Pension & pillar 3a in Zürich

The cantonal tax office publishes the ceilings for deducting pillar 3a contributions: from 2025 CHF 7,258 and, as the higher alternative for people without a pension fund, 20% of earned income up to CHF 36,288 (Zurich tax office, checked 21 Oct 2026). The ceiling was CHF 7,056 for 2023 and 2024 and CHF 6,883 for 2021 and 2022 (Zurich tax office, checked 21 Oct 2026). A deduction lowers the income to which the cantonal multiplier and the municipal multiplier of 119% (2026) (City of Zurich, checked 21 Oct 2026) apply; the tax office is at Bändliweg 21, 8090 Zurich (Zurich tax office, checked 21 Oct 2026).

People taxed at source can claim deductible expenses, which the at-source tariffs reflect only partly, through a voluntary subsequent ordinary assessment, applied for electronically by 31 March of the following year; once filed it cannot be withdrawn and a return follows every year (Canton of Zurich, checked 21 Oct 2026). Taxed-at-source residents move to mandatory assessment with other untaxed income of at least CHF 3,000 or worldwide taxable assets of at least CHF 80,000 (CHF 160,000 for married people) (Canton of Zurich, checked 21 Oct 2026).

People who live abroad and receive pillar 2 or pillar 3a benefits from an institution in the canton are taxed at source on them. A refund can be requested within three years of the payment, if the tax treaty with the country of residence allows it (Canton of Zurich, checked 21 Oct 2026).

Arrivals from abroad register in person at the Personenmeldeamt Zürich Süd in the Stadthaus, Stadthausquai 17, with a booked appointment, and only once they actually live in the city (City of Zurich, checked 21 Oct 2026). The deadline is 14 days (2026) (City of Zurich, checked 21 Oct 2026); the fee is CHF 40 per adult, plus the cantonal migration office’s permit fees for foreign nationals (City of Zurich, checked 21 Oct 2026). More in our guide to registering at your commune.