Contents3a employee ceiling3a self-employed ceiling3b ceiling (GE/FR)How the ceiling is setIf you go over 3a ceiling 2026: employee If you're an employee with a pension fund (2nd pillar), the deductible pillar 3a ceiling in 2026 is CHF 7,258 per year. This amount is fully deductible from your taxable income and the capital is exempt from wealth tax. CHF 7,2583a employee with a pension fund CHF 36,2883a self-employed with no pension fund 20%of income (self-employed ceiling) 3a ceiling 2026: self-employed A self-employed person not affiliated to a pension fund can pay up to 20% of net earned income, within a limit of CHF 36,288 for 2026. This much higher ceiling offsets the absence of a 2nd pillar. Details and strategy on our page on the self-employed 3rd pillar. 3b ceiling: Geneva and Fribourg Pillar 3b has no contribution ceiling, but its tax deduction exists only in two cantons: Geneva: up to CHF 2,324/year, or CHF 4,434/year if you have neither a 2nd pillar nor a 3a. Fribourg: up to CHF 750/year for a single person, CHF 1,500/year for a married couple. How the ceiling is set The 3a ceilings are set by the Confederation and reviewed periodically, in line with AVS pension developments. They are generally stable over two years. The CHF 7,258 amount applies in 2026 for employees; remember to check each year whether it has been updated. What happens if you go over? Paying beyond the 3a ceiling brings no extra tax advantage and may be refused or refunded by the supplier. Important reminder: the ceiling is global, across all your 3a contracts. If you want to save more, direct the surplus to a 3b, or look into the 3a buy-back to catch up on past years. Pay in before 31 DecemberOnly contributions made within the calendar year count for that year's deduction. Don't leave it to the last minute. Calculate your tax saving in 2 minutes Free simulation, no sign-up and no commitment. Swiss residents and cross-border workers. Start my simulation →