If you contributed less than you were allowed to pay into Pillar 3a in 2025, you are in the first group of people who can fix it. A change to the BVV 3 ordinance, in force since 1 January 2025, introduced retroactive 3a purchases. The Federal Social Insurance Office (BSV) confirms that purchases can be made for the first time in tax year 2026, retroactively for 2025.
This guide is the practical side: what to check, in which order to pay and what to ask your bank or insurer. For the general limits and the tax saving of a normal year, see our Pillar 3a contribution limit guide.
The rules in one table
| Rule | What the BSV says |
|---|---|
| Earliest gap year | 2025. Gaps from 2024 or before cannot be closed |
| First purchase year | 2026 |
| How far back | Up to ten years |
| Precondition | Full ordinary contribution paid in the purchase year |
| Maximum purchase per year | One purchase of up to the “small contribution”: CHF 7,258 in 2026 |
| Eligibility | AHV-liable earned income in Switzerland in both the gap year and the purchase year |
| Tax treatment | Fully deductible, in the year the purchase is made |
Sources: BSV, Die dritte Säule, BSV, Ihr Beitrag an die 3. Säule and the Federal Council announcement of 6 November 2024, checked on 15 November 2026.
For reference, the ordinary maximum since 2025 is CHF 7,258 a year if you are affiliated to a pension fund (2nd pillar), or 20% of earned income up to CHF 36,288 if you are self-employed without one.
Step by step with your provider
- Work out your 2025 gap. Download the 2025 contribution certificate from every 3a account. Subtract the total from the maximum that applied to you in 2025. If you started a job, left Switzerland or became self-employed during the year, note the dates: you were only eligible for months with AHV-liable earned income.
- Pay the ordinary 2026 contribution in full. This comes first. The BSV page says ordinary contributions must be booked on the 3a account by 31 December to count for that year, so do not leave it to the last days.
- Ask the provider for its catch-up form. Banks and insurers have to document purchases so that tax authorities can check them later. Expect a declaration of your contributions in the gap year and of your other 3a accounts. Ask for their internal deadline, which may be earlier than 31 December.
- Make one purchase payment, labelled as such. Send the amount the provider confirms, using the reference it gives you, so the payment is booked as a purchase and not as a second ordinary contribution, which the provider could refuse because it exceeds the ordinary limit.
- Keep the purchase confirmation. You will receive a separate certificate for the purchase. Enter it in your 2026 tax return together with the ordinary contribution certificate.
A worked example
Anna is employed in Zurich and affiliated to a pension fund. In 2025 she paid CHF 3,000 into her 3a account.
| Item | Amount |
|---|---|
| Ordinary maximum 2025 | CHF 7,258 |
| Paid in 2025 | CHF 3,000 |
| Gap for 2025 | CHF 4,258 |
| Ordinary contribution paid in 2026 | CHF 7,258 |
| Catch-up purchase in 2026 (below the CHF 7,258 cap) | CHF 4,258 |
| Total 3a deduction in her 2026 return | CHF 11,516 |
The tax effect depends on her canton, municipality and income. If her combined marginal rate were 25%, the purchase alone would reduce her tax bill by about CHF 1,064; at 30%, by about CHF 1,277. These rates are illustrations, not her actual rates: use your canton’s tax calculator with your own figures.
Now imagine Ben, self-employed without a pension fund, who could have paid CHF 20,000 in 2025 but paid nothing. He can still only buy back CHF 7,258 per year on top of his ordinary contribution, so closing the full gap takes three purchase years.
Common mistakes
- Paying the purchase before the ordinary contribution. The order matters; without the full ordinary payment, no purchase is allowed that year.
- Counting only one account. If you split 3a between a bank and an insurer, a gap at one may be covered by the other.
- Expecting a 2025 refund. The deduction goes into the year of payment. Nothing changes in your 2025 assessment.
- Assuming older gaps qualify. Years before 2025 are closed for good.
- Forgetting eligibility in the purchase year. If you stop working or leave Swiss social security, you lose the right to make purchases.
Keep a record that separates payment year from gap year
Create a folder with your 2025 certificates, proof of the ordinary 2026 contribution, the provider’s purchase form and the final purchase confirmation. Check that the confirmation names the gap year and the purchase year. The rules were written so that tax authorities can check purchases later, so keep these documents with your tax records.
For the difference between Pillar 3a and the other pillars, and how 3a fits a typical expat situation, start with the Pillar 3a guide for expats.
Next steps for Swiss taxes
Core guides
Frequently Asked Questions
- Can I cover a 2025 gap in 2026?
- Yes. According to the Federal Social Insurance Office (BSV), 2026 is the first tax year in which a catch-up purchase can be made, and it can cover 2025. Gaps from 2024 or earlier cannot be bought back.
- How much can I pay as a catch-up purchase in one year?
- On top of the ordinary contribution, the BSV allows one purchase per year of up to the so-called small contribution, CHF 7,258 in 2026. The purchase cannot be larger than your actual gap. If your gap is bigger, for example as a self-employed person without a pension fund, you need several years to close it.
- What if I hold accounts at several providers?
- Collect the 2025 contribution certificates from every 3a account before you ask for a purchase. Each provider only sees what reached it, so the gap must be calculated across all accounts. Expect to sign a declaration listing them.
- Which tax year records the deduction?
- The year in which you make the purchase. A catch-up payment made in 2026 for 2025 is deducted in your 2026 tax return, not by reopening 2025. It is fully deductible from taxable income, like the ordinary contribution.
- What happens if I do not pay the full ordinary contribution first?
- Then a purchase is not allowed for that year. The BSV makes the full ordinary annual contribution a precondition. Providers usually check this before accepting the purchase, so pay the ordinary amount early and keep the confirmation.
- Can I catch up after moving to Switzerland mid-2025?
- Only for the part of the year in which you had AHV-liable earned income in Switzerland. You also need such income in the purchase year. Ask your provider how it calculates the eligible amount for a partial year, and keep your payslips or salary certificate.
