Prévoyance 3a (pilier 3a)
Calculez la déduction maximale du pilier 3a et l'économie d'impôt selon l'affiliation au 2e pilier.
Data verified · May 2026
What is pillar 3a in Switzerland?
Pillar 3a is Switzerland's tied private pension, the third layer of the three-pillar system, based on art. 82 BVG/LPP and the OPP 3 ordinance. Contributions are deducted from your taxable income, which makes it the most effective legal tax break for residents — including expats — in exchange for capital locked until retirement.
Source: OPP 3 art. 7; art. 82 BVG/LPP; Federal Tax Administration (FTA/AFC). · updated 2026
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Everything about Prévoyance 3a (pilier 3a)
📋Overview+
Calculates your maximum tax-deductible pillar 3a contribution in Switzerland and the resulting tax saving. Pillar 3a (tied private pension, art. 82 BVG/LPP and OPP 3) is the main tax break available to employees and self-employed expats: contributions are deducted from taxable income, and the capital stays locked until retirement.
💡 Best practices
- Max out the 3a before other savings: at a 25% marginal rate, the 7,258 CHF employee cap saves roughly 1,815 CHF of tax per year.
- Open several 3a accounts and stagger withdrawals over different tax years to reduce the progressive lump-sum tax at retirement.
- If you leave Switzerland permanently, you can withdraw the 3a capital — withholding tax then depends on the canton of your foundation.
- Self-employed without a pension fund: apply the 20% to net income after AVS/AHV contributions, not to revenue.
📖User guide+
How to use this calculator
- 1
Indicate whether you are affiliated to an occupational pension fund (2nd pillar / BVG-LPP).
- 2
If you have no 2nd pillar, enter your net self-employment income.
- 3
Enter your marginal tax rate (federal + cantonal + communal).
- 4
Read your maximum deduction and the estimated tax saving.
📚Glossary+
- Pillar 3a
- Tied private pension savings, deductible from taxable income within annual limits and locked until retirement (early withdrawal only for home purchase, self-employment or permanently leaving Switzerland).
- Small vs large cap
- Employees with a pension fund may deduct up to 7,258 CHF per year; those without a 2nd pillar may deduct 20% of net income, capped at 36,288 CHF (OPP 3 art. 7).
- Marginal tax rate
- The rate applied to your last franc of income; it determines how much each 3a contribution actually saves you in tax.
ℹ️Sources & updates+
Last data update
May 21, 2026
Sources and references
OPP 3 art. 7; art. 82 BVG/LPP; Federal Tax Administration (FTA/AFC).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Prévoyance 3a (pilier 3a)
What is pillar 3a in Switzerland?+
Pillar 3a is Switzerland's tied private pension, the third layer of the three-pillar system, based on art. 82 BVG/LPP and the OPP 3 ordinance. Contributions are deducted from your taxable income, which makes it the most effective legal tax break for residents — including expats — in exchange for capital locked until retirement.
How much can I pay into pillar 3a?+
If you belong to an occupational pension fund (2nd pillar), the annual cap is 7,258 CHF. Without a 2nd pillar — typically the self-employed — you may contribute 20% of net income, up to 36,288 CHF. Both limits come from OPP 3 art. 7 and are adjusted periodically by the federal authorities.
How much tax does a 3a contribution save?+
Your saving equals the contribution multiplied by your marginal tax rate (federal, cantonal and communal combined). Contributing the full 7,258 CHF employee cap at a 25% marginal rate saves about 1,815 CHF per year. High earners in high-tax cantons save proportionally more, which is why maxing out the 3a is standard advice.
Do expats benefit from pillar 3a?+
Yes — anyone with income subject to Swiss AVS/AHV can contribute, regardless of nationality or permit. Expats taxed at source must usually request an ordinary assessment (or a rate correction where still available) to claim the deduction. If you leave Switzerland permanently, the accumulated capital can be withdrawn early.
How is the 3a capital taxed at withdrawal?+
The lump sum is taxed separately from other income at a reduced pension-capital rate (art. 38 of the federal LIFD, plus cantonal scales). Because this exit tax is progressive, splitting your savings across several 3a accounts and withdrawing them in different tax years typically lowers the total bill.
What is the most common pillar 3a mistake?+
Contributing above the legal cap: the excess is not deductible and the foundation may have to refund it. Self-employed contributors also often apply the 20% to turnover instead of net income after social contributions. Check your net determining income — and your pension-fund affiliation — before setting the annual payment.