Pillar 3a · Tax & Investing
Pillar 3a: How Much Tax Do You Really Save?
Every franc you pay into pillar 3a lowers your taxable income. How much that's worth depends on your income and where you live — and you can now even pay in missed years retroactively, going back to 2025.
This calculator uses live federal, cantonal and municipal tax data (ESTV). It shows your exact tax saving, the contribution gaps you can still close with a buy-in schedule, and how your 3a grows until retirement.
Clarity, not tax savings left on the table.
Pillar 3a is one of the simplest tax levers in Switzerland. We show you honestly how much you save — and where you're leaving potential unused.
Employment status
Contribution gaps (retroactive from 2025)
Gaps before 2025 cannot be closed — currently only 2025 is closable.
Regular contribution: max. 7’258
Investment until retirement
Optional — if you already hold 3a capital
Prefilled with your contribution above
Investment horizon
Long-term securities solution
Today's account interest
How the calculation works
The calculator runs your taxes twice using the official tariffs of the Swiss Federal Tax Administration (ESTV): once with your taxable income, once with your income minus your 3a contribution. The difference is your effective tax saving — made up of four layers:
- Direct federal tax — the same, strongly progressive tariff across Switzerland
- Cantonal tax — each canton has its own tariff
- Municipal tax — the tax multiplier of your municipality
- Church tax — depending on your confession and canton
That's why the calculator asks for your municipality, civil status, confession and children instead of using cantonal averages: the same income leads to different savings in two neighbouring municipalities, and civil status or child deductions change the tariff. The result is your saving — not an average.
Maximum 3a contributions 2025 and 2026
| Situation | 2025 | 2026 |
|---|---|---|
| Employed with a pension fund | CHF 7,258 | CHF 7,258 |
| Self-employed without a pension fund | 20% of net earned income, max. CHF 36,288 | 20% of net earned income, max. CHF 36,288 |
| Retroactive buy-in (additional) | max. CHF 7,258 per buy-in year, for gaps from 2025 (up to 10 years back) | |
Your regular contribution must reach your 3a foundation by 31 December. Source: FSIO/ESTV, tax year 2026.
Missed a contribution in an earlier year? Tax tip #10 shows how to catch up since 2025.
Marginal tax rate: why the full contribution pays off
Your 3a contribution comes off the top slice of your income — exactly where tax progression bites hardest. The higher your income, the higher your marginal rate and the bigger the saving per franc paid in. The same lever also works for a pension fund buy-in — often with even larger amounts:
| Taxable income | Effective rate on the contribution | Saving at CHF 7,258 |
|---|---|---|
| CHF 60,000 | 18.2% | CHF 1,318 |
| CHF 80,000 | 22.8% | CHF 1,655 |
| CHF 100,000 | 26.0% | CHF 1,888 |
| CHF 125,000 | 30.4% | CHF 2,206 |
| CHF 150,000 | 34.3% | CHF 2,492 |
Example: City of Zurich, single, no church affiliation, no children, tax year 2026 — calculated with the same ESTV tariffs this calculator uses. Your municipality may differ substantially: run the numbers above with your details.
Questions about pillar 3a?
The essentials before you pay in.
Your tax saving, the new retroactive buy-in from 2025, and the question of account vs. securities — in plain language.
How much tax does pillar 3a save me?
Your entire contribution is deductible from your taxable income in the year you pay it. Your saving is the actual reduction in tax — it depends on your income, your municipality and your marginal rate. The calculator works out your exact figure from current ESTV data.
How much can I pay in for 2026?
If you are affiliated with a pension fund, up to CHF 7,258. If you are self-employed without a pension fund, you can pay in 20% of your net earned income, up to CHF 36,288. The calculator sets the right maximum for you.
By when do I have to pay in for a given year?
Your regular contribution must reach your 3a foundation by 31 December of that year. Missed years from 2025 onward can now also be closed retroactively — see "Retroactive buy-in".
Is pillar 3a worth it for me?
The higher your marginal tax rate, the bigger the lever. The traffic light in the calculator shows at a glance whether you are making the most of it or leaving tax savings on the table.
What is the new retroactive 3a buy-in?
Since 1 January 2025 (BVV 3 Art. 7a), you can pay in years where you did not contribute the maximum, and deduct them from your taxes — up to ten years back. The first closable gap is the year 2025.
How much can I pay in retroactively?
At most one additional "small contribution" per year (2026: CHF 7,258). Several gap years can only be closed over several years. The calculator builds your schedule and shows how much of it is still closable.
How far back — and when does a gap expire?
Each gap from 2025 can be closed for up to ten years afterwards. A 2025 gap can therefore be paid in until 2035 at the latest; after that it expires for good.
What conditions do I have to meet?
You need AHV-liable earned income in Switzerland in both years — the gap year and the buy-in year. You must have paid the current year’s regular contribution in full, and you must not yet have drawn a 3a retirement benefit. You request the buy-in from your foundation.
Can the self-employed pay in retroactively too?
Yes. But the retroactive buy-in is also capped at CHF 7,258 per year for the self-employed — not at the large 20% limit. Larger gaps therefore need several buy-in years.
3a savings account or securities?
On a 3a savings account your money earns almost no interest. Invested — for example in a broadly diversified ETF — your 3a has significantly more long-term return potential, but with fluctuations. The calculator shows both paths side by side.
What does leaving it in cash cost me?
Over several decades the difference in return adds up substantially. The calculator shows your concrete return advantage over the account solution — at a return you set yourself.
When should I withdraw my 3a?
With several 3a accounts and a withdrawal staggered over several years, you lower the capital withdrawal tax. We plan the optimal order with you in the Expert Check.
Does FIN review my situation personally?
Yes. In the FIN Expert Check we go through your pillar 3a, your buy-in order and the tax lever together — tailored to your situation and thinking beyond a single year.
How does FIN charge?
Transparently and on a fee basis — agreed up front, with no commissions and no product sales. You get independent advice, not a sales pitch.
Is my data stored?
For the tax calculation our server queries the official ESTV tariffs — only the calculation values are transmitted (taxable income, municipality, civil status, denomination, number of children), without your name or email. With your consent we store your email address together with your inputs and results, to send you the evaluation and relevant retirement and tax tips (incl. partner offers). Your data stays with FIN and is not passed on to third parties. Unsubscribe anytime — details in the privacy policy.
Pillar 3a is just one building block.
3a, your pension fund, investments and taxes all work together. Real planning connects them into one clear strategy — matched to your stage of life.
FIN guides you independently at every step, so your decisions rest on your numbers, not on a product.
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