Pillar 3a: Maximum tax deductions for the 2027 tax year – increase in deduction limits
In 2027, employed and self-employed persons affiliated with an occupational pension fund may contribute a maximum of CHF 7'373 to Pillar 3a and deduct this amount for tax purposes. Compared with 2026, this represents an increase of CHF 115. Employed and self-employed persons who are not affiliated with an occupational pension fund may contribute up to 20 per cent of their net earned income; the maximum amount will increase to CHF 36'864 in 2027, CHF 576 more than in 2026. The new maximum deduction amounts also constitute the applicable contribution limits and apply from 1 January 2027.
