Pillar 3a tax saving in 2026, canton by canton
On a salary of 120'000 francs, paying 7'258 francs into Pillar 3a cuts this year's tax by between 1'241 francs in Zug and 2'503 francs in Basel-Landschaft.
For a single person in 2026, in the canton's main town.
17 cantons, three salaries
| Canton | Salary 80'000 | 120'000 | 180'000 |
|---|---|---|---|
| Zurich | 1'467 | 1'888 | 2'488 |
| Basel-StadtBasel | 1'749 | 2'014 | 2'304 |
| Basel-LandschaftLiestal | 2'015 | 2'503 | 2'881 |
| AargauAarau | 1'472 | 1'862 | 2'225 |
| Lucerne | 1'275 | 1'542 | 1'888 |
| Solothurn | 1'875 | 2'136 | 2'582 |
| Schwyz | 960 | 1'295 | 1'593 |
| Zug | 739 | 1'241 | 1'635 |
| Bern | 1'684 | 2'283 | 2'720 |
| ThurgauFrauenfeld | 1'499 | 1'857 | 2'147 |
| GraubündenChur | 1'570 | 1'888 | 2'243 |
| St. Gallen | 1'784 | 2'122 | 2'437 |
| TicinoBellinzona | 1'691 | 2'213 | 2'610 |
| Fribourg | 1'869 | 2'278 | 2'904 |
| VaudLausanne | 1'849 | 2'440 | 2'915 |
| Geneva | 1'894 | 2'309 | 2'696 |
| ValaisSion | 1'726 | 2'387 | 3'349 |
Less tax, in francs, from paying 7'258 francs into a 3a in 2026. Federal, cantonal and communal income tax in the canton's main town. Single, aged 40, no children, no church tax, employed with a pension fund. The other nine cantons are not in the table.
Why the tax saving differs by canton and salary
The payment comes off your taxable income, and it comes off the top. So what you save is the rate that the Confederation, your canton and your commune charge on your top francs.
That rate rises with income, and every canton sets its own. The same payment therefore saves more on a higher salary, and more in a canton with high tax rates than in one with low rates.
What the payment costs you
The money is locked until five years before the official retirement age, which for most people means 60. Before then you can take it out only in certain cases, such as buying your own home, becoming self-employed or leaving Switzerland for good.
When you take it out, it is taxed separately from your other income, at a lower rate. What that comes to in your canton is in Capital-withdrawal tax by canton.
The deadline
For 2026, what counts is money credited to your 3a account by 31 December. Many providers set an earlier last day for transfers. What changes on 1 January is in Swiss pension figures for 2027.
Paid the full amount for 2026, and less in 2025? A year from 2025 on can be made up under conditions: Pillar 3a retroactive top-up.
How we worked it out
We used SORVA's tax calculation with the 2026 rates of the Confederation, the canton and its main town. The person is single, aged 40, with no children and no church tax, and employed with a pension fund. From the salary we deduct the contributions to AHV, unemployment and accident insurance and the pension fund, the flat deduction for work expenses, the deduction for insurance premiums and, where the canton has one, its personal deduction for single people. The saving is the tax without the payment minus the tax with a payment of 7'258 francs.
We then recalculated all 51 figures with the Federal Tax Administration's tax calculator. The largest difference was 52 francs (Zug, salary 120'000), and 41 of the 51 were within 20 francs. The differences come mostly from the deductions each calculation assumes: the contributions taken off the salary and, in Zug, a deduction for rent that we leave out.
Your own figure
Your saving depends on your commune, your other deductions and whether you are married. In these 17 cantons, SORVA works it out for your commune, on your own numbers, in every year your plan pays into a 3a. We take no commissions and sell no financial products.
Free during the public beta, at sorva.ch.
Common questions
Does Pillar 3a save tax on a low salary too?
Yes, but less, because the rate on your top francs is lower. If you pay no income tax, it saves nothing.
Is the payment deductible in every canton?
Yes. It comes off your income for federal tax and for the tax of every canton.
Does a married couple save twice as much?
Each of you can pay in if you both have earned income. A married couple is taxed together and on a different rate, so the saving is not simply double the table.
I am self-employed with no pension fund. Does the table apply to me?
No. Without a pension fund you can pay in up to 20 percent of your earned income, at most 36'288 francs for 2026. The table is for employees with a pension fund.
Sources: BVV 3 (SR 831.461.3) Art. 3 and Art. 7; DBG (SR 642.11) Art. 33 para. 1 let. e and Art. 38; StHG (SR 642.14) Art. 9 para. 2 let. e; Federal Tax Administration tax calculator (swisstaxcalculator.estv.admin.ch), tax year 2026, queried on 9 November 2026.
Figures calculated on 9 November 2026 with the 2026 rates. Last updated: 9 November 2026.
Educational information, not financial or tax advice. The figures are estimates for the person described above, for 2026. Your cantonal tax office can confirm what applies to you.