3rd pillar maximum amount in 2026

“Those who plan their pillar 3a correctly not only secure a higher pension, but also save taxes year after year.”

Retirement expert

published on

6. February 2026

The most important facts in brief

Private pension provision is becoming increasingly important in view of rising life expectancy and challenges in state and occupational pension schemes. In order to strengthen your individual pension situation and at the same time benefit from tax advantages, it is essential to be familiar with the legal framework for pillar 3a.

The maximum amounts for the 2026 tax year

The Federal Council has set the maximum permissible deductions for tied pension provision for 2026. These amounts remain unchanged from the previous year. The permissible contribution amount depends on membership of a pension fund:

Employed persons with a pension fund: Persons who are members of an occupational pension scheme (2nd pillar) may contribute a maximum of CHF 7,258 in 2026.
Employed persons without a pension fund: Those who do not belong to a pension fund – such as self-employed persons or persons with an annual income below the BVG entry threshold of CHF 22,680 – may pay in up to 20 per cent of their annual earned income. The maximum amount is limited to CHF 36,288.

Retrospective payments: Changes from 2026

One significant change concerns the possibility of closing contribution gaps. From 1 January 2026, employed persons will be able to make up for missed contributions from previous years for the first time.

Requirements for purchasing

Purchases into pillar 3a are subject to strict conditions:

Time frame

Only gaps that arose from the 2025 contribution year onwards can be closed. It is not possible to make additional payments for 2024 or earlier.

Ten-year period

The additional payment must be made within ten years of the gap arising.

Priority for the current year

A purchase is only permitted if the maximum amount for the current calendar year has already been paid in full.

Earned income

Sowohl im Jahr der Lücke als auch im Jahr der Nachzahlung muss ein AHV-pflichtiges Einkommen erzielt worden sein.

Uniqueness per gap

A contribution shortfall for a specific year may only be offset by a single payment; it is not permitted to split the payment into several instalments over different years.

Tax advantages and optimisation

Contributions to pillar 3a can be deducted directly from taxable income. Depending on your place of residence and income level, this results in savings of around CHF 200 to CHF 400 per CHF 1,000 contributed.

Strategic planning of payments

There are various approaches to maximising the benefits of private pension provision:

Early payment

Those who make contributions at the beginning of the year benefit from the compound interest effect for longer. This is particularly noticeable with securities solutions.

Securities instead of interest-bearing accounts

While interest-bearing accounts offer a high level of security, securities solutions (e.g. with ETFs) often offer higher potential returns in the long term.

Multiple accounts

By maintaining several 3a accounts, the withdrawal of pension capital in old age can be staggered. This can break the progression of the payout tax and lead to a lower tax burden.

Risk hedging

Pillar 3a can be combined with disability or survivor’s pension insurance with insurance providers.

Special features of retirement

Contributions can generally be made until the normal retirement age is reached. Those who continue to work beyond this age can continue to pay into pillar 3a until the age of 70 at the latest. In the year of normal retirement, it may be possible to make double contributions if employment continues beyond the retirement date.

How to get the most out of your pillar 3a

Knowing the maximum amounts for pillar 3a is an important first step. However, the decisive factor is how you make the most of these opportunities in your personal situation.

Whether it is worthwhile for you to make full use of the maximum 3a amount, whether additional payments from 2026 onwards make sense, or which type of investment (account or securities solution) suits your goals depends on several individual factors: income, family situation, employment history and existing pension solutions.

Would you like to know how you can use your pillar 3a contributions in a targeted manner to optimise your retirement provision and tax burden in the long term?

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Frequently asked questions

What are the maximum amounts for pillar 3a in 2026?

The statutory maximum amounts remain unchanged from the previous year. Employees who belong to a pension fund (pillar 2) can pay in a maximum of CHF 7,258. People without a pension fund (e.g., self-employed persons) may claim up to 20 percent of their annual income for tax purposes, up to a maximum of CHF 36,288.

Can I make up for contribution gaps from previous years starting in 2026?

Yes, a new regulation will come into effect on January 1, 2026, allowing you to buy into pillar 3a. Gaps that arose from the 2025 contribution year onwards can be closed; it is not possible to make additional payments for 2024 or earlier. The prerequisite is that the maximum amount for the current year has already been fully utilized and that income subject to AHV contributions is earned both in the gap year and in the year of purchase.

Is it worth paying in the maximum amount at the beginning of the year?

An early payment in January is advantageous because the capital benefits from compound interest throughout the year. Particularly in the case of securities solutions (e.g., pension funds), this can lead to a significantly higher return in the long term than if you pay in at the end of the year.

Why does it make sense to have several 3a accounts at the same time?

Since 3a accounts can only be closed in their entirety upon retirement, maintaining multiple accounts allows you to withdraw your capital in stages over several years. This staggering effect breaks the tax progression on withdrawal tax, which can lead to tax savings of several thousand francs depending on your balance and canton of residence.