Health insurance, pillar 3a and pension fund buy-ins in VaudTax (2026)

Health, accident and life insurance premiums (code 300)

Enter the actual annual amount of your premiums (basic, accident and supplementary cover) for yourself and each dependent child, plus any life and annuity insurance premiums. You must also enter subsidies received: they are subtracted. VaudTax then keeps the lower of the net amount and the cap.

Pillar 3a (code 310)

Pillar 3a is the most valuable deduction for most employees. Enter the amount paid in 2026 according to the certificate from your bank or insurer (mandatory document). Each spouse declares their own contract.

• You need earned income subject to AVS/AHV during the year. No earned income, no deduction.
• A temporary interruption (unemployment, sickness, military service) does not remove the right.
• Only amounts actually credited to the account by 31 December count.

New: pillar 3a catch-up payments

Since 1 January 2026, you can fill a year in which you did not pay the full 3a amount, for years from 2025 onwards. In practice, in 2026 you can catch up your 2025 gap on top of your ordinary 2026 contribution.

1. 1Check that you had AVS-subject earned income in 2025 (the year caught up) and in 2026.
2. 2First pay the full ordinary 2026 amount (CHF 7,258 with a pension fund).
3. 3Then make the catch-up payment for 2025, capped at CHF 7,258 per year caught up.
4. 4Declare everything with your foundation's catch-up certificate: it is deductible from the 2026 return.

Example: nothing paid in 2025, CHF 7,258 paid in 2026 plus a CHF 7,258 catch-up for 2025 = CHF 14,516 deduction in 2026. The exact VaudTax field will be confirmed when VaudTax 2026 opens.

Pension fund buy-ins (code 320)

Ordinary pension fund contributions are already deducted from your net salary (box 11): do not enter them here. Code 320 is for voluntary buy-ins you paid yourself that do not already appear in box 10.2 of your salary certificate.

• The pension fund certificate is mandatory from CHF 10,000, optional below.
• A lump-sum withdrawal within 3 years of a buy-in can cancel the deduction.
• The tax office may ask for « Annexe 06 » to be completed by your pension fund.

Other contributions (code 340)

Sickness loss-of-earnings insurance premiums withheld from your salary (if not already deducted) go under code 340. People without earned income who pay AVS contributions themselves declare them under code 640 in the same section.

This guide is for information only and is not personalised advice. Amounts come from official publications of the Vaud cantonal tax administration (ACI). VaudTax itself is in French: we quote the French labels so you can find them on screen. If in doubt, the official ACI instructions prevail.