Guide
A couple’s pillar 3a: one ceiling each, not one for the household
In 2026 each spouse or registered partner who works and pays in has their own pillar 3a deduction. With a 2nd pillar the FSIO maximum is 7'258 CHF. Without one it is 20% of their earned income, up to 36'288 CHF. One person’s unused room stays on their own contract.
Ordinance: OPP 3 on Fedlex, article 7 paragraphs 1 and 2. Franc amounts: the FSIO table of 1 January 2026. Illustration, not a real file: one employee affiliated to a pension fund can pay up to 7,258 francs; a registered partner who is self-employed and has no 2nd pillar can pay 20% of their earned income, up to 36,288 francs. The two amounts stay on two contracts.
One person affiliated to a 2nd pillar and the other not: the first uses the small contribution, the second uses 20% of their own earned income, capped at the large contribution. Self-employed: without a 2nd pillar.
Several contracts in one name still share one ceiling. Closing them in different years: staggered withdrawal. When the capital can be paid: the five-year window.
The wider frame is the Swiss third pillar.
Questions
Your questions, answered
The questions people ask before they request a comparison.
Do married couples share one pillar 3a ceiling?+−
No. Article 7 paragraph 2 OPP 3 gives the deduction to each spouse who works and pays in. Marriage does not create a household ceiling one person can fill alone.
Can a spouse with no job open a 3a?+−
No, if they have no earned income subject to OASI. The FSIO reserves pillar 3a for people in employment or self-employment in that case, and for people who receive Swiss unemployment daily allowances. Free pension provision (pillar 3b) is the other form.
Can I pay my spouse’s unused 3a room into my own account?+−
No. Each deduction stays with the person who pays, within article 7 paragraph 1. A payment above your own maximum does not use the other person’s room.
Is the pillar 3a ceiling the same for both spouses?+−
Only when they are in the same situation. Each person uses article 7 paragraph 1 OPP 3. In 2026 two people affiliated to a 2nd pillar each have a maximum of 7,258 francs. A person who is not affiliated deducts 20% of their own earned income, up to 36,288 francs.
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.
FSIO ceiling review: 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.