3 MIN · A 3-minute read · Updated 30 October 2026
THE 10-SECOND VERSION
From 1 January 2027 employees with a pension fund can pay up to CHF 7,373 into Pillar 3a, up from CHF 7,258, but for 2026 the old limit still applies.
WHAT'S HAPPENING
The Federal Tax Administration announced on 5 October 2026 that the maximum Pillar 3a deduction rises for tax year 2027:
With a pension fund (2nd pillar): CHF 7,373, up from CHF 7,258 today.
Without a pension fund: CHF 36,864, up from CHF 36,288, and still capped at 20% of net earned income.
The new amounts take effect on 1 January 2027. The ESTV stresses that these maximum deductions are also the payment limits, and amounts may not be rounded up. That is CHF 115 more a year for most employees and CHF 576 more for those without a 2nd pillar.
For 2026 nothing changes: the limits stayed at CHF 7,258 and CHF 36,288, the same as 2025. A payment counts for the year in which it is made, so a contribution for 2026 has to reach your 3a provider in 2026, and the higher 2027 limit cannot be used for this year.
Why it matters: every franc paid in is deducted from taxable income for federal, cantonal and communal tax. The saving depends on your income, canton and marital status. The money is locked until close to retirement, with exceptions set by law.
There is also a newer rule worth knowing. Since 2025 you can fill gaps later: if you did not pay the maximum in a year from 2025 onwards, you can make it up with a buy-in in a later year, up to ten years back. The ESTV explains the conditions: you must have AHV-liable earned income in both years, you must first pay the full regular contribution in the buy-in year, and the buy-in per year is capped at the "small" maximum (CHF 7,258 in 2026). Gaps from 2024 or earlier cannot be filled.
THE NUMBER
CHF 7,373
Max. 3a contribution from 1 January 2027 with a pension fund (ESTV). It replaces CHF 7,258, which applied in 2025 and 2026. The 3a cap is set at 8% of the upper limit under the occupational pension law, so it moves when that limit is adjusted, per the ESTV. Without a pension fund the new cap is CHF 36,864.
WHAT IT MEANS FOR YOUR FRANCS
This year: check how much you have paid in for 2026. The cap is CHF 7,258 with a pension fund. Check your provider's year-end cut-off date.
From January: if you pay in by standing order, the new maximum of CHF 7,373 means updating the amount. Overpayments are not deductible.
Missed a year? A gap from 2025 or later can be closed with a buy-in, but only after paying the full regular contribution that year.
3 TERMS IN 30 SECONDS
Tied pension (3a): Private pension saving with tax advantages but restricted access until close to retirement.
Pillar 3b: Free private saving without the 3a tax deduction at federal level and without access restrictions.
Lump-sum tax: Withdrawals from 3a are taxed separately from other income, at a reduced rate that varies by canton.
WHAT TO WATCH NEXT
Your 3a provider's deadline for 2026 payments.
The new limits of CHF 7,373 and CHF 36,864 from 1 January 2027.
Your canton's tax tables for what the deduction is worth to you.
Interest on 3a accounts if the SNB moves its rate in December.
THE 3-MINUTE TAKEAWAY
Two numbers to remember: CHF 7,258 is still the cap for 2026, and CHF 7,373 is the cap from 1 January 2027. Without a pension fund, it is CHF 36,288 now and CHF 36,864 next year. Pay this year's contribution before your provider's cut-off, adjust standing orders in January, and remember that gaps from 2025 onwards can now be filled later.
GO DEEPER
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General information only, not investment, tax or legal advice, and not a recommendation to buy or sell any financial instrument. Figures come from the sources linked above and are preliminary. Independent; not affiliated with any exchange or authority.
Allgemeine Information, keine Anlageberatung. · Information générale, pas un conseil en placement. · Informazione generale, non consulenza in investimenti.