2026 ceilings
The pillar 3a cap is set for 2026
With a 2nd pillar (BVG/LPP), the small pillar 3a contribution is 7'258 CHF. Without a 2nd pillar it is 20% of earned income, and never more than 36'288 CHF. From 1 January 2027 the Federal Council sets 7,373 francs with a 2nd pillar and 36,864 francs at most without one. The 20% rate is unchanged. Press release of 2 October 2026: https://www.admin.ch/fr/newnsb/BqB41FVYi5FB.
Source: FSIO/OFAS table of 1 January 2026. Last check: 6 octobre 2026.
Swiss architecture
The three Swiss pillars
Retirement in Switzerland combines pay-as-you-go (OASI/AVS), a funded occupational scheme (BVG/LPP) and individual provision (the third pillar). The OASI reference age is 65. Women in the AVS 21 transitional generation follow a gradual rise. Older pages that still said “64 for women” are out of date.
1st pillar, OASI/AVS
Pay-as-you-go. 2026 pension: 1'260 CHF to 2'520 CHF a month. A 13th pension starts in December 2026.
2nd pillar, BVG/LPP
Funded pension. Entry threshold 22'680 CHF. That threshold decides whether the large pillar 3a contribution is open.
3rd pillar, 3a / 3b
Individual provision. 2026 pillar 3a ceiling: 7'258 CHF or 36'288 CHF.
Questions
Your questions, answered
The questions people ask before they request a comparison.
What is the maximum pillar 3a contribution in 2026?+−
In 2026 the small contribution, for someone affiliated to a 2nd-pillar scheme, is 7'258 CHF a year. Without a 2nd pillar, the large contribution is 20% of earned income, capped at 36'288 CHF. The cap applies to all pillar 3a accounts together. Source: FSIO/OFAS table of 1 January 2026, checked on 6 octobre 2026. From 1 January 2027 the Federal Council sets 7,373 francs with a 2nd pillar and 36,864 francs at most without one. The 20% rate is unchanged. Press release of 2 October 2026: https://www.admin.ch/fr/newnsb/BqB41FVYi5FB.
Has the FSIO already published the 2027 pillar 3a ceilings?+−
Yes. From 1 January 2027 the Federal Council sets 7,373 francs with a 2nd pillar and 36,864 francs at most without one. The 20% rate is unchanged. Press release of 2 October 2026: https://www.admin.ch/fr/newnsb/BqB41FVYi5FB. The calculator on this site still applies the 2026 ceilings. The 2026 ceiling is not copied onto 2027.
Can missing pillar 3a years be bought back?+−
Yes, from tax year 2026. The first buyback covers a gap from 2025, up to the small contribution (7'258 CHF), on top of the ordinary contribution of the buyback year. You need Swiss OASI/AVS income in the gap year and in the buyback year, and you must already have paid the ordinary maximum for the current year. Source: FSIO/OFAS.
How do pillar 3a and pillar 3b differ?+−
Pillar 3a is tied pension provision. It is deductible from income in every canton, and the capital stays locked except for the legal reasons (retirement, home ownership, leaving Switzerland, self-employment, disability). Pillar 3b is unrestricted. Beneficiaries and withdrawals are more flexible. There is no federal deduction, and only a limited one in some cantons, notably Geneva and Fribourg, inside the life-insurance premium envelope.
Bank or insurance: which one?+−
The pillar 3a tax rule is the same either way. A bank account is more flexible (free payments, a simpler exit) and carries no insurance cover. An insurance policy often ties a savings capital to death cover, and sometimes to a waiver of premium if you become disabled. It tends to fit a long horizon. The right choice depends on budget, family and time — not on a single ranking.
Can a cross-border worker open a third pillar?+−
Yes for pillar 3a, if the Swiss income is subject to OASI/AVS. Pillar 3b is open more widely. The tax benefit depends on the canton, the permit and any subsequent ordinary assessment. Leaving Switzerland for good is a reason for an early pillar 3a withdrawal.
Is the comparison free?+−
Yes. The comparison and the conversation with the adviser are free and without commitment. You describe your situation, then you remain free to take out nothing.
Method: official texts (FSIO/OFAS, OPP 3, FTA/AFC) and cantonal notices are cross-checked. The pillar 3a amounts cited as current are the 2026 ones. From 1 January 2027 the Federal Council sets 7,373 francs with a 2nd pillar and 36,864 francs at most without one. The 20% rate is unchanged. Press release of 2 October 2026: https://www.admin.ch/fr/newnsb/BqB41FVYi5FB. A pillar 3b deduction is cantonal and often shares the insurance-premium envelope. This is general information, not personal advice. Last editorial review: 6 octobre 2026.
Service: Comparateur 3ème pilier. Contact: info@comparateur-3eme-pilier.ch. A service adviser calls back. No diploma and no register are displayed, because those facts are not established here. The comparison stays free and without commitment.
Official sources
Official sources
- FSIO — The third pillar (article 7 OPP 3) — Small and large contributions. Pillar 3a buy-backs concern gaps from 2025. The first buy-back is possible in 2026.
- FSIO — Amounts valid on 1 January 2026 — OASI pensions, BVG thresholds and 2026 pillar 3a ceilings. Last editorial check: 6 octobre 2026.
- Federal Council — pillar 3a deduction from 1 January 2027 — Press release of 2 October 2026: 7,373 francs with a 2nd pillar, 36,864 francs at most without one. The 20% rate is unchanged.
- FSIO — Your third-pillar contribution — Maximum with a 2nd pillar, or 20% of income inside the limit without one. The credit counts on 31 December for the tax year.
- FTA — Circular 18a (taxation of pillar 3a) — Tax on capital at withdrawal, staggering, transfer to the 2nd pillar.
- FTA — Pillar 3b life policies that can be surrendered — Flexible provision is not one single tax story. A policy follows the contract and the canton.
- FSIO — OPP 3 change (beneficiaries) — The FSIO announced a wider choice of pillar 3a beneficiaries from 1 June 2027. The applicable detail is on that page, not in a ceiling figure.
- OASI/disability information centre — Pensions, the 13th old-age pension, reference age and the transitional generation.
Editorial review on 6 octobre 2026. Pillar 3a ceilings cited for 2026, from the FSIO table. From 1 January 2027 the Federal Council sets 7,373 francs with a 2nd pillar and 36,864 francs at most without one. The 20% rate is unchanged. Press release of 2 October 2026: https://www.admin.ch/fr/newnsb/BqB41FVYi5FB. Cantonal pillar 3b amounts can change from one tax notice to the next. This is not personal advice.