Cantons / Bern
Net salary in Bern
With CHF 100’000 a year, a single person without children in Bern takes home CHF 6’338 a month. Withholding tax is 14.30% of gross pay, and Bern ranks 22nd of 26 cantons for this salary.
Gross to net in Bern
| Gross per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’013tax 10.4% | 4’471tax 1.2% |
| CHF 80’000 | 5’170tax 12.7% | 5’725tax 4.4% |
| CHF 100’000 | 6’338tax 14.3% | 6’968tax 6.7% |
| CHF 150’000 | 9’092tax 18.4% | 10’057tax 10.7% |
| CHF 200’000 | 11’692tax 21.9% | 12’908tax 14.6% |
Net per month in CHF, 12 salaries, age 34, no church tax. Married: one income. Pension fund and accident insurance are estimates.
Bern compared with other cantons
For a single person earning CHF 100’000, Bern ranks 22nd of 26. That's CHF 35 a month less than in Vaud, and CHF 42 more than in Solothurn. See all 26 cantons.
Withholding tax in Bern
- Bern sets the rate from your monthly pay. In the month you get a 13th salary, it's added to that month's pay, so the rate for that month is higher.
- Bern publishes tariffs with and without church tax. You pay church tax only if you belong to a recognised church.
- Cross-border commuters from Germany with a residence certificate (Gre-1) pay Swiss withholding tax of at most 4.5%.
- Under an agreement between Bern and France, cross-border commuters who live in France pay income tax there if they give their employer the residence certificate 2041-AS. Swiss withholding tax is then 0.
If you live in Switzerland and earn CHF 120’000 gross a year or more, you have to file a tax return after the year ends, and the tax office calculates your final tax. This federal rule applies in every canton.
Tax rates in the city of Bern
Cantonal and municipal tax are usually a multiple of the cantonal base rate. In Bern for 2026:
- Canton297.5%
- Municipality of Bern154%
- Protestant church18.4%
- Roman Catholic church19%
Source: ESTV, tax multipliers of cantonal capitals 2026. Withholding tax is the same in every commune of the canton. These rates matter if you're taxed the ordinary way, for example with a C permit.
Family allowances
- Child allowanceCHF 250
- Education allowanceCHF 310
Per child and month, paid with your salary. The education allowance replaces the child allowance once the child is in post-compulsory education, up to age 25. Source: BSV, family allowances 2026.
Official information
For the tariff tables and questions about your own case, contact the cantonal tax office: withholding tax in Bern.