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.