Tax savings on payments into the pillar 3a

Pay­ments into pil­lar 3a can be deduc­ted from tax­able inco­me in the tax return. The amount of tax you can save with the deduc­tion depends on how much you earn and whe­re you live.

Up to 48 % tax savings on the maxi­mum amount of CHF 6’826.

The fol­lo­wing table shows the tax savings in the can­to­nal capi­tals in rela­ti­on to the maxi­mum per­mit­ted pay­ment for the employ­ed of CHF 6’826 (2020). The tax savings ran­ges bet­ween 10 and 48 per­cent.

 Tax­able inco­me in CHF50’00075’000100’000150’000200’000250’000
AGAar­au20%23%28%34%37%37%
AIAppen­zell16%17%22%26%28%27%
ARHeri­s­au21%24%29%34%37%37%
BEBern24%26%33%39%43%44%
BLLies­tal25%29%35%41%43%44%
BSBasel26%27%30%35%37%44%
FRFri­bourg24%28%33%42%44%39%
GEGenè­ve26%32%36%42%45%46%
GLGla­rus19%22%26%32%36%36%
GRChur22%25%29%35%37%37%
JUDelé­mont23%28%35%40%42%43%
LULuzern21%21%25%31%35%35%
NENeu­châ­tel27%30%36%43%46%41%
NWStans18%19%23%29%28%28%
OWSar­nen17%17%20%25%27%27%
SGSt. Gal­len25%29%33%38%40%40%
SHSchaff­hau­sen20%24%30%36%39%34%
SOSolo­thurn24%26%31%37%39%39%
SZSchwyz15%18%22%27%29%33%
TGFrau­en­feld22%22%28%32%36%36%
TIBel­lin­zo­na22%26%30%37%39%41%
URAlt­dorf17%18%22%26%29%28%
VDLau­sanne33%26%35%42%47%48%
VSSion20%26%36%45%39%40%
ZGZug10%14%23%26%25%25%
ZHZürich16%21%28%36%40%41%

Assump­ti­on: Sin­gle, refor­med, without child­ren (source: comparis.ch)

Here in Swiss Francs amounts.

 Tax­able inco­me in CHF50’00075’000100’000150’000200’000250’000
AGAar­au1’3811’5771’9242’3052’5332’533
AIAppen­zell1’1221’1911’5181’8021’9141’855
ARHeri­s­au1’4351’6201’9812’3402’4922’492
BEBern1’6161’8072’2382’6732’9122’990
BLLies­tal1’6991’9752’3782’7752’9632’989
BSBasel1’7681’8232’0762’3802’5322’997
FRFri­bourg1’6651’9362’2352’8723’0312’671
GEGenè­ve1’7582’1712’4902’8593’0773’142
GLGla­rus1’2821’4931’7652’1552’4382’439
GRChur1’5141’7181’9952’3702’5222’537
JUDelé­mont1’5641’9282’3662’7132’8642’946
LULuzern1’4231’4601’7322’0992’3912’391
NENeu­châ­tel1’8422’0232’4532’9163’1572’783
NWStans1’2221’2971’6041’9541’9301’930
OWSar­nen1’1661’1391’3931’6971’8491’849
SGSt. Gal­len1’6981’9852’2472’5822’7332’733
SHSchaff­hau­sen1’3541’6692’0572’4302’6582’353
SOSolo­thurn1’6201’7552’0822’5412’6932’693
SZSchwyz1’0321’2551’5121’8161’9682’226
TGFrau­en­feld1’4851’5211’8892’1922’4402’440
TIBel­lin­zo­na1’4811’7752’0792’5032’6552’783
URAlt­dorf1’1811’2211’4901’7941’9461’945
VDLau­sanne2’2241’8012’3972’8633’1763’281
VSSion1’3761’7982’4243’0912’6672’726
ZGZug6599451’6021’7561’7081’708
ZHZürich1’1221’4481’8782’4562’7482’805

Assump­ti­on: Sin­gle, refor­med, without child­ren (source: comparis.ch)

Can­to­nal and muni­ci­pal taxes as well as federal taxes were taken into account in the com­pa­ri­son.

writ­ten on 28.04.2020

Cur­r­ent­ly, fin­pen­si­on offers solu­ti­ons for vested bene­fit savings with secu­ri­ties and indi­vi­du­al manage­ment pen­si­on plans 1e. A 3a secu­ri­ties app is under deve­lo­p­ment.