Helvetia Guide

Calculator · 2026 limits

Pillar 3a comparison calculator.

Pillar 3a is Switzerland's most valuable individual tax shelter. Employees with BVG can contribute up to CHF 7,258 in 2026. Self-employed without a pension fund can put away up to CHF 36,288 — five times the employee limit. The deduction is worth your marginal tax rate, and the money compounds tax-free until withdrawal.

Your situation

Almost all employees do. If you're self-employed and have not voluntarily joined a Pillar 2, choose “No”.

Used to estimate your marginal tax rate. Each canton + commune sets its own rate.

How long you'll keep contributing. Default 25 years is roughly age 40 → 65.

25 years

VIAC Global 100 has averaged ~6% since inception. Bank Pillar 3a savings accounts pay 0.5–1%. 4% is a reasonable balanced assumption.

4.0%

Your 2026 Pillar 3a limit

CHF 7'258

As an employee with BVG, you can contribute up to CHF 7,258 — 8% of the 2026 BVG ceiling. That's worth CHF 2'177 in tax savings this year at your estimated marginal rate of 30%.

Annual snapshot

Maximum 2026 contributionCHF 7'258
Marginal tax rate (Zurich)30%
Annual tax savingCHF 2'177
Effective net contribution costCHF 5'081

Over 25 years at 4.0% return

Total contributionsCHF 181'450
Total tax savings (accumulated)CHF 54'435
Projected value at retirementCHF 302'266
Combined benefit vs. taxable brokerage+97%

The “combined benefit” is (projected value + cumulative tax savings − contributions) / contributions. It compares roughly to a regular brokerage account where every CHF of contribution comes from post-tax income and dividends/gains are taxable. Withdrawal lump-sum tax at retirement (5–12%) is not yet subtracted.

What if you went self-employed?

If you switched to self-employment without joining a Pillar 2, your maximum contribution would rise to CHF 36,288(if net income ≥ CHF 181,440). That's 5× the employee limit and would generate CHF 10'886 in annual tax savings — roughly CHF 8'709 more than you save today.

Counterpoint: you lose employer BVG contributions (typically 7–18% of salary), unemployment insurance, and accident cover. The Pillar 3a uplift is rarely the deciding factor in going freelance.

What you need to know

How Pillar 3a actually works.

The contribution limit depends on whether you have BVG

If you're employed and your employer enrolls you in a Pillar 2 pension fund (BVG), your 2026 Pillar 3a limit is CHF 7,258. If you're self-employed without a Pillar 2, you can contribute up to CHF 36,288, but capped at 20% of your net earned income — so you only get the full limit if you earn at least CHF 181,440 net. These two numbers come from the BVG ceiling: 8% of the BVG maximum (CHF 7,258) for employees, 40% (CHF 36,288) for the self-employed.

The deduction is worth your marginal rate

A CHF 7,258 contribution doesn't save you CHF 7,258 in tax. It saves you your marginal rate — the rate on your next franc of income. At a typical Zurich married income of CHF 150k, the marginal combined rate is around 30%, so the saving is roughly CHF 2,177. In Zug, the same contribution saves about CHF 1,234. In Geneva or Lausanne, closer to CHF 2,830.

Tax-deferred compounding is the bigger prize

Inside a Pillar 3a account, capital gains and dividends are not taxed during the accumulation phase. Withdrawal triggers a one-time lump-sum tax at a reduced rate (typically 5–12% depending on canton and amount). That gap — between zero internal tax and the full marginal rate you'd pay in a regular brokerage — is where most of the long-run value comes from.

2026: retroactive buy-ins are now possible

From the 2025 tax year (filed in 2026), you can retroactively close contribution gaps from prior years — up to 10 years back. This is one of the most consequential changes to Pillar 3a in two decades. If you missed contributions during career breaks, parental leave, or while living abroad, this is the year to start backfilling.

Sources