Pillar 3a: maximum tax deductions for 2027

Context

TL;DR

• The maximum amounts for pillar 3a will change from January 1, 2027
• With 2nd pillar: 7373 francs, today 7258
• Without 2nd pillar: 36864 francs, today 36288
• Communication published in Bern on October 5, 2026

Key facts

• Scope → tied individual pension provision, pillar 3a
• Publication → October 5, 2026
• Location → Bern
• With 2nd pillar → 7373 francs, currently 7258
• Without 2nd pillar → 36864 francs, currently 36288
• Entry into force → January 1, 2027

On October 5, 2026, in Bern, an external communication on the new limits for the maximum permitted tax deduction for tied individual pension provision, that is, pillar 3a, was published. The update concerns the 2027 tax year and distinguishes two categories based on whether a 2nd pillar is present.

For people who have a 2nd pillar, the limit will rise to 7373 francs. The communication states that the current value for the same category is 7258 francs. The change therefore concerns the maximum ceiling of the permitted deduction, not a single amount valid for everyone.

For people who do not have a 2nd pillar, the new limit will instead be 36864 francs, compared with the 36288 francs currently indicated. Here too, the figure is presented as the maximum tax deduction within pillar 3a.

The two adjustments will enter into force on January 1, 2027. This date separates the current values reported in the communication from the new maximum amounts planned for 2027.

Two thresholds defined by pension provision

The distinction to apply is simple: anyone with a 2nd pillar falls under the first maximum; anyone without one falls under the second. The text does not present any other categories, intermediate thresholds or additional amounts. For this reason, the presence of a 2nd pillar is the first element to check when reading the update.

The publication does not provide rates, estimates of savings or simulations linked to individual incomes. The text focuses on the two amounts and the effective date. The certain fact is the change to the maximum limit and its entry into force on January 1, 2027.

Anyone following the topic of terzo pilastro 3a therefore finds two figures to keep distinct: the maximum amount provided for those with a 2nd pillar and the one provided for those without one. The reference remains tied individual pension provision, not a different tax item.

The news focuses exclusively on tied individual pension provision. For the rest, the communication consulted adds no details on deadlines, personal calculations or different methods of application. The central points therefore remain the date of January 1, 2027, and correctly identifying one's category.

Operational details

The comparison with the Swiss tax system

The change in the maximum limits does not automatically produce the same tax effect for every person. The announcement provides two certain variables: the presence of a 2nd pillar and the limit applicable from January 1, 2027. It does not provide income, tax rates or final results, so it does not allow the maximum amount to be converted into an individual figure for tax saved.

Three levels to keep separate

The pillar 3a deduction must be viewed within the Swiss tax system, which comprises direct federal tax, cantonal tax and municipal tax. Each Canton has its own law and its own multiplier; for municipalities, the multiplier is applied to cantonal tax. The practical consequence is that the same maximum limit is not, on its own, enough to estimate the tax effect for someone living in a given area.

The 2nd pillar referred to in the announcement is occupational pension provision LPP/BVG. Pillar 3a should not be confused with AVS/AHV: they are different elements of Swiss pension provision, while the announcement concerns exclusively the maximum deduction for 3a. The measure does not change VAT: it is a tax limit linked to pillar 3a.

In a household budget, the change should be distinguished from the cost of living. It does not describe prices or wages, but the ceiling of the permitted deduction. For this reason too, the correct comparison is not between the new maximum limit and a monthly expense: it is between the threshold applicable to one's category and the previous limit.

To make a personal comparison, the correct step is to enter the maximum limit in dichiarazione delle imposte and consider the applicable tax levels separately. Without income and individual tax data, the source does not allow a simulation of the final amount.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

How to apply the limit in 2027

The review can be organized without introducing figures not stated by the source. The starting point is the effective date: the new maximum amounts apply from January 1, 2027. For comparison with the previous situation, the communication reports the current limits as 7258 francs for those with a 2nd pillar and 36288 francs for those without one.

Four-step procedure

1. Identify the year. If you are working on the 2027 tax year, consider the January 1, 2027 effective date indicated in the communication. 2. Verify the category. Ask yourself whether you have a 2nd pillar: this is the distinction used to choose the maximum amount. 3. Match the limit. With a 2nd pillar, the 2027 reference is 7373 francs; without a 2nd pillar, the reference is 36864 francs. 4. Check the tax return. Consider the maximum amount for pillar 3a in dichiarazione delle imposte without confusing the amount for your category with the other limit.

This sequence avoids the most immediate error: applying 36864 francs to someone who falls into the category with a 2nd pillar, or using 7373 francs when the 2nd pillar is not present. The source does not introduce any other classifications, so it is not correct to derive a third threshold based on income, canton or other conditions not indicated.

The communication does not report a deadline for submitting the tax return, an applicable tax rate or a calculation of the savings. These data cannot be added based solely on the maximum amounts. The comparison between 2026 and 2027 must also be made while keeping the current figures separate from those that will take effect on January 1, 2027.

For an additional review of your personal situation, you can organize the data without replacing the official distinction between the two categories. To check the effect of the new limit in your case, use calcolatore stipendio/imposte.

Source: admin.ch