Pillar 3a 2027 at a glance
- With a 2nd pillar: the limit rises from CHF 7,258 to CHF 7,373 from 1 January 2027.
- Without a 2nd pillar: it rises from CHF 36,288 to CHF 36,864, up to 20% of net income.
- Two limits in one: these amounts are both the maximum tax deduction and the maximum contribution.
- 2026 tax year: the limit remains CHF 7,258. Payments must be credited by 31 December 2026.
- Source: Swiss Federal Tax Administration (FTA), announcement of 5 October 2026.
New pillar 3a limits for 2027
On 5 October 2026, the Swiss Federal Tax Administration announced an increase in the maximum deductions allowed for tied private pension provision (pillar 3a). The new amounts take effect on 1 January 2027.
| Situation | 2026 | 2027 | Increase |
|---|---|---|---|
| With a 2nd pillar (employees in a pension fund) | CHF 7,258 | CHF 7,373 | +CHF 115 |
| Without a 2nd pillar (self-employed, employees not in a pension fund) | CHF 36,288 | CHF 36,864 | +CHF 576 |
Without a 2nd pillar, contributions are limited to 20% of net income from gainful employment, up to CHF 36,864.
Pillar 3a limits since 2022
The pillar 3a limit is linked to the thresholds of the occupational pension system (art. 7 BVV 3). It is therefore reviewed at the same time, usually every two years.
| Year | With 2nd pillar | Without 2nd pillar |
|---|---|---|
| 2022 | CHF 6,883 | CHF 34,416 |
| 2023 | CHF 7,056 | CHF 35,280 |
| 2024 | CHF 7,056 | CHF 35,280 |
| 2025 | CHF 7,258 | CHF 36,288 |
| 2026 | CHF 7,258 | CHF 36,288 |
| 2027 | CHF 7,373 | CHF 36,864 |
What this means for you
A slightly higher tax deduction
Every franc paid in up to the limit is deductible from your taxable income. As an illustration, with a marginal tax rate of 30%, a CHF 7,373 contribution reduces your taxes by about CHF 2,200. The actual saving depends on your income, municipality and family situation.
Don't round up your contributions
The limit is also a contribution cap. Paying CHF 7,400 instead of CHF 7,373 is not allowed, and the excess is not deductible.
Monthly contributions: a standing order of CHF 614 per month adds up to CHF 7,368 over the year, just under the new limit. Remember to update your transfers from January 2027.
Pillar 3a buy-ins
Since 2025, it has been possible, under certain conditions, to make up for missed pillar 3a contribution years. Our guide to pillar 3a buy-ins explains the rules.
Cross-border workers and self-employed people
- Cross-border workers: deducting pillar 3a contributions in Switzerland generally depends on quasi-resident status, granted if at least 90% of the household's worldwide income comes from Switzerland. See our guide to the 3rd pillar for cross-border workers.
- Self-employed: without a 2nd pillar, you can contribute up to 20% of your net income, up to CHF 36,864 in 2027. See our guide to pillar 3a for the self-employed.
Frequently asked questions
What is the maximum pillar 3a contribution in 2027?
CHF 7,373 for people affiliated with a 2nd pillar pension fund, and CHF 36,864 (up to 20% of net income) for people without a 2nd pillar.
When do the new limits take effect?
On 1 January 2027. For the 2026 tax year, the limit remains CHF 7,258 with a 2nd pillar and CHF 36,288 without one.
Can I already pay CHF 7,373 into my pillar 3a?
No. Contributions made in 2026 count towards the 2026 tax year and remain capped at CHF 7,258.
Do I need to change my pillar 3a contract in 2027?
For a pillar 3a bank account or investment account, simply adjust your contributions. For a pillar 3a insurance policy with fixed premiums, the premium generally stays as agreed in the contract; any top-up can be paid into a separate pillar 3a account.
Review your pillar 3a
The higher limit is a good opportunity to check that your pillar 3a still matches your goals: returns, cover and staggered withdrawals. Free first meeting at our offices in Vernier (Geneva) or by video call.
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Source: Swiss Federal Tax Administration, Interest rates and maximum pillar 3a deductions, announcement of 5 October 2026.