Guide

2026 pillar 3a ceiling calculator

Published 3 October 2026 · updated 3 October 2026 · Written or reviewed by Christophe Bouin

Two cases in 2026, and only those. With a 2nd-pillar institution, the ceiling is 7'258 CHF. Without one, it is 20% of income subject to OASI, at most 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. The tool below is general information, not your tax bill.

How to read the result

Checked on 6 octobre 2026. Written detail: 2026 ceilings and deductions. The wider frame is the Swiss third pillar.

2nd-pillar institutionYesNo

Annual income subject to OASI (CHF)

Year: 2026

Ceiling: 7'258 CHF

Formula: 2nd-pillar institution: yes. Fixed ceiling 7'258 CHF. Income does not raise it.

Source: OFAS — Montants valables au 1er janvier 2026

2027 ceilings, shown beside this 2026 result and not used in the formula: 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. Federal Council release, 2 October 2026.

General information. This is not a tax calculation, a cantonal case, or advice.

Hypothetical split of the ceiling

Hypothesis, named as such: split the calculated ceiling into equal parts. This is not payment advice, not a debit, and not a projected capital.

Hypothetical yearly payment : 7'258 CHF.

Hypothetical monthly payment : 605 CHF (ceiling ÷ 12, shown to the franc). No rate of return is applied.

Questions

Your questions, answered

The questions people ask before they request a comparison.

Does the calculator use my canton?+

No. The pillar 3a ceiling is federal. The cantonal tax saving is not estimated.

Can I see a capital at 65?+

No. No rate is presented as likely. The only split shown is the ceiling divided by twelve, and it is named as a hypothesis.

Comparatif

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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.