on the respective tax scales for mid-range incomes.
| Canton | Tax profile | Approx. saving at CHF 100,000 |
|---|---|---|
| Zurich (ZH) | progressive, mid-to-high | ~ CHF 1,500–1,900 |
| Bern (BE) | progressive, mid-to-high | ~ CHF 1,400–1,800 |
| Vaud (VD) | progressive, high | ~ CHF 1,600–2,000 |
| Basel-Stadt (BS) | progressive, high | ~ CHF 1,500–1,900 |
| Zug (ZG) | flat, low | ~ CHF 800–1,100 |
| Schwyz (SZ) | flat, very low | ~ CHF 700–1,000 |
As a commuter or weekend resident who can arrange an official change of canton, the same Pillar 3a deposit can save you several hundred francs more in a progressive canton. However, changing your official residence is rarely trivial — family, schooling and professional ties often constrain your choices.
Timing: when should you deposit?
The crucial question is not whether — but when. Three levers matter:
- Year-end vs. mid-year. A November/December deposit secures the full deduction against the same calendar year's tax return. In practice, one payment per year is enough — the exact moment within the year is irrelevant for tax purposes (unlike for investment-return considerations).
- Relation to the pension fund (Pillar 2). Pension-fund buybacks are often even more tax-efficient than the Pillar 3a deposit, because they can break your progression further. Practical: exhaust pension-fund buyback potential first, then top up Pillar 3a — but do not combine both in the same year without checking with a specialist.
- Salary progression and contribution limits. If you change employer or receive a raise, check whether your maximum Pillar 3a amount has changed. With multiple 3a accounts it can make sense to split contributions across VIAC, finpension and Selma so you can stagger withdrawals later.
Pillar 3a Tax Checklist: 10 Points for Maximum Deductions
The ten points below cover the typical annual tax check for employees. Use them as a template for your own November tax planning — or have the print-ready version sent to you by email (see form below).
- Check the current maximum contribution — in 2026 CHF 7,258 is available (employees without Pillar 2).
- Watch your salary development: if your AHV-relevant salary goes up, the maximum deposit becomes more attractive again.
- Check your canton's tax progression: a deposit yields more saving per franc if you are climbing into higher brackets.
- Align contribution year and tax period — December deposits benefit from the full deduction against the same calendar year.
- Weigh Pillar 2 buyback potential vs. Pillar 3a: pension-fund buyback first, then full Pillar 3a deposit.
- Open multiple 3a accounts (VIAC, finpension, Frankly, Selma) — staggering saves thousands on withdrawal.
- Avoid premature withdrawals: a single withdrawal blocks further deposits into the same account for 5 years.
- Declare Pillar 3a contributions in your tax return under "Vorsorgeaufwand" / pension expenses.
- Stagger withdrawals — several smaller amounts across different tax years beat one lump sum.
- Set your contribution every November for the following year — don't decide spontaneously in December.
Interaction with the Pension Fund (Pillar 2)
Pillar 3a is only one of three retirement pillars. For employees, the pension fund (Pillar 2) is the more important one — both for ongoing retirement saving and for tax optimisation. The biggest lever often sits in the pension-fund buyback: anyone who previously paid in too little into the pension fund (for example after a job change with a smaller salary) can pay the missing contributions back and deduct the full amount from taxable income.
In practice, this order makes sense for the annual tax planning:
- Check pension-fund buyback potential — the pension fund's "Vorsorgeausweis" shows the maximum buyback amount. Larger pension-fund buybacks often yield more tax saving per franc than full Pillar 3a deposits, especially at very progressive income levels.
- Make the pension-fund buyback — declared under "Vorsorgeaufwand" in your tax return. It also reduces your coordination deduction and can raise your future pension.
- Add the full Pillar 3a deposit — on top of the pension-fund buyback. Result: a doubled tax-saving lever in the same year.
- Stagger withdrawals at retirement — distribute pension-fund capital and Pillar 3a capital across different tax years. Detail in the Tax-Staggering Planner.
Pension-fund buybacks and Pillar 3a contributions are both pension expenses and are added together on your tax return. There is no fixed legal ceiling for the combined deduction, but cantonal practice varies. For very large combined contributions (CHF 50,000+) we recommend checking with the tax office or a specialist beforehand.
Common mistakes and pitfalls
Even though the Pillar 3a deposit is simple in principle, a handful of recurring mistakes cost real money:
- Not exhausting the maximum contribution. Anyone who just "pays in as much as last year" regularly leaves several hundred francs on the table. The maximum is adjusted annually — check it at the start of the year and top up if needed.
- Not topping up after the maximum was raised. When the maximum rises (e.g. 2025: +CHF 202) and you have already paid in the old amount, you can still pay the difference — most providers accept this until year-end.
- Making an advance withdrawal without switching account. After a withdrawal for home ownership, you cannot contribute to that same account for 5 years. The fix: open a second 3a account and keep paying in there.
- Not declaring Pillar 3a contributions in your tax return. Anyone who pays in but does not enter the contribution under "Vorsorgeaufwand" loses the full saving.
- Not planning the withdrawal. Anyone who withdraws the entire Pillar 3a capital at 64/65 lands in a high progression bracket. Staggering across 3–5 years often cuts the tax bill by 20–40%.
- Not switching provider when the legacy account is expensive. If you still hold an old 3a insurance policy with high admin costs, check whether switching makes sense — see the 3a-Switching Guide.