Maximum amount of pillar 3a 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 plan	Without pension plan
2023	CHF 7’056	CHF 35’280
2022	CHF 6’883	CHF 34’416
2021	CHF 6’883	CHF 34’416
2020	CHF 6’826	CHF 34’128
2019	CHF 6’826	CHF 34’128
2018	CHF 6’768	CHF 33’840
2017	CHF 6’768	CHF 33’840
2016	CHF 6’768	CHF 33’840
2015	CHF 6’768	CHF 33’840
2014	CHF 6’739	CHF 33’696
2013	CHF 6’739	CHF 33’696
2012	CHF 6’682	CHF 33’408
2011	CHF 6’682	CHF 33’408
2010	CHF 6’566	CHF 32’832
2009	CHF 6’566	CHF 32’832
2008	CHF 6’365	CHF 31’824
2007	CHF 6’365	CHF 31’824
2006	CHF 6’192	CHF 30’960
2005	CHF 6’192	CHF 30’960
2004	CHF 6’077	CHF 30’384
2003	CHF 6’077	CHF 30’384
2002	CHF 5’933	CHF 29’664
2001	CHF 5’933	CHF 29’664
2000	CHF 5’789	CHF 28’944
1999	CHF 5’789	CHF 28’944
1998	CHF 5’731	CHF 28’656
1997	CHF 5’731	CHF 28’656

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.