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Every figure on this page comes from Swiss federal sources (BSV, EFD) and is dated. Those sources are published in German and French; this page is Investing Hero’s English rendering of them, and any translation error is ours. Some links on this page are affiliate links that help fund the site. They do not influence the figures. Information, not advice. Read the disclaimer.
There are two numbers for 2026, not one: CHF 7,258 if you are covered by a pension fund, and CHF 36,288 if you are not. Which one applies to you comes down to a single question. And the second number is a ceiling, not a permission slip: most people who see it are allowed to pay in considerably less.
2026 amounts: Federal Social Insurance Office (BSV) and the Federal Department of Finance notice of 17 November 2025. Checked 28 August 2026.
The 2026 maximum, in one table
Pillar 3a has a “small” and a “large” contribution. The difference is not about how much you earn. It is about whether you are in an occupational pension scheme.
| Your situation (2026) | 2026 maximum | What it depends on |
|---|---|---|
| Employed and covered by a pension fund (Pensionskasse) | CHF 7,258 | A flat amount. Your salary makes no difference |
| Self-employed with no pension fund | 20% of earned income, capped at CHF 36,288 | Whichever of the two is lower |
| Employed but earning under CHF 22,680 a year | 20% of earned income, capped at CHF 36,288 | Below the BVG entry threshold there is no compulsory pension fund |
| No income subject to AHV contributions | CHF 0 | No earned income, no contribution, however much capital you hold |
The one question that decides it: does an employer pay into a pension fund for you? If yes, your figure is CHF 7,258, whether you earn 60,000 or 300,000. If no, you calculate 20%.
Without a pension fund, CHF 36,288 is almost never your number
CHF 36,288 is the ceiling, not your allowance. What counts is 20% of your earned income, and the ceiling only starts to bite at an income of CHF 181,440. Below that, the 20% governs.
Earned income means gross salary after AHV, IV, EO and ALV deductions for employees. For the self-employed it is the profit and loss balance after AHV, IV and EO contributions and after tax adjustments.
| Earned income, no pension fund | 20% of it | What you may pay in for 2026 |
|---|---|---|
| CHF 60,000 | CHF 12,000 | CHF 12,000 |
| CHF 120,000 | CHF 24,000 | CHF 24,000 |
| CHF 181,440 | CHF 36,288 | CHF 36,288 |
| CHF 250,000 | CHF 50,000 | CHF 36,288, the ceiling applies |
Overpaying is not a small mistake. Anything above the limit is not deductible and has to be repaid by the pension foundation, which means paperwork and, at worst, a corrected tax assessment. If your income moves around, work out the 20% in December with real figures rather than in January with an estimate.
Where the numbers come from
The 7,258 is not arbitrary. It is tied to the state pension, in three steps:
The derivation. The maximum AHV old-age pension in 2026 is CHF 30,240 a year. The upper BVG limit is three times that, CHF 90,720. If you are in a pension fund you may pay 8% of that figure into pillar 3a, which is CHF 7,257.60, rounded up for tax purposes to CHF 7,258. If you are not, you may pay 40%, which is CHF 36,288.
Because AHV pensions are normally adjusted for inflation every two years, the pillar 3a maximum moves on the same rhythm. 2025 and 2026 carry the same figure because the last adjustment landed on 2025.
The deadline is 31 December, by value date
For the contribution to be deductible in the 2026 tax year, the money must be booked to your 3a account by 31 December 2026. What counts is the value date, not the day you instructed the transfer. A payment sent on 30 December that arrives on 2 January belongs to the following year.
- Pay early in the year, not late. The tax deduction is identical, but the money works eleven months longer. Over an investing lifetime that is a four-figure difference.
- Or set up a standing order. CHF 604.80 a month comes to CHF 7,257.60 over the year, the full amount bar 40 centimes.
- Watch the bank cut-off in December. Many pension foundations set an internal deadline around 20 December so the booking definitely falls in the old year.
- Keep the certificate. The foundation sends one in January. Without it there is no deduction on the tax return.
Married? Then it counts twice
The maximum attaches to the person, not the household. If both partners have income subject to AHV contributions, each pays their own maximum into their own 3a account. For two employees with pension funds that is CHF 14,516 between them in 2026.
What does not work: paying your partner’s allowance into your account, or holding a joint 3a account. Neither exists. Someone with no earned income cannot contribute, not even through an earning spouse.
New from 2026: paying in for missed years
Until 2024 a missed pillar 3a contribution was gone for good. From 2026 you can close contribution gaps retroactively, for years from 2025 onwards.
The conditions are tight. The ordinary contribution for the current year has to be paid in full before any catch-up is possible. You must have had AHV-liable earned income in the year of the gap. The catch-up per gap year is capped at the “small” contribution for that year, so CHF 7,258 for 2025 and 2026, and that cap applies to the self-employed without a pension fund too. A gap can be closed once and only in full: pay part of it and the rest is forfeited.
In practice: a gap from 2025 can be filled any time up to 2035. There is no reason to hurry, but there is a reason not to forget it.
The pillar 3a maximum since 2019
| Year | With a pension fund (as at 28.08.2026) | Without a pension fund (as at 28.08.2026) |
|---|---|---|
| 2026 | CHF 7,258 | CHF 36,288 |
| 2025 | CHF 7,258 | CHF 36,288 |
| 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 |
The pattern is easy to see: the figure holds for two years, then steps up.
What the maximum saves you in tax
The contribution comes straight off your taxable income. What that is worth depends on your marginal rate, the rate on the last franc you earn. In Switzerland that sits roughly between 20% and 40% depending on canton, commune and income.
On CHF 7,258 that means somewhere around CHF 1,450 to CHF 2,900 less tax a year. Work out the figure for your own commune in the Swiss tax calculator by entering your income once with the deduction and once without.
If you are taxed at source (Quellensteuer): the deduction does not happen automatically. Depending on your canton and income you either file a Nachträgliche ordentliche Veranlagung, or you claim the contribution through a Tarifkorrektur. Both have their own deadline, usually 31 March of the following year. Paying in and doing nothing else means you get the investment but not the tax saving.
What applies in 2027?
Nothing yet, and the timetable has two stages. In October 2026 the Federal Council decides on the AHV pension adjustment. Because the pillar 3a maximum is derived arithmetically from the maximum AHV pension, that decision effectively sets the number. It is then confirmed officially by the Federal Department of Finance, usually in mid-November: the notice for tax year 2026 was dated 17 November 2025. Since 2025 and 2026 carry the same figure, an adjustment is due on the usual two-year rhythm. It is not guaranteed, because the figure only moves if inflation justifies it.
This page is updated on the day it is announced. Until then, plan on CHF 7,258 or 20%, and check again in January.
Paying in is only half the decision
The maximum tells you how much you may pay in. It says nothing about what happens to the money afterwards, and that is where the bigger difference is made. A 3a cash account currently pays well under one percent. A securities solution invests the same money.
Over twenty or thirty years a six-figure sum separates the two. What that looks like in your case is in the pillar 3a calculator. Which provider charges what is in the pillar 3a comparison, where every fee comes from the provider’s own price list and is dated.
Pillar 3a maximum contribution: common questions
What is the pillar 3a maximum for 2026?
CHF 7,258 for employed people covered by a pension fund, and 20% of earned income capped at CHF 36,288 for those without one. Both figures are unchanged from 2025.
Why are there two different maximums?
Because pillar 3a is meant to fill the gap that occupational pension provision leaves open. Someone with no pension fund has a bigger gap, so they are allowed to contribute more.
I have no pension fund and a modest income. Can I pay in CHF 36,288?
No. What governs is 20% of your earned income. CHF 36,288 is only the ceiling, and it is not reached until an income of CHF 181,440.
When does the 2026 contribution have to be paid?
The money must be booked to the 3a account by 31 December 2026. The value date is what counts. Many pension foundations set an internal cut-off around 20 December.
Can a married couple pay the maximum twice?
Yes, provided both have income subject to AHV contributions. Each pays into their own account. For two employees with pension funds that is CHF 14,516 in 2026. There is no such thing as a joint 3a account.
Can I pay in for a year I missed?
Since 2026, yes, for gaps from 2025 onwards and up to ten years back. Among other conditions, the ordinary contribution for the current year must already be paid in full. The catch-up per gap year is capped at CHF 7,258, and a gap can only be closed once.
I am taxed at source. Do I still get the deduction?
Yes, but not automatically. Depending on your canton and income you either file a full tax return (nachträgliche ordentliche Veranlagung) or claim it through a tariff correction, normally by 31 March of the following year.
What happens if I pay in too much?
The excess is not deductible and has to be repaid by the pension foundation. If the tax return has already been filed, the assessment may need correcting.
What will the 2027 maximum be?
Not yet set. The Federal Council decides on AHV pensions in October 2026, which determines the pillar 3a figure, and the Federal Department of Finance confirms it usually in mid-November. An adjustment is due on the two-year rhythm but is not guaranteed.
Sources and freshness. 2026 amounts and derivation: Federal Social Insurance Office (BSV) pillar 3a factsheet, and the Federal Department of Finance notice “Höchstabzüge Säule 3a im Steuerjahr 2026” of 17 November 2025. Retroactive contributions: BSV, “Ihr Beitrag an die 3. Säule”, and Art. 7a BVV 3. BVG entry threshold CHF 22,680 and upper BVG limit CHF 90,720: BSV, occupational pension threshold values 2026. Historical amounts 2019 to 2024: Swiss federal Systematic Compilation of Law. All figures checked 28 August 2026. The source documents are published in German and French; this page is Investing Hero’s English rendering. The 2027 amounts follow in autumn 2026, and this page will be updated then.