Pillar 3a calculator for the self-employed 2026 and 2027
Enter your net profit: the calculator shows your maximum, what you can still pay in by 31 December and how much tax it saves. Free, no sign-up, in your browser.
Law as of 12 November 2026. Art. 7 and 7a BVV 3; 2027 amounts set by the Federal Council on 2 October 2026.
Your figures
Profit from self-employment after all business expenses, as in your tax return.
Federal, cantonal and communal tax together, for example from your canton's tax calculator.
Your pillar 3a
Maximum for 2026
CHF 16'000.00
- Rule that applies20 % of your net profit
- 20 % of net profitCHF 16'000.00
- Maximum reached from a net profit ofCHF 181'440.00
- Still to pay in by 31 DecemberCHF 16'000.00
The money must be credited to the 3a account by 31 December.
How we calculate
1. With or without a pension fund
If you belong to a pension fund (Pensionskasse), the small pillar 3a applies: at most CHF 7,258 in 2026 and CHF 7,373 in 2027, whatever your profit (Art. 7 para. 1 lit. a BVV 3).
2. 20 % of net profit
Without a pension fund you may pay in 20 % of your earned income. For the self-employed, that is the net profit (Reingewinn) from self-employment. A loss means no deduction.
3. Maximum
The 20 % is capped at 40 % of the BVG upper limit: CHF 36,288 in 2026 and CHF 36,864 in 2027 (Art. 7 para. 1 lit. b BVV 3). The cap applies from a net profit of CHF 181,440 (2027: CHF 184,320).
4. What is left and the tax saving
We subtract what you have already paid in this year. With your marginal tax rate for federal, cantonal and communal tax together, we estimate the tax saving on the maximum.
What the calculator assumes
- Net profit means the profit of your Einzelfirma (sole proprietorship) after all business expenses, as it appears in your tax return.
- If you are employed by your own GmbH or AG and insured in a pension fund, choose "with a pension fund".
- If you switch from employment to self-employment during the year, the calculator does not combine both parts. The small amount then applies to the employed period, plus 20 % of the self-employed profit, together at most the large amount.
- Buy-ins for gaps from 2025 are not included. They are possible on top, at most the small amount per year (Art. 7a BVV 3).
- The tax calculator of the ESTV (Federal Tax Administration) or your canton gives you your marginal rate. Without it, the calculator shows no saving.
Norman in Switzerland
Norman is an AI bookkeeping app for the self-employed and small companies. In Germany and Poland it captures receipts, matches bank transactions, writes invoices and prepares tax returns today; you review and approve. For Switzerland, Norman is in preparation.
Frequently asked questions about pillar 3a
How much can I pay into pillar 3a as a self-employed person in 2026?
Without a pension fund, 20 % of your net profit, at most CHF 36,288. With a pension fund, at most CHF 7,258, the same as employees.
What is the pillar 3a maximum for 2027?
CHF 7,373 with a pension fund and CHF 36,864 without one. The Federal Council set the amounts on 2 October 2026; they apply from 1 January 2027.
What is the deadline for pillar 3a payments?
The money must be credited to your 3a account by 31 December. An order placed on 31 December is not enough if the bank books it in January.
What happens if I paid in too much?
The part above your maximum cannot be deducted from your income. Ask your 3a provider what happens to the amount paid in excess.
Can I make up missed pillar 3a years as a self-employed person?
Yes, for gaps from 2025, if you had AHV-liable earned income in the gap year and pay the full regular amount in the buy-in year. At most the small amount per year, CHF 7,258 in 2026.
Information, not tax or legal advice. The calculator neither stores nor sends your input.