How much can I pay into Pillar 3a in 2026?

CHF 7,258 if you belong to an occupational pension fund (Pillar 2 / BVG). If you are self-employed or have no pension fund, you can contribute up to 20% of your net AHV-liable earned income, capped at CHF 36,288.

Can I make retroactive Pillar 3a buy-ins (Nachzahlung) in 2026?

Under the revised BVV 3 ordinance in force since 1 January 2025, 2026 is the first year in which you can make a retroactive buy-in to close a contribution gap from 2025, provided you had AHV-liable income in both years and have already paid your full regular 2026 limit (CHF 7,258).

How many Pillar 3a accounts should I open?

Tax advisors commonly recommend holding 3 to 5 separate Pillar 3a portfolios so you can stagger withdrawals across different tax years up to 5 years before statutory retirement age, reducing progressive withdrawal tax.

Pillar 3a limit & tax saving (2026)

Calculate your 2026 Pillar 3a maximum deduction (CHF 7,258 or CHF 36,288), remaining contribution room and estimated tax savings.

Planned contribution (CHF)

Your marginal tax rate (%)

Optional. Ask your canton's tax calculator - we don't guess it.

Max deduction 2026

CHF 7'258.00

Deductible

CHF 7'258.00

Room left

CHF 0.00

Est. tax saving

CHF 1'814.50

Est. tax saving25.0%Net out-of-pocket75.0%

Direct answer

For tax year 2026, the maximum Pillar 3a contribution in Switzerland is CHF 7,258 for employees affiliated with a 2nd-pillar pension fund (BVG/LPP), and 20% of net earned income up to CHF 36,288 for self-employed individuals or workers without a pension fund.

Key statutory figures & facts

•2026 limit with a 2nd-pillar pension fund (BVG): CHF 7,258
•2026 limit without a pension fund: 20% of net earned income, max. CHF 36,288
•Retroactive buy-ins (Einkauf Säule 3a) permitted from 2026 for gaps accrued from 2025 onward
•100% deductible from federal, cantonal and municipal taxable income

How it's calculated

With a pension fund (2nd pillar): maximum CHF 7,258.
Without a pension fund: 20% of net earned income, at most CHF 36,288.
Estimated saving = deductible amount × the marginal tax rate you enter.

Assumptions

The marginal tax rate is your input; it depends on canton, municipality and taxable income.
Limits for tax year 2026, unchanged from 2025.

Frequently asked questions

How much can I pay into Pillar 3a in 2026?: CHF 7,258 if you belong to an occupational pension fund (Pillar 2 / BVG). If you are self-employed or have no pension fund, you can contribute up to 20% of your net AHV-liable earned income, capped at CHF 36,288.
Can I make retroactive Pillar 3a buy-ins (Nachzahlung) in 2026?: Under the revised BVV 3 ordinance in force since 1 January 2025, 2026 is the first year in which you can make a retroactive buy-in to close a contribution gap from 2025, provided you had AHV-liable income in both years and have already paid your full regular 2026 limit (CHF 7,258).
How many Pillar 3a accounts should I open?: Tax advisors commonly recommend holding 3 to 5 separate Pillar 3a portfolios so you can stagger withdrawals across different tax years up to 5 years before statutory retirement age, reducing progressive withdrawal tax.