Pillar 3a: pay in before 31 December

What it is

Pillar 3a (3e pilier A) is a retirement savings account at a bank or an insurer. What you pay in during the year is deducted from your taxable income, up to a yearly limit.

Why before 31 December

Only payments actually made during the tax year count. A payment made in January counts for the new year, not the one you’re declaring. Give your transfer time to arrive.

Who can pay in

You need income from work, employed or self-employed, and to be insured with AVS/AI. A short break (military service, unemployment, illness) doesn’t take that right away.

How much

The limit depends on your pension fund (2nd pillar, caisse de pension). If you’re in one, it’s a fixed maximum. If not, it’s a share of your earned income, up to a higher maximum. The amounts change over the years: you’ll find them in the federal instructions and the Geneva guide, linked below.

From 2026, you can also make up for years since 2025 when you didn’t pay in the maximum, under conditions.

As a couple

Each of you pays into your own account and has your own line on the return (c.A and c.B).

What to keep

Your bank or insurer sends you an attestation. Attach it to your return: without it, the deduction isn’t allowed.

Good to know

This money is for retirement. When it’s paid out to you, it’s taxed: separately, if it’s paid as a lump sum.

In Taxpresso, ask Claude what a payment would save you this year: it shows the room you have left, from the official limits.