Maximum amount of pillar 3a for 2024
The maximum contribution for paying into pillar 3a remains unchanged for 2024, as can be seen on the following federal government page: Interest rates / maximum deductions pillar 3a for direct federal tax DBST.
3a maximum amount 2024
With a pension fund, you may pay a maximum of CHF 7,056 into pillar 3a in 2024, 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).
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 | |
2024 | CHF 7’056 | CHF 35’280 |
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.