Switzerland's Pillar 3A in 2026: The "Catch-Up" Year Is Finally Here

For decades, the Pillar 3a rule was "use it or lose it." If you didn't pay in by December 31st, that tax deduction was gone forever. That changes in 2026.

As of January 1st, 2026, the Swiss pension system has introduced a major reform allowing residents to "buy back" missed contributions from previous years. Here is everything you need to know to optimize your retirement and tax bill this year.

1. The Big Change: Retroactive Buy-Backs

For the first time ever, you can now fill "contribution gaps." If you didn't pay the full amount in 2025 because you were traveling, between jobs, or simply didn't have the cash, you can make up for it now.

The "10-Year Rule": You can look back up to 10 years to fill gaps.

The "2025 Starting Line": Important! You can only fill gaps that occurred from 2025 onwards. Gaps from 2024 or earlier remain "lost."

The "Small Limit" Cap: Even if you have a massive gap, the maximum you can "buy back" in a single year is capped at the current "small" 3a limit (CHF 7,258).

2. 2026 Contribution Limits

The Federal Council has kept the contribution limits stable for 2026. To qualify for a buy-back, you must first pay the maximum for the current year:

Category2026 Max ContributionWith a Pension Fund (2nd Pillar)CHF 7,258Without a Pension Fund (Self-Employed)20% of net income (Max CHF 36,288)

Exporter vers Sheets

Pro Tip: If you are an employee, your total potential 3a deposit this year could be CHF 14,516 (CHF 7,258 for 2026 + CHF 7,258 buy-back for 2025).

3. Eligibility Checklist

To make a catch-up payment in 2026, you must meet these criteria:

-Employment: You must have earned income subject to AHV in both the year of the gap (2025) and the year of the payment (2026).

-Current Year Maxed: You cannot start a buy-back until your regular 2026 contribution of CHF 7,258 is fully paid.

-No Withdrawals: You cannot make buy-backs if you have already started drawing retirement benefits from your Pillar 3a.

4. For Expats: Don't Leave Money on the Table

If you are taxed at source (Quellensteuer), remember that Pillar 3a deductions are not automatic.

Deadline: You must apply for "Standard Taxation in Arrears" (Nachträglic

heordentliche Veranlagung) by March 31st to claim your 3a tax savings.

Benefit: Depending on your canton and income, maxing out your 3a can save you between CHF 1,500 and CHF 2,500 in taxes annually.

Summary: Your 2026 Strategy

Automate your regular 2026 payment (CHF 604.85/month) to hit the limit.

Check your 2025 statement. If you paid less than CHF 7,258, calculate your "gap."

Make a separate "Buy-back" transfer. Most providers (like VIAC, finpension, or traditional banks) now have a specific "Retroactive Payment" option in their apps.