Maximum Pillar 3a amount for 2026

Paying the maximum amount into Pillar 3a every year not only builds up valuable retirement capital, but also saves on taxes.

Low interest rates, steadily rising life expectancy: These are the biggest challenges facing Pillars 1 and 2. This makes it all the more important to start your private pension early on. Pillar 3a is the ideal place to start. In addition, employees can significantly reduce their tax bill by making voluntary payments into Pillar 3a. Paying the maximum amount into Pillar 3a by the end of the year often results in tax savings of several hundred francs.

What is the maximum amount for Pillar 3a?

The maximum amounts for Pillar 3a vary from year to year. Here you will find the current relevant amounts.

What is the maximum Pillar 3a contribution for 2026?

The limits for tax deductions for Pillar 3a contributions up to December 31, 2026 are

• for gainfully employed persons with pension fund: CHF 7,258
• for gainfully employed persons without pension fund: CHF 36,288

As a rule, the self-employed do not have a Pillar 2. In return, they benefit from the “Big Pillar 3a” and can pay in up to 20 percent of their net annual income.

Who determines the maximum Pillar 3a amount?

The maximum Pillar 3a amount is set by the Federal Social Insurance Office (FSIO) and is generally adjusted for inflation every two years.

What are the advantages of paying into Pillar 3a?

It’s worth paying into Pillar 3a for two reasons: On the one hand, you save on taxes, and on the other, you save up for retirement. If you start paying the maximum statutory amount into Pillar 3a every year from the age of 35, you can save around CHF 40,000 in taxes by the time you retire. For the self-employed, it is CHF 300,000 or more. Every franc you pay in is paid out when you retire and taxed at a special, lower rate.

Monthly or annual payment: What’s more worthwhile?

If you can afford it, you should pay the maximum amount into Pillar 3a as early as possible in the year – ideally in January. The money can then generate a return throughout the year. With a long investment horizon and the right type of investment, paying in early can generate significant additional returns.

If you cannot or do not want to pay the amount all at once, a standing order of CHF 604.80 per month is a good alternative. This amounts to CHF 7,257.60 over the course of the year – rounded up for tax purposes, the maximum amount is CHF 7,258. This way, your budget can be planned, and with a securities solution, you benefit from the cost-average effect: By making regular monthly purchases, you buy more units when prices are low and fewer units when prices are high – which can lead to better average prices over the long term.

By when do I have to pay into Pillar 3a?

For the payment to be deductible during the current tax year, the money must have been credited to your 3a account by December 31 at the latest. The value date of the payment is decisive, not the date of the transfer. If the value date is already in the new year, the payment counts for the following year.

You should therefore plan your payment early. Over Christmas and New Year, booking may be delayed due to public holidays and weekends. It’s best to transfer the amount by mid-December so that it can be credited on time.

What 10 tips can help you save on taxes?

1. Make full use of 3a limit: This is the simplest way to get tax advantages. A Pillar 3a account can be taken opened at a bank or insurance company . Both offer flexibility and returns. At AXA, Pillar 3a can also be combined with risk insurance  to minimize risk for yourself and your family.
2. Purchase of pension fund benefits: Voluntary pension fund buy-ins are also tax-deductible and are possible if you have a gap in pension coverage. Check your pension fund statement to see if there’s a gap.
3. Commute to and from work and meals: Whether by public transportation, bike or car – account for your travel costs between home and work. You can also make deductions if you have to eat or sleep away from home, generally in the form of flat-rate amounts.
4. Continuing education and professional expenses: Training courses, specialist literature, clothing, equipment and other job-related expenditure is tax-deductible as a flat-rate amount in many cantons without the need for proof.
5. Homeoffice: If you regularly use a private room at home for professional purposes, you can deduct part of your living costs from your taxes.
6. Tax advance payment: Some cantons offer a better interest rate than any savings account if you pay your taxes in advance. However, pay too late and you will incur an interest penalty of up to 6 percent.
7. Debts: Interest on personal loans, credit cards and mortgages is tax-deductible. Leasing costs can only be deducted by the self-employed, not by employees.
8. Medical expenses: Healthcare costs you pay yourself – for expensive dental treatment or medication, for example – can be deducted, but only above a certain amount: Depending on the canton, the threshold is around 5% of net income.
9. Donations: Donations made to charitable organizations recognized by your canton are tax-deductible. Keep donation receipts and submit them with your tax return.
10. Tax advice: It pays to talk to a tax expert. A free pension consultation can also yield valuable tips for optimizing your tax situation.

So how much can I save on taxes?

Everyone’s pension situation is different. Analyze yours together with an AXA expert to answer these questions:

• How much tax can I save with Pillar 3a?
• How much will my income be after retirement? 
• How much money will I receive if I become unable to work?

Summary: Making full use of the maximum Pillar 3a amount is worthwhile

Pillar 3a has clear advantages in private pension provision: You save on taxes and continuously accumulate retirement assets. If the 3a maximum amount cannot be reached, simply pay in as much as you can. Nothing is lost if you are temporarily strapped for cash – and gaps in Pillar 3a can now be closed retroactively since 2026.

Also attractive: If you want to let your 3a capital work, you can invest it in securities. Pension plans such as AXA SmartFlex offer additional options if needed, such as integrated insurance protection in the event of death or occupational disability.