Pillar 3a & Swiss retirement savings: the official 2026 figures

With a pension fund: at most CHF 7'258 per year. Without a pension fund (e.g. self-employed with no 2nd pillar): 20 percent of your earned income, capped at CHF 36'288. Only people with income subject to AHV contributions can pay in. (BSV/ESTV, tax year 2026)

Ordinarily at the earliest 5 years before the AHV reference age: and at the latest 5 years after it, provided you are still working. Earlier withdrawal is possible in five cases only: buying into a pension fund, receiving a full disability (IV) pension, starting or changing self-employment, leaving Switzerland permanently, or buying/amortising owner-occupied housing. (BSV)

Yes: retroactive buy-ins are now possible: for the first time in tax year 2026, for gaps from 2025 onward. At most the "small deduction" (CHF 7'258) per year, and only if you also pay the full current maximum in the buy-in year and had AHV-liable income in both years. Gaps from before 2025 cannot be made up. (BSV)

Contributions are fully deductible from taxable income: at federal, cantonal and communal level. How much that is worth depends on your income and your canton, because the tax burden varies enormously: compare taxes across all 26 cantons or run your own profile through the calculator.

Capital withdrawals from pillar 3a are taxed separately from your other income, at a reduced rate. The rate depends on the amount and, heavily, on your canton, the cantonal comparison is worth a look here too. For the exact numbers in your case: tax office or a professional.

Pillar 1 is the AHV (state pension): mandatory, covers basic living costs. Pillar 2 is the pension fund (BVG/occupational pension): funded through salary deductions together with your employer, maintains your accustomed standard of living. Pillar 3 is private savings: voluntary: either tied pillar 3a with the tax deduction, or flexible pillar 3b without withdrawal rules.

With a complete contribution record, the monthly old-age pension ranges from CHF 1'260 (minimum) to CHF 2'520 (maximum), amounts in force since 1 January 2025. For married couples the two pensions together are capped at 150 percent of the maximum, i.e. CHF 3'780 per month. New: the 13th AHV pension, paid for the first time in December 2026, equal to one twelfth of the old-age pensions paid during the year. The reference age is 65 (for women it rises in steps to 65 by 2028). (BSV)

Pillar 3a is "tied": the federal government privileges it in taxes (deduction up to CHF 7'258 or CHF 36'288), but you only access the money under fixed withdrawal rules. Pillar 3b is "flexible" saving: bank savings, securities or insurance with no withdrawal rules, but generally without the 3a deductions; some cantons have their own rules.