Pillar 3a maximum for 2023

The maximum contribution for paying into pillar 3a will be increased to the year 2023.

3a maximum amount 2023

With a pension fund, you may pay a maximum of CHF 7,056 into pillar 3a in 2023, without a pension fund a maximum of CHF 35,280, but not more than 20 % of your annual income after deduction of social benefits (AHV, IV, EO and ALV contributions).

With a pension plan: CHF 7’056

Without a pension plan: CHF 35’280

Historical development of the maximum amount

The maximum contributions are usually redefined every two years by the Federal Council. In the past they were:

With pension planWithout pension plan
2023CHF 7’056CHF 35’280
2022CHF 6’883CHF 34’416
2021CHF 6’883CHF 34’416
2020CHF 6’826CHF 34’128
2019CHF 6’826CHF 34’128
2018CHF 6’768CHF 33’840
2017CHF 6’768CHF 33’840
2016CHF 6’768CHF 33’840
2015CHF 6’768CHF 33’840
2014CHF 6’739CHF 33’696
2013 CHF 6’739 CHF 33’696
2012CHF 6’682CHF 33’408
2011CHF 6’682CHF 33’408
2010CHF 6’566CHF 32’832
2009CHF 6’566CHF 32’832
2008CHF 6’365CHF 31’824
2007CHF 6’365CHF 31’824
2006CHF 6’192CHF 30’960
2005CHF 6’192CHF 30’960
2004CHF 6’077CHF 30’384
2003CHF 6’077CHF 30’384
2002CHF 5’933CHF 29’664
2001CHF 5’933CHF 29’664
2000CHF 5’789CHF 28’944
1999CHF 5’789CHF 28’944
1998CHF 5’731CHF 28’656
1997CHF 5’731CHF 28’656
Source: Systematic Collection of Federal Law

How is the maximum amount calculated?

Strictly speaking, the Federal Council only sets the upper limit amount. However, BVV 3 stipulates that 8% of this upper limit amount can be deducted from your taxable income each year if you belong to a pension fund. Without a pension fund, you can pay in a maximum of 40 % of the upper limit amount annually, which leads to the following maximum amounts:

  • 8% of 88’200 = 7’056 Francs
  • 40% of 88’200 = 35’280 Francs

The results are rounded to zero decimal places. Then you can see that they correspond to the maximum amounts mentioned at the beginning.