The Federal Tax Administration publishes the maximum contribution allowable to Pillar 3a accounts during the fiscal year 2026.
Maximum deductions for Pillar 3a accounts in 2026 remain unchanged:
- employees with pension plans: maximum CHF 7,258.- per year
- self-employed or employees without pension plans: maximum of CHF 36,288 per year (limited to 20 % of employment income)
From 2026 onwards, it will also be possible to make buy-backs into pillar 3a dating back to 2025. Example: If no contributions were made to pillar 3a in 2025, the maximum amount for the current year can be paid in first in 2026, and an additional purchase for 2025 can be made in the maximum amount of CHF 7,258.