The 3a ceiling for employees
If you are an employee affiliated to a pension fund (2nd pillar), you can pay up to CHF 7,258 into your pillar 3a in 2026. The amount is fully deductible from your taxable income at federal, cantonal and communal levels. It is the simplest, most accessible optimisation lever: every franc paid in lowers your taxable base for the year.
The self-employed: up to CHF 36,288
Self-employed people without a 2nd pillar enjoy a much higher ceiling: 20% of net business income, up to CHF 36,288 for 2026. The logic is clear: with no pension fund, the third pillar must cover a larger share of retirement provision. The tax advantage is proportionally very large for this group.
What about pillar 3b?
Pillar 3b (flexible provision) has no payment ceiling, but it grants no deduction at federal level. Only two cantons allow a cantonal deduction: Geneva (up to CHF 2,324 for a single person) and Fribourg (CHF 750 / 1,500 depending on the situation). Elsewhere, 3b is justified by its flexibility and estate planning, not by tax.
How much can you really save?
The saving depends on your marginal tax rate. For an employee paying the maximum with a marginal rate near 30%, a CHF 7,258 contribution means roughly CHF 2,000 less tax for the year. The higher your income, the stronger the effect. Our simulator quantifies this gain for your canton and situation.