How much does pillar 3a save you?
Money you pay into pillar 3a is deducted from your taxable income, up to CHF 7,258 a year. You save income tax every year, and pay a lower tax once when you withdraw the money. See what this means for you, in your municipality.
Your money over time
Paying into 3a, against saving the same amount in a normal account. The 3a line is after the withdrawal tax and includes the tax savings, invested at the same return.
Tax when you withdraw
| Withdrawal | Withdrawal tax | Share of the capital | Compared with all at once |
|---|
Tax saved by salary
How it works
- Tax year 2026, computed with the official calculator of the Swiss Federal Tax Administration (ESTV), data from 2026-10-25. The saving is your income tax without the 3a deduction minus your income tax with it.
- The withdrawal tax is the ESTV tax on a capital payment from pension savings at age 64 in your municipality, tax year 2026, without church tax. It is taxed apart from your income, at lower rates. Tax rules can change until you withdraw.
- You can withdraw 3a money at the earliest 5 years before the AHV reference age of 65, earlier to buy a home you live in, to start your own business, or when you leave Switzerland for good.
- Missed years can be paid later: since 2026 you can fill the gap of a year from 2025 on with up to CHF 7,258, if you also pay the full amount of the current year.
- Outside 3a, interest and dividends are taxed as income and the money counts for the wealth tax. The comparison leaves this out, so the real advantage of 3a is usually a bit larger.
- Payments happen at the start of each year. The tax saving of each year is invested at the same return.
Questions and answers
How much can I pay into pillar 3a in 2026?
Up to CHF 7’258 if you have a pension fund. Without a pension fund, for example when self-employed, up to 20% of your net income, at most CHF 36’288. In 2027 the limits rise to CHF 7’373 and CHF 36’864. Since 2026 you can also fill gaps from 2025 onwards, up to 10 years back.
How much tax does pillar 3a save?
The payment is deducted from your taxable income, so you save your marginal tax rate on it. A single person earning CHF 100’000 who pays CHF 7’258 saves about CHF 1’840 in the city of Zurich, but only about CHF 1’000 in Baar (ZG), where taxes are low.
When can I withdraw pillar 3a, and how is it taxed?
From 5 years before the normal retirement age, so from 60, or earlier to buy your own home, to start a business or when you leave Switzerland for good. The withdrawal is taxed separately from your income, at a lower rate. Several 3a accounts withdrawn in different years usually cost less tax.