Viac Academy
Pillar 3a: Maximum amount 2025
Make the most of your tax advantage and deposit the maximum whenever possible! You can deduct deposits into pillar 3a from your taxable income. This saves you tax and provides for your retirement at the same time.
The 3a maximum amount increases in 2025 and the following new maximum for deposits applies:
With a pension fund: CHF 7’258.-
Without a pension fund (max. 20% of net income): CHF 36’288.-
Pillar 3a: Tax advantages
- 3a deposits are deductible from taxable income – no more than the maximum amount may be paid in
- 3a retirement savings are exempt from wealth, income and Swiss withholding tax for the entire duration of the savings period
- 3a withdrawals are taxed at a reduced tax rate
- 3a assets can be used to finance owner-occupied residential property
Pillar 3a: historical development of the 3a maximum amount
| Year | With pension fund | Without pension fund |
|---|---|---|
| 2025 | CHF 7’258 | CHF 36’288 |
| 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 |
| 2020 | CHF 6’826 | CHF 34’128 |
| 2019 | CHF 6’826 | CHF 34’128 |
| 2018 | CHF 6’768 | CHF 33’840 |
| 2017 | CHF 6’768 | CHF 33’840 |
| 2016 | CHF 6’768 | CHF 33’840 |
| 2015 | CHF 6’768 | CHF 33’840 |
| 2014 | CHF 6’739 | CHF 33’696 |
| 2013 | CHF 6’739 | CHF 33’696 |
| 2012 | CHF 6’682 | CHF 33’408 |
| 2011 | CHF 6’682 | CHF 33’408 |
| 2010 | CHF 6’566 | CHF 32’832 |
How is the maximum amount calculated?
In principle, the Federal Council reviews every two years whether pensions need to be adjusted. For 2025, the Federal Council has decided to increase the maximum AHV pension to CHF 30’240 per year. Three times this amount corresponds to the BVG maximum – for 2025 this is CHF 90’720.
The maximum contributions for pillar 3a are derived directly from this BVG maximum. According to BVV 3, 8% of the BVG maximum can be deposited in pillar 3a with a pension fund connection and a maximum of 40% without a pension fund connection.