The Federal Tax Administration publishes the maximum contribution allowable to Pillar 3a accounts during the fiscal year 2027.
Maximum deductions for Pillar 3a accounts in 2027:
- employees with pension plans: maximum CHF 7,373.- per year (2026: CHF 7,258.-)
- self-employed or employees without pension plans: maximum of CHF 36,864.- (2026: CHF 36,288) (limited to 20 % of employment income)
Since 2026 and onwards, it will also be possible to make buy-backs into pillar 3a dating back to 2025.