Pillar 3a 2027: maximum CHF 7'373 and deadlines for 2026

The federal government is adjusting the pension amounts for 2027. In pillar 3a you can then pay in and deduct up to CHF 7'373 a year if you have a pension fund. Without a pension fund it is 20% of earned income, at most CHF 36'864 (BSV, 2 October 2026). The Federal Tax Administration confirmed the new maximum deductions on 5 October (ESTV, 5 October 2026).

For this year, CHF 7'258 still applies. What is new in 2026 is something else: for the first time, you can fill gaps retroactively, for 2025. With a pension fund, up to CHF 14'516 is deductible in 2026 this way. The money must be in your 3a account by 31 December.

Sources: BSV (2 October 2026), ESTV (5 October 2026), BSV leaflets on pillar 3a. As of 5 October 2026.

The new 2027 amounts at a glance

All amounts apply from 1 January 2027.

Self-employed people without a pension fund reach the maximum of CHF 36'864 from an earned income of CHF 184'320, because 20% of it is deductible.

What you can do by 31 December 2026

1. Pay in your 2026 contribution. At most CHF 7'258 with a pension fund. The amount must be booked to your 3a account by 31 December at the latest to count for 2026 (BSV). Banks and insurers often set an earlier order cut-off for this. Ask your provider for the last possible date.
2. Make up for 2025 for the first time. If you did not pay in the maximum in 2025, you can close the gap in 2026, up to the amount of the small contribution. Conditions: you had earned income subject to AHV in Switzerland in 2025 and 2026, and the 2026 contribution has been paid in full first (BSV).
3. Plan the deduction. The buy-in is deductible in the year in which you make it (BSV). With a pension fund, up to CHF 14'516 is deductible in 2026 this way: CHF 7'258 for 2026 and CHF 7'258 for 2025.

You can fill gaps from 2025 onwards retroactively for up to ten years, one buy-in per year. Years before 2025 cannot be made up.

Your plan for 2027

• Standing order: CHF 614.40 a month adds up to CHF 7'372.80 a year, just under the maximum of CHF 7'373.
• Once a year: if you prefer to pay in one go, transfer CHF 7'373 in good time before the order cut-off in December.
• Further gaps: if you have not paid in the maximum for 2026, you can also fill this gap later, as long as you meet the conditions and pay the current contribution in full.

How much tax you save

Contributions to pillar 3a are deductible from income for direct federal tax and for cantonal and municipal taxes. How much tax this saves depends on your income, your marital status and your municipality. The higher your income, the more the deduction brings.

Sources

• BSV, press release of 2 October 2026: 2027 amounts for pillar 3a, AHV and BVG.
• ESTV, maximum pillar 3a deductions in tax year 2027, 5 October 2026.
• BSV, “Your contribution to the 3rd pillar”: deadline 31 December, buy-in for 2025.
• BSV, The third pillar: conditions for the buy-in.

Where Eini fits

In the Taxes module, Eini estimates your taxes with official ESTV data for your municipality, shows your net salary line by line and checks your deductions. It is an estimate, not a tax assessment. The module is part of Eini Premium: CHF 3 a week or CHF 90 a year, with 7 days free.