Pillar 3a maximum contribution for 2026 remains unchanged

Your contributions to Pillar 3a can be directly deducted from your taxable income. This means: you save taxes while building up assets for your retirement.

Here are the current limits:

• With pension fund: CHF 7,258.–
• Without pension fund (max. 20% of net income): CHF 36,288.–

How is the Pillar 3a maximum amount calculated?

The maximum Pillar 3a contributions are directly derived from the BVG (occupational pension) maximum:

• With pension fund: maximum 8% of the BVG maximum
• Without pension fund: maximum 40% of the BVG maximum

The Pillar 3a contribution limits change every few years:

• In principle, the Federal Council reviews every two years whether pensions need to be adjusted.
• This also affects the maximum AHV pension, which will amount to CHF 30,240 per year in 2026.
• Three times that amount (CHF 90,720) corresponds to the BVG maximum.

The Federal Council usually redefines pension amounts every two years, but they can also remain unchanged for several years – for example, from 2015 to 2018. Below is an overview of the contribution limits in recent years:

Pillar 3a: historical development of the 3a maximum contribution

Pillar 3a: Your tax advantages

Contributions to Pillar 3a come with several benefits:

• Tax deduction: 3a contributions are deductible from taxable income – up to the annual limit
• Tax exemption during the saving phase: No wealth, income or withholding tax
• Preferential taxation upon withdrawal: 3a withdrawals are taxed separately at a reduced rate
• Home ownership financing: 3a assets can be used to finance owner-occupied residential property

Conclusion: Maximise your tax benefits for 2026

Pillar 3a is the ideal way to save taxes while preparing for retirement. Check if you can make a contribution and take full advantage of your tax benefits – ideally today with VIAC’s Pillar 3a.