Maximum pillar 3a amount – what you can pay in in 2025

The maximum pillar 3a amount is the maximum amount you are allowed to pay in per year with tax privileges. The more you pay in (up to the maximum amount), the higher your tax benefits and the more capital you build up for your retirement.

The maximum amounts are regularly adjusted in line with salary and price trends. This keeps your pension provision in step with the cost of living.

Payments into pillar 3a directly reduce your taxable income – and therefore your tax burden. How big this advantage is depends on your income, your place of residence and your personal tax rate, among other things.

The following calculation example illustrates the mechanism:

• Person: Jonas Keller, 28 years old, single, protestant, resident in Zurich
• Income: CHF 85,000
• Pillar 3a payment in 2025: CHF 7,258 (maximum amount for employees with a pension fund)

• Pay in regularly: Ideally, early in the year and – if possible – monthly. This allows you to benefit from the compound interest effect and avoid high one-off payments at the end of the year.
• Utilize the maximum amount: If you pay in the maximum amount each year, you not only save taxes, but also build up solid retirement capital in the long term.
• Use several 3a accounts: If you spread your payments over different 3a funds, you can stagger any payouts later – and thus save tax.
• Use additional payments: From 2026, you can pay in retroactively for up to ten years for contribution years from 2025. Ideal for high-income years.
  More on retroactive payments into pillar 3a
• Choose a clever time: Plan larger payments in years with a high income – the tax advantage is then particularly large.
• Coordinate pension fund purchases: Coordinate payments into pillar 3a and purchases into the pension fund in order to combine tax advantages in a targeted manner.

The third pillar of retirement provision in Switzerland is divided into two areas: Restricted pension plans (pillar 3a) and unrestricted pension plans (pillar 3b). Both serve to build up additional capital for retirement or other life goals – but they differ in important respects.

• Pillar 3a is regulated by law and offers attractive tax advantages: Payments can be deducted from taxable income up to a certain maximum amount each year. However, early withdrawal of the assets is only possible in the cases permitted by law.
• Pillar 3b, on the other hand, is much more flexible. There is no statutory contribution limit and the asset balance is available at any time. However, you do not benefit from the tax deductions that are possible with pillar 3a.

Which solution is best for you – or how you can combine the two meaningfully – depends on your personal life situation, your goals and your tax planning.

A detailed comparison of pillar 3a and 3b

Whether you are just starting out in your career, have become self-employed, or want to optimize your retirement provision in a targeted manner – the right strategy is different for everyone.

Our Zurich experts will advise you individually, comprehensibly and with foresight. 

More information on pension advice