Tax | Valais | Policy | Pillar 3a limit to rise from 2027 to

💰 Cost information
Policy | Pillar 3a limit to rise to CHF 7373 from 2027, still 7258 this year
The Federal Tax Administration (ESTV) announced on October 5: from January 1, 2027, the maximum amount that can be paid into the third pillar 3a (gebundene Selbstvorsorge) each year and deducted from tax will be raised.
The specific figures:
· People with a second pillar (company pension/Pensionskasse): a maximum of CHF 7373 per year (currently CHF 7258).
· People without a second pillar (for example, many self-employed people): can pay in up to 20% of income, capped at CHF 36864 (currently CHF 36288).
Who is affected: people who work in Switzerland, have income subject to AHV contributions and have opened a 3a account. The new limit applies starting from deposits made in 2027; for the year 2026, the old limit of CHF 7258 (or CHF 36288) still applies. ESTV specifically notes that the maximum deduction is at the same time the deposit limit, and you cannot round up to a whole number when depositing; for example, depositing CHF 7400 would exceed it.
Practical reminder: if you want this year's 3a deposit to be deductible when filing your 2026 tax return, the money needs to be paid in within this year. If you are not sure which category you belong to, you can first check whether there is a Pensionskasse (BVG) deduction on your payslip, or ask your employer and the bank where your 3a account is held. This adjustment was prompted by the Federal Council's decision of October 2; in the same decision, AHV pensions are also being raised.
Official source:

📍 Location information
📍 Location: All of Switzerland

💰 Cost information
Policy | Pillar 3a limit to rise to CHF 7373 from 2027, still 7258 this year
The Federal Tax Administration (ESTV) announced on October 5: from January 1, 2027, the maximum amount that can be paid into the third pillar 3a (gebundene Selbstvorsorge) each year and deducted from tax will be raised.
The specific figures:
· People with a second pillar (company pension/Pensionskasse): a maximum of CHF 7373 per year (currently CHF 7258).
· People without a second pillar (for example, many self-employed people): can pay in up to 20% of income, capped at CHF 36864 (currently CHF 36288).
Who is affected: people who work in Switzerland, have income subject to AHV contributions and have opened a 3a account. The new limit applies starting from deposits made in 2027; for the year 2026, the old limit of CHF 7258 (or CHF 36288) still applies. ESTV specifically notes that the maximum deduction is at the same time the deposit limit, and you cannot round up to a whole number when depositing; for example, depositing CHF 7400 would exceed it.
Practical reminder: if you want this year's 3a deposit to be deductible when filing your 2026 tax return, the money needs to be paid in within this year. If you are not sure which category you belong to, you can first check whether there is a Pensionskasse (BVG) deduction on your payslip, or ask your employer and the bank where your 3a account is held. This adjustment was prompted by the Federal Council's decision of October 2; in the same decision, AHV pensions are also being raised.
Official source:

📩 Contact
https://www.estv.admin.ch/de/zinssaetze-hoechstabzuege-saeule-3a-direkte-bundessteuer