Pillar 3a limits by year
Tax year 2026
What you pay into pillar 3a (3e pilier A) during the year is deducted from your income, up to a limit. The limit depends on whether you have a pension fund (2nd pillar, caisse de pension).
| Year | With a pension fund | Without a pension fund |
|---|---|---|
| 2026 | CHF 7'258 | 20% of your earned income, at most CHF 36'288 |
| 2025 | CHF 7'258 | 20% of your earned income, at most CHF 36'288 |
2026 Source: 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 7 (chiffre 13)
2025 Source: DÉCLARATION 2025 PERSONNES PHYSIQUES - Une aide pratique pour remplir votre déclaration, p. 18
Only payments made during the year count.
Source: 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 7
The same limits apply to cantonal and communal tax: here Geneva follows federal law.
Source: Loi sur l'imposition des personnes physiques (LIPP), art. 31 let. c
Catching up (rachat 3a)
In 2026, you can also make up for years when you didn’t pay in the maximum, from 2025 on and within the last 10 years: at most CHF 7'258 in the year you catch up.
Sources: 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 8; Ordonnance sur les déductions admises fiscalement pour les cotisations versées à des formes reconnues de prévoyance (OPP 3), RS 831.461.3, p. 7 (art. 7a al. 2), p. 9 (disposition transitoire)
Check the official source before you rely on a figure: it has the final word.
Every figure on these pages comes from Taxpresso’s own code, where it cites the official document shown next to it. The official documents are in French. These pages are a reference, not tax advice. If in doubt, ask the cantonal tax office (AFC).