Steuer-Zerleger/CH/pillar-3a/pension-or-lump-sum/lump-sum-withdrawal/property-gains-tax/inheritance-tax/tax-by-municipality, all calculators

How much tax do you save today with pillar 3a or a pension fund buy-in – and what does the withdrawal cost later? Franc by franc, by federal, cantonal, municipal and church tax.Pillar 3a and pension fund buy-ins: save now, pay later – all cantons and all municipalities.Not just a number – see how your income and wealth tax comes about, franc by franc: federal, cantonal, municipal and church tax, bracket by bracket. All 26 cantons, all municipalities.Income and wealth tax bracket by bracket – all cantons and all municipalities.How much tax does a payout from your pension fund, pillar 3a or vested benefits cost? One-off and separate from your salary – broken down block by block into federal, cantonal, municipal and church tax.Lump-sum withdrawal tax block by block – all cantons and all municipalities.A lifelong pension or a lump sum from your pension fund? What you keep after all taxes – compared year by year, with federal, cantonal, municipal and church tax.Pension or lump sum: what you keep after all taxes – all cantons and all municipalities.How much property gains tax will you pay when you sell your flat or house? Gain, period of ownership and tax scale broken down – with cantonal, municipal and church tax where they apply.Property gains tax when you sell – all cantons and all municipalities.How much tax is due when you inherit or receive a gift? Tax-free amount, tax scale and municipality broken down – for every relationship, with a comparison of all 26 cantons.Inheritance and gift tax – all 26 cantons, every relationship.One household, every municipality: what your profile pays in income and wealth tax in each municipality in Switzerland – as a map, canton comparison and ranking.One household in all municipalities – map and ranking.

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Pillar 3a and pension buy-ins: calculate your tax savings

How much tax do you save by paying into pillar 3a (the third pillar) or buying into your pension fund – and how much will the withdrawal cost later? The calculator shows both for your municipality, also spread over several accounts and years.

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R1Overview

Compare this household across all municipalities ›

One-off tax on the payout · separate from other income

Estimate only, not adviceEarly withdrawal for home ownership (WEF) is taxed in the same way

Pension or lump sum? Compare what is left after all taxes ›

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R2Who takes how much

R3Staggering

R4Lump sum in blocks of 50,000

InfoGood to know about lump-sum withdrawals

Early withdrawal for a home (WEF)

An early withdrawal from a pension fund or pillar 3a for home ownership is taxed in the same way as a payout and added to your other withdrawals in the same calendar year. If you later repay an early withdrawal from the pension fund, the tax you paid is refunded on request, without interest; this right lapses 3 years after the repayment (Art. 83a BVG). The repayment is not deductible from income, and an early withdrawal from pillar 3a cannot be repaid. The calculator does not include the repayment.

Buy-in before withdrawal

If you bought into your pension fund in the 3 years before the withdrawal, the tax authority may reverse the deduction for the buy-in (Art. 79b para. 3 BVG). This is not included here.

Pension or lump sum?

A pension is taxed every year together with your other income; a lump sum is taxed once, separately.

Pension instead of lump sum?

After the withdrawal

The withdrawal, after tax, counts as part of your wealth (wealth tax) – for the first time on the reference date of 31 December of the year of withdrawal; interest and returns from it are income.

Staggering and tax avoidance

Staggered withdrawals are common, for example across several pillar 3a accounts or partial withdrawals from the pension fund. If withdrawals are split up only to save tax, the tax authority may in an individual case treat this as tax avoidance and add the withdrawals together.

Estimate only, not advice

Calculated according to the rules of each canton and checked against the FTA calculator; the tax assessment is what counts. Not taken into account: residence abroad (tax at source) and benefits for surviving dependants or in the event of invalidity.

R2Who takes how much

R3Per franc more or less

R4Income in tax brackets

Tip: tap or hover over rows, bands and bars to see the details.

R5Marginal-rate steps

Use the left and right arrow keys to move the income; Home and End jump to the edge.

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Map base: Federal Statistical Office (FSO), ThemaKart set 2026; © swisstopo (swissBOUNDARIES3D, official building address directory)

How the Steuer-Zerleger calculates: explanation, questions and examples for 2026

How the Steuer-Zerleger calculates

The pillar 3a calculator shows how much tax you save with a contribution to pillar 3a or a pension fund buy-in – and what the same contribution costs later when it is paid out.

The tax saving is the difference between two complete tax calculations for the tax year – without and with the contribution – each for federal, cantonal, municipal and church tax, at your place of residence. The contribution comes off the top of your income. So each franc saves the rate of the bracket it was in, and the table shows exactly which brackets the saving comes from.

When it is paid out, the balance is taxed as a lump-sum payment, once and separately from your other income. The calculator works out the additional tax that exactly this contribution triggers on withdrawal: at your place of residence at the time of withdrawal, together with the rest of the balance and other withdrawals in the same year. ‘Net tax effect’ is the saving minus this tax, without interest or returns. It also shows what spreading the money over several 3a accounts or a buy-in in instalments over several years changes, and how this adds up over the years until withdrawal.

All years are calculated with the tax scale of the selected tax year. It is a tax calculation, not advice: returns, fees and your situation at the time of withdrawal are not included.

Frequently asked questions

How much tax do you save with pillar 3a?

As much as the tax with the contribution is lower than without it. Because the contribution comes off the top of your income, it is mainly your marginal tax rate that counts: the higher your income and the tax coefficient, the more each franc saves. The calculator works out both tax calculations in full and shows the saving per level and per bracket. When the money is paid out later, the tax on the lump sum is added; the calculator works that out too.

How much can I pay into pillar 3a in 2026?

With a pension fund at most CHF 7,258; without a pension fund at most 20% of earned income, up to a maximum of CHF 36,288. The maximum applies per person; only people with earned income subject to OASI contributions can pay in. What can be deducted is what has been credited to the account by 31 December. Unused amounts cannot be transferred. From 2027 the limits are CHF 7,373 and CHF 36,864 respectively.

What taxes are due when pillar 3a is paid out?

The payout is taxed as a lump-sum payment: once, separately from your other income and with its own tax scale. What counts is your place of residence when the benefit falls due, not where you live today. All lump-sum withdrawals in a calendar year are added together, including those from the pension fund. The calculator shows the tax your contributions trigger on withdrawal and what is left for tax purposes after deducting it.

Why have several 3a accounts?

A 3a account can only be withdrawn as a whole, at the earliest 5 years before the reference age. Withdrawals in different calendar years are each taxed separately, usually at a lower rate because of progression. Staggering therefore only works with several accounts, opened early. The calculator compares 1 to 6 accounts. Staggering is common, but in individual cases it can be regarded as tax avoidance.

What is the benefit of a pension fund buy-in?

A pension fund buy-in is deductible from income, like pillar 3a, but without a fixed maximum: how much you can buy in is shown on your pension certificate. The calculator shows the saving for a buy-in in one year or spread over 1 to 5 years, and the tax the money will cost later on a lump-sum withdrawal. If it is drawn as a pension, it is taxed together with your other income.

What applies during the three-year lock-up period?

If capital is paid out from the 2nd pillar within 3 years of a buy-in, the deduction for the buy-in is cancelled – even for an early withdrawal for home ownership (WEF) or a withdrawal from a vested benefits account; pillar 3a does not count. As long as a WEF early withdrawal is outstanding, voluntary buy-ins are not possible. The calculator marks buy-in years that fall within the lock-up period.

Can I make up missed pillar 3a contributions?

From 2026 you can make up contribution gaps from 2025 onwards (3a buy-in): at most CHF 7,258 per year, only if the ordinary contribution has been paid in full and as long as you have not yet withdrawn a 3a account for retirement. A 3a buy-in can reduce your buy-in potential in the pension fund. The calculator asks for the 2025 gap.

Does the 3a balance count as wealth?

No. Until withdrawal, pillar 3a and pension fund balances are exempt from wealth tax and tax on investment income. After withdrawal the money counts as wealth, and interest and returns on it count as income. The calculator shows how much wealth tax is not due on the balance until withdrawal – as a separate line, not in the net result.

Tax savings in 2026 with pillar 3a in the 26 cantonal capitals

Saving in federal, cantonal and municipal tax for a contribution of CHF 7,258 to pillar 3a (2026 maximum with a pension fund); for the family, paid in by one person. Calculated with this page’s gross-salary estimator, without church tax and without wealth. The tax on the later withdrawal has not been deducted: it depends on age, number of accounts and place of residence at the time of withdrawal. To calculate your own household, use the calculator above.

Tax savings in 2026 with pillar 3a in the 26 cantonal capitals
Cantonal capitalSingle · Salary 100,000Saving CHFMarginal rate, top franc, ct.Married, 2 children · Salary 150,000Saving CHFSingle · Salary 250,000Saving CHF
Liestal (BL)2,14632.022,0783,118
Neuchâtel (NE)2,13131.762,0403,176
Fribourg (FR)2,08331.621,9703,061
Bellinzona (TI)2,06628.321,8632,806
Delémont (JU)1,96929.261,9942,891
Genève (GE)1,96629.211,8372,997
Solothurn (SO)1,92328.621,9172,777
Lausanne (VD)1,92230.771,6583,271
Sion (VS)1,92129.491,4702,868
St. Gallen (SG)1,89928.301,7682,631
Bern (BE)1,89228.521,7922,969
Basel (BS)1,80026.941,8732,497
Herisau (AR)1,69525.921,7992,530
Chur (GR)1,66025.021,5882,436
Glarus (GL)1,58924.051,6622,505
Aarau (AG)1,58624.841,5022,489
Frauenfeld (TG)1,55023.511,6302,429
Zürich (ZH)1,52625.201,4332,814
Schaffhausen (SH)1,50623.431,3802,357
Stans (NW)1,35320.821,3941,960
Luzern (LU)1,32620.441,2932,191
Altdorf (UR)1,27719.791,3511,974
Appenzell (AI)1,21319.621,2871,887
Sarnen (OW)1,20118.741,2741,898
Schwyz (SZ)1,06517.061,2091,775
Zug (ZG)82714.396621,712