Maximum amount for pillar 3a: All information

In this article, we show how high the maximum pillar 3a amount is in 2025. We also explain by when you have to pay in and how the maximum amount is calculated.

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Pillar 3a maximum amount in 2025

In 2025, 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? Then you can pay a maximum of 20 per cent of your net annual income or a maximum of CHF 36,288 into the third pillar. Incidentally, as a linguistic aid, we also speak of the small and large pillar 3a.

If you pay the maximum amount in monthly instalments, you can set up a standing order for CHF 604.83. This will result in CHF 7,257.96 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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Maximum amount for pillar 3a in 2024: Maximum tax deduction

In 2024, the maximum amount for pillar 3a was CHF 7,056 for people with a pension fund. You cannot deduct more than this maximum amount from your taxes.

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

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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 may pay in the maximum amount per year – regardless of whether you pay the maximum amount into a single account or spread it over several accounts.

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

The payment must reach your 3a account by 31 December at the latest. The value date of the payment is decisive. If this date is in the new year, the case is clear. Then the payment was made too late. It is possible that the value date is in the old year, but the credit entry (posting date) was only made in the new year. In this case, you can hope that it is still possible to take the old year into account.

It is best to enquire directly with your 3a provider about what is possible in such a case. If you want to be on the safe side, you should plan a little reserve for the payment or make a payment before Christmas. That way, you can still react if a mistake is made and the payment does not reach its destination for whatever reason.

But why does the payment have to arrive in the account by the end of the year? The reason: 3a providers are not allowed to credit deposits that were instructed too late back to the old year. In addition, subsequent purchases into pillar 3a are not (yet) possible.

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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?