3rd pillar in the canton of Fribourg

Fribourg, the other canton where the 3b is deductible

This is the Fribourg specificity: like Geneva, the canton of Fribourg allows a 3b deduction. The deductible amounts are more modest than in Geneva, though: up to CHF 750 per year for a single person and CHF 1,500 per year for a married couple. It's a welcome tax top-up once the 3a is maxed out.

Pillar 3a in the canton of Fribourg

The 3a is deductible in Fribourg as everywhere in Switzerland: up to CHF 7,258 for an employee in 2026, or 20% of income (max. CHF 36,288) for a self-employed person with no 2nd pillar. It remains the tax priority, higher deduction, capital exempt from wealth tax, before considering the deductible Fribourg 3b.

How much can you save?

By combining a maxed-out 3a and a deductible Fribourg 3b, a taxpayer in the canton can cut taxable income by several thousand francs. The real saving depends on your marginal rate and your Fribourg municipality. Our simulator quantifies the total for your situation.

Withdrawing the 3a in the canton of Fribourg

3a capital can be withdrawn at the earliest 5 years before retirement age, or early in the cases provided (main home, leaving Switzerland, self-employment, disability). Fribourg applies its cantonal scale on capital benefits, separate from your other income and at a reduced rate. See the general withdrawal rules.

Cross-border workers and the 3rd pillar in Fribourg

A cross-border worker taxed in Switzerland can open a 3rd pillar; access to the deduction depends on their taxation method and, where relevant, quasi-resident status. The logic mirrors that described for Geneva, with Fribourg's own scales. An individual analysis is recommended.