From 1 January 2027, you can pay more into your Pillar 3a and deduct more from your taxable income. The increase follows the annual adjustment of the federal pension parameters.
The new limits at a glance
- With a pension fund (2nd pillar): up to CHF 7,373 per year, CHF 115 more than in 2026.
- Without a pension fund: up to 20% of net earned income, capped at CHF 36,864, an increase of CHF 576 on 2026.
These ceilings set both how much you may contribute and how much you may deduct. The same figure governs both.
Who can pay in?
Anyone who earns income in Switzerland that is subject to AHV/OASI contributions (Alters- und Hinterlassenenversicherung [Old-Age and Survivors’ Insurance]) may contribute. This applies to both employees and the self-employed. Married couples are assessed individually, so each spouse may hold and fund their own Pillar 3a, provided each has AHV-liable earnings. If you keep working past the statutory retirement age, you may continue contributing for up to five more years, as long as your income remains AHV-liable.
Catching up on missed years
Since 1 January 2026, you can fill gaps in your Pillar 3a retroactively, for any shortfall from 2025 onwards and for up to ten years back. The main conditions are:
- You had AHV-liable income in Switzerland both in the year the gap arose and in the year you make the buy-in.
- You have already paid the full regular contribution for the current year.
- You make no more than one buy-in per year. It is capped at the “small contribution” for that year, which is CHF 7,373 in 2027, and it can never exceed your actual gaps.
Buy-ins are deductible in full, exactly like regular contributions.
Example: someone who paid nothing into Pillar 3a in 2025 has a gap of CHF 7,258 for that year, because a gap is measured against that year’s limit. In 2027 they could pay the regular CHF 7,373 plus a buy-in of CHF 7,258 to close the gap, deducting CHF 14,631 in total. If gaps from several years add up to more, the annual buy-in can reach CHF 7,373, for a combined deduction of up to CHF 14,746.
One important exception: if you have already drawn retirement benefits from Pillar 3a, retroactive buy-ins are no longer possible. Because the eligibility rules interact, we recommend checking your situation with an adviser before you pay in.
Claiming the deduction
Enter your contributions in your tax return. You can deduct them up to the legal maximum. Attach the contribution certificate from your bank or insurer as proof of payment.
Disclaimer
This article is for general information only and does not constitute investment, tax or legal advice, nor an offer or recommendation to buy or sell any financial product within the meaning of the Swiss Financial Services Act (FinSA/FIDLEG). The figures and rules described reflect the legal position as at November 2026 and may change. Cantonal tax treatment can vary. Individual circumstances, such as pension fund affiliation, income, residency and previous withdrawals, determine what applies to you. Imperial Wealth Planning GmbH accepts no liability for decisions made on the basis of this content. For advice tailored to your situation, please contact us at info@iwp.ch.