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Pillar 3a in Switzerland: how much can you pay in when you have just arrived?

In 2026, you can pay up to CHF 7,258 into a pillar 3a account if you belong to a pension fund, and deduct that amount from your taxable income. Without a pension fund, the limit is 20% of your income, up to CHF 36,288 a year.

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Who can pay in

You must have earned income subject to OASI (AHV/AVS). That is the case from your first Swiss salary: you can open a pillar 3a account as soon as you arrive, with a bank or an insurer.

The 2026 amounts

  • Employees with a pension fund: at most CHF 7,258 a year;
  • without a pension fund (self-employed people, for example): 20% of income, up to CHF 36,288 a year.

Catching up on missed years

This is new: since tax year 2026, you can make up pillar 3a contributions you did not pay, from 2025 onwards, going back up to ten years. These catch-up payments are deductible in the year you make them.

With a B permit: remember the tax return

If you are taxed at source, the 3a deduction is not applied automatically: you need a subsequent ordinary assessment, to be requested by 31 March of the following year if your income is under CHF 120,000. See Withholding tax (B permit).

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Frequently asked questions

How much can I pay into pillar 3a in 2026?

At most CHF 7,258 with a pension fund; without one, 20% of your income, up to CHF 36,288.

Can I open a 3a account as soon as I arrive?

Yes, as soon as you have earned income subject to OASI, so from your first Swiss salary.

Can I catch up on years without contributions?

Since tax year 2026, yes, for missed years from 2025 onwards, going back up to ten years; the payment is deductible in the year you make it.

Taxed at source: how do I deduct my 3a?

By requesting a subsequent ordinary assessment by 31 March of the following year; it is compulsory from CHF 120,000 gross income.

Sources

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