Maximum 3rd pillar amount 2026
How much can you contribute to your 3rd pillar in 2026 at most? The limit is set by the Federal Council and varies depending on your professional situation. Here are the amounts in force, the history of limits and the calculation rules.
Pillar 3a limits in 2026
| Professional situation | Annual limit 2026 | Calculation basis |
|---|---|---|
| Employee with 2nd pillar (BVG) | CHF 7 258.- | Fixed amount |
| Self-employed without 2nd pillar | CHF 36 288.- | Max. 20% of net earned income |
Source: OFAS. Montants et plafonds indicatifs. Les montants officiels sont publiés chaque année par l'OFAS. Contactez-nous pour une analyse personnalisée de votre situation.
How are the limits determined?
Pillar 3a limits are set by the Federal Council on the proposal of the Federal Social Insurance Office (FSIO). They are indexed to the BVG upper limit according to the following formula:
- With 2nd pillar: the limit corresponds to approximately 8% of the BVG upper limit (maximum coordinated salary)
- Without 2nd pillar: the limit is set at 20% of net self-employment income, with a maximum equal to approximately 40% of the BVG upper limit (i.e. 5 times the employee limit)
Indexation is based on the mixed index, which corresponds to the arithmetic average between the consumer price index and the wage index. The Federal Council adjusts the amounts periodically, generally every 2 to 4 years.
History of 3a limits
| Year(s) | Employee (with BVG) | Self-employed (without BVG) |
|---|---|---|
| 2025 - 2026 | CHF 7'258.- | CHF 36'288.- |
| 2023 - 2024 | CHF 7'056.- | CHF 35'280.- |
| 2021 - 2022 | CHF 6'883.- | CHF 34'416.- |
| 2019 - 2020 | CHF 6'826.- | CHF 34'128.- |
| 2017 - 2018 | CHF 6'768.- | CHF 33'840.- |
| 2015 - 2016 | CHF 6'768.- | CHF 33'840.- |
| 2013 - 2014 | CHF 6'739.- | CHF 33'696.- |
A regular but moderate increase in limits is observed, reflecting the evolution of wages and prices in Switzerland. Over 10 years (2015-2026), the employee limit increased by CHF 490.-, an increase of 7.2%.
Limit for employees
If you are an employee affiliated with a pension fund (2nd pillar/BVG), your 3a limit is CHF 7 258.- per year in 2026. This amount applies regardless of your salary, employment rate or canton of residence.
Important points:
- The limit is annual: if you do not use it fully in a given year, you cannot carry the balance forward to the following year (except via the new retroactive buy-back)
- Each spouse can contribute the maximum to their own 3a, provided each exercises a gainful activity
- The limit is the same for full-time or part-time workers
- You can spread your contributions across multiple 3a accounts, as long as the total does not exceed the limit
Limit for self-employed persons
Self-employed persons without a pension fund benefit from a significantly higher limit. The calculation is done in two steps:
- Calculate 20%: take your net self-employment income (profit after deduction of charges, AHV/IV/APG contributions and professional expenses) and calculate 20% of this amount.
- Apply the maximum: the calculated amount is capped at CHF 36 288.-.
Calculation examples
| Net income | 20% of income | Applicable limit |
|---|---|---|
| CHF 50'000.- | CHF 10'000.- | CHF 10'000.- |
| CHF 100'000.- | CHF 20'000.- | CHF 20'000.- |
| CHF 150'000.- | CHF 30'000.- | CHF 30'000.- |
| CHF 200'000.- | CHF 40'000.- | CHF 36 288.- (limit reached) |
The maximum limit of CHF 36 288.- is reached from a net income of approximately CHF 181 440.-.
What if you did not contribute the maximum in previous years?
Major new development since 1 January 2026: the law now authorises retroactive buy-back of gap years. If you have years where you did not contribute the maximum (or did not contribute at all), you can fill this gap:
- Buy-back amount: up to CHF 7 258.- per gap year
- Period: possibility of going back up to 10 years
- In addition to the regular contribution: the buy-back is added to your annual contribution
- Tax-deductible: each buy-back is deductible from taxable income
This measure is a major change that allows you to catch up on missed years and maximise your pension planning and tax advantages.
Pillar 3b limit
Pillar 3b has no legal contribution limit. You can contribute as much as you wish. However, tax advantages are limited: 3b life insurance premiums are only deductible within the framework of the general lump sum for insurance premiums.
Tax impact of contributing the maximum amount
Contributing the limit to your pillar 3a generates significant tax savings. Here are estimates for an employee contributing CHF 7 258.-:
| Taxable income | Estimated marginal rate | Annual tax saving |
|---|---|---|
| CHF 60'000.- | ~25% | ~CHF 1'815.- |
| CHF 100'000.- | ~30% | ~CHF 2'177.- |
| CHF 150'000.- | ~35% | ~CHF 2'540.- |
| CHF 200'000.- | ~38% | ~CHF 2'758.- |
Use our tax savings calculator to get a personalised estimate based on your canton and situation.
Advice: do not miss the limit
Every year where you do not contribute the maximum amount to your pillar 3a represents a lost tax saving. Even though the retroactive buy-back is now possible, it is better to contribute the maximum regularly to fully benefit from compound interest. Request a quote to find the solution that allows you to contribute the maximum every year.