Pillar 3a is one of the most effective tools for saving taxes in Switzerland — whether you're employed or self-employed. Contributions can be fully deducted from taxable income — at all three levels: federal, cantonal, and municipal.
But how much do you actually save? That depends on your income, your canton of residence, and your municipality. Our interactive calculator shows you the exact savings.
01Calculate your tax savings
Enter your taxable income, canton, and municipality. The calculator instantly shows how much tax you save through the maximum 3a contribution.
02How the calculation works
The tax savings from pillar 3a result from the difference in tax burden with and without the 3a deduction. Since Swiss taxes are progressive, the deduction works at the so-called marginal tax rate — the tax rate on the last franc of your income.
Calculated according to the progressive tariff per DBG Art. 36. The higher the income, the higher the marginal rate (up to 13.2% for singles).
Each canton has its own progressive tariff. Rates vary significantly — from under 4% in Zug to over 17% in Basel-Stadt.
Calculated as a multiple of the cantonal tax (tax multiplier). Depending on the municipality, the multiplier can range from 50% to over 200%.
Church members pay an additional percentage on the cantonal tax (8–18% depending on the canton).
03Maximum 3a contributions 2025/2026
Maximum contributions are adjusted regularly. For 2025/2026:
| Situation | Maximum 3a contribution |
|---|---|
| Employed with occupational pension (BVG) | CHF 7,258 |
| Self-employed without BVG | CHF 36,288 (max. 20% of net income) |
04Marginal tax rate: Why every franc counts
Swiss income tax is progressive: the more you earn, the proportionally more tax you pay. The marginal tax rate indicates how much tax is due on the next franc earned.
A 3a contribution reduces your taxable income at the top — where the tax rate is highest. This means: the higher your income, the more you benefit from the deduction.
| Income (single, ZH) | Marginal rate (approx.) | 3a savings (approx.) |
|---|---|---|
| CHF 50,000 | ~18% | ~CHF 1,300 |
| CHF 80,000 | ~25% | ~CHF 1,800 |
| CHF 100,000 | ~28% | ~CHF 2,000 |
| CHF 150,000 | ~33% | ~CHF 2,400 |
05Optimization tips
- Multiple 3a accounts: Open 3–5 accounts and stagger withdrawals across multiple tax years — this breaks the progression upon withdrawal.
- Pay in before December 31: The 3a contribution is deducted in the tax year you pay in. Don't wait until the last minute.
- Bank or insurance: Bank products (3a account, securities) are more flexible than insurance solutions. You can adjust or pause the amount annually.
- As a self-employed person without BVG: Check whether a voluntary BVG affiliation or full 3a utilization (20% rule) is more favorable.
- Pension fund buy-in: If you already max out 3a, you can additionally buy into the 2nd pillar (BVG) — also tax-deductible.