3rd pillar ceilings 2026: the new amounts
Published on 2 January 2026 | Updated on 6 March 2026
Each year, the Federal Social Insurance Office (FSIO) sets the maximum deductible amounts for pillar 3a. For 2026, the ceilings have been revised upward. Here is everything you need to know about the new amounts and their impact on your pension planning.
The 3a ceilings in 2026
The maximum amounts for pillar 3a for 2026 have been confirmed by the FSIO. They apply to all contributions made between 1 January and 31 December 2026.
| Situation | 3a ceiling 2026 | 3a ceiling 2025 | Difference |
|---|---|---|---|
| Employee with 2nd pillar | CHF 7,258 | CHF 7,056 | + CHF 202 |
| Self-employed without 2nd pillar | CHF 36,288 | CHF 35,280 | + CHF 1,008 |
For self-employed persons, the effective ceiling remains limited to 20% of net self-employment income. The amount of CHF 36,288 is the absolute maximum. Find all details on our dedicated page about the maximum 3rd pillar amount.
Why do the ceilings increase?
Pillar 3a ceilings are indexed to the mixed index, which combines consumer price trends and wage trends. The FSIO adjusts the amounts when this index reaches a certain threshold. This 2026 increase reflects the inflation and wage growth observed in recent years in Switzerland.
The 3a ceiling for employees always corresponds to 8% of the upper LPP limit amount, which provides the calculation formula.
History of 3a ceilings
Here is the evolution of pillar 3a ceilings for employees with a 2nd pillar over recent years:
| Year | Employee ceiling | Self-employed ceiling |
|---|---|---|
| 2026 | CHF 7,258 | CHF 36,288 |
| 2025 | CHF 7,056 | CHF 35,280 |
| 2024 | CHF 7,056 | CHF 35,280 |
| 2023 | CHF 7,056 | CHF 35,280 |
| 2022 | CHF 6,883 | CHF 34,416 |
| 2021 | CHF 6,883 | CHF 34,416 |
We can see that amounts remain stable for several years before being adjusted. The 2026 increase is significant (+2.9%) and reflects recent economic developments.
Impact on your tax savings
The ceiling increase means you can deduct more from your taxable income. Depending on your marginal tax rate, the additional CHF 202 represents a concrete tax saving:
- Marginal rate of 25%: approximately CHF 50 less in taxes
- Marginal rate of 30%: approximately CHF 60 less in taxes
- Marginal rate of 35%: approximately CHF 70 less in taxes
This may seem modest in a single year, but cumulated over 20 or 30 years of career, each ceiling increase makes a significant difference to your retirement capital. Use our 3rd pillar calculator to estimate your total savings.
2026 novelty: retroactive buy-back
Beyond the ceiling increase, 2026 marks a revolution for pillar 3a with the introduction of retroactive buy-back. Since 1 January 2026, you can buy back gap years from 2025 onward, in addition to your ordinary contribution. This means an employee could potentially contribute up to CHF 14,516 in 2026 (contribution + buy-back of one year). See our complete guide on retroactive buy-back to learn more.
Our recommendations for 2026
- Contribute the maximum at the beginning of the year to benefit from returns over the entire year.
- Update your standing orders if you have an automatic transfer to your 3a account — adjust it to the new ceiling of CHF 7,258.
- Check your 2025 contributions: if you did not reach the ceiling, you can now consider a retroactive buy-back.
- Compare offers: returns and fees vary between providers. Request a comparative offer to optimize your 3rd pillar.