Maximum amount for pillar 3a: All information

The maximum pillar 3a amount in 2026 is CHF 7,258. In this article, you will learn the deadline for payments and the deductible amount for your taxes for the year 2025.

Pillar 3a maximum amount in 2026

In 2026, you can pay a maximum of CHF 7,258 into pillar 3a if you are a member of a pension fund.

Don’t have a pension fund? If so, you can contribute up to 20% of your net annual income to the third pillar, with a maximum contribution limit of CHF 36,288.

As a linguistic aid, we also refer to the small and large pillar 3a.

Should I choose to pay monthly or annually?

Individuals who can afford to should contribute to pillar 3a annually in January. This approach allows for increased returns or interest over time.

If you pay the maximum amount in monthly instalments, you can set up a standing order for CHF 604.80. This will result in CHF 7,257.60 for twelve months.

Important: If you want to pay into pillar 3a, you must generally have an income subject to AHV contributions. In the article «Who can pay into pillar 3a» we go into more detail about the minimum income and special cases.

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What is the maximum pillar 3a amount for multiple accounts?

Even if you have several pillar 3a accounts, the maximum amount does not change. You can contribute the maximum amount each year, whether you deposit it all into one account or distribute it across several accounts.

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Pillar 3a: Until when do I have to pay in?

The payment must arrive in your 3a account by 31 December. The value date is the key factor. If this date is in the new year, 3a providers cannot backdate the payment.

It is possible for the value date to be in the previous year while the credit (posting date) is processed in the new year. In this case, you can hope that the payment will still be counted for the previous year. It’s best to check directly with your 3a provider to see what’s possible.

Ensure sufficient time for the final payment. Making payments before Christmas is the safest option with any provider.

From 2026, you can make retroactive payments into pillar 3a. You will only be able to cover gaps from 2025 onward. Existing gaps from before 2025 cannot be covered.

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Maximum amount for pillar 3a in 2025: Maximum tax deduction

Individuals with a pension fund can deduct a maximum of CHF 7,258 from their taxable income for pillar 3a contributions in 2025. However, those without a pension fund can deduct up to CHF 36,288 from their taxable income.

Have you already paid too much into pillar 3a? We show you what you can do in the linked article.

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Development of the maximum pillar 3a amount at a glance

The maximum 3a amount is generally redefined every two years by the Federal Council. In the table below you can see the development of the 3a maximum amount since 1997.

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How is the maximum amount calculated?

To calculate the maximum amount for pillar 3a, we need to make a link to the pension fund. Salaries are compulsorily insured under the occupational pension scheme. The Federal Council determines the maximum insured salary in the mandatory scheme with the upper limit.

BVV 3 (not available in English) stipulates that 8 % of this upper limit can be deducted from taxable income each year. Without a pension fund, you can pay in a maximum of 40 % of the upper limit each year, which results in the following maximum amounts:

• 8 % of 90,720 = 7,258 francs
• 40 % of 90,720 = 36,288 francs

The results are rounded to whole francs. You can then see that they correspond to the maximum amounts mentioned at the beginning.

Read more:

• Tax savings pillar 3a
• When should I start paying into pillar 3a?