Guide
Swiss third pillar: individual pension provision
The Swiss third pillar is individual pension provision. It sits beside OASI (1st pillar) and the occupational pension, BVG/LPP (2nd pillar). Pillar 3a is tied pension savings, with a federal deduction. Pillar 3b is flexible provision, without an FSIO ceiling.
Who it is for
Employees with a pension fund, self-employed people with or without BVG/LPP, cross-border workers whose Swiss income is subject to OASI, and households looking at home ownership or a child without OASI income. The deduction rules are not the same for each of those cases.
What is compared
Fees, how free the payments are, surrender value, death or disability cover, and time horizon. A guaranteed rate exists only when the contract says so. A hypothetical return is not treated as likely.
The 2026 numbers come from the FSIO 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. Detail: tax deductions and the ceiling calculator.
Next reads: open a third pillar, transfer a 3a, staggered withdrawal, bank or insurance.
The request form stays in French. It asks for a first name, last name, email, phone and canton. It is free and does not commit you. Open the French form.
Questions
Your questions, answered
The questions people ask before they request a comparison.
Is the 2027 pillar 3a ceiling already known?+−
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 2026 ceilings on this page stay those of the 1 January 2026 table.
Does the site name a winning product?+−
No. There is no ranking and no promised return. A service adviser can call you back about solutions the service can actually see.
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.