Income tax / Bern
Income tax in Bern
Of a gross salary of CHF 100’000, a single person without children in Bern has CHF 6’092 left a month. Income tax and social contributions take 26.9% of the salary, which puts Bern 22nd among the 26 cantonal capitals.
The figures are for employees who file a tax return in Bern: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Bern.
Gross salary and what's left in Bern
| Gross salary per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 3’85922.8% | 4’36212.8% |
| CHF 80’000 | 4’98625.2% | 5’56216.6% |
| CHF 100’000 | 6’09226.9% | 6’78718.6% |
| CHF 120’000 | 7’18028.2% | 8’00619.9% |
| CHF 150’000 | 8’73730.1% | 9’75622.0% |
| CHF 200’000 | 11’22732.6% | 12’45225.3% |
The table shows what is left per month in Bern and, below it, the share of the salary that goes to income tax and social contributions. We assume one salary per household, no church tax and no pillar 3a payment, and the children are 6 and 10.
How Bern calculates the tax
- The canton's multiplier is 297.5% of the simple tax. Communes add between 89% and 220%, and Bern adds 154%.
- Married couples and single parents have a lower tariff of their own.
- Two children lower the income tax of a married couple with a salary of CHF 100’000 in Bern by CHF 4’328 a year.
- On a salary of CHF 100’000 in Bern, church members pay another CHF 614 (Roman Catholic) or CHF 595 (Protestant) a year.
- Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 2’100 of tax in Bern.
Deductions for employees in Bern
- Professional expenses on a CHF 100’000 salaryCHF 2’681
- Commuting, maximumCHF 7’000
- Meals away from home, maximumCHF 3’200
- Childcare per child, maximumCHF 16’000
- Second-earner deduction on a second salary of CHF 50’000CHF 2’690
These amounts apply to cantonal and communal tax in Bern. For federal tax the same employee deducts CHF 2’681 for professional expenses, up to CHF 3’300 for commuting, up to CHF 25’800 for childcare per child and CHF 14’100 for the second earner.
- A married couple with salaries of CHF 100’000 and CHF 50’000 pays CHF 22’050 of income tax a year in Bern and has CHF 9’372 left a month.
- The second-earner deduction in Bern is 2% of both net salaries together, up to CHF 9’500. In most cantons it is a fixed amount.
Cheapest and most expensive communes in Bern
On a gross salary of CHF 100’000, a single person pays CHF 12’495 of cantonal and communal tax a year in Deisswil bei Münchenbuchsee and CHF 16’731 in Schelten. The difference is CHF 4’236 a year. Bern is number 49 of 334 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Deisswil bei Münchenbuchsee | 89% | 12’495 |
| Walliswil bei Niederbipp | 90% | 12’528 |
| Meienried | 100% | 12’851 |
| Rumendingen | 100% | 12’851 |
| Berken | 110% | 13’174 |
| 324 more communes | ||
| Sonvilier | 207% | 16’310 |
| Hasliberg | 210% | 16’407 |
| Schangnau | 210% | 16’407 |
| Courtelary | 214% | 16’537 |
| Schelten | 220% | 16’731 |
Bern compared with other capitals
In Solothurn you keep CHF 16 more a month, in Fribourg CHF 5 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Bern.
All 334 communes of Bern
The list gives the cantonal and communal tax per year for a single person with a gross salary of CHF 100’000, without church tax, from Deisswil bei Münchenbuchsee to Schelten. Federal tax of CHF 1’688 comes on top in every commune.
Show the list of 334 communes
- Deisswil bei Münchenbuchsee12’495
- Walliswil bei Niederbipp12’528
- Meienried12’851
- Rumendingen12’851
- Berken13’174
- Iffwil13’174
- Saanen13’174
- Muri bei Bern13’304
- Allmendingen13’659
- Mörigen13’659
- Bellmund13’821
- Gsteig13’821
- Ittigen13’918
- Rohrbach13’983
- Zollikofen13’983
- Moosseedorf14’080
- Gals14’112
- Gampelen14’112
- Lyssach14’112
- Belp14’144
- Mühleberg14’144
- Safnern14’144
- Treiten14’144
- Wiggiswil14’144
- Langenthal14’274
- Rubigen14’274
- Bleienbach14’306
- Kallnach14’306
- Merzligen14’306
- Mattstetten14’403
- Uetendorf14’403
- Bremgarten bei Bern14’435
- Jaberg14’435
- Lengnau (BE)14’435
- Neuenegg14’435
- Erlach14’468
- Hagneck14’468
- Kernenried14’468
- Lüscherz14’468
- Lütschental14’468
- Münchenwiler14’468
- Oppligen14’468
- Urtenen-Schönbühl14’468
- Walliswil bei Wangen14’468
- Zielebach14’468
- Kirchdorf (BE)14’500
- Evilard14’532
- Jegenstorf14’565
- Bern14’597
- Gerzensee14’597
- Kiesen14’597
- Meikirch14’597
- Oberhofen am Thunersee14’597
- Vechigen14’597
- Wohlen bei Bern14’597
- Bettenhausen14’629
- Büetigen14’629
- Bühl14’629
- Häutligen14’629
- Heimenhausen14’629
- Hilterfingen14’629
- Péry-La Heutte14’629
- Aarwangen14’694
- Stettlen14’694
- Wimmis14’694
- Köniz14’726
- Münsingen14’726
- Hindelbank14’759
- Ipsach14’759
- Kirchberg (BE)14’759
- Oberbipp14’759
- Täuffelen14’759
- Tschugg14’759
- Wald (BE)14’759
- Willadingen14’759
- Bolligen14’791
- Busswil bei Melchnau14’791
- Därstetten14’791
- Frauenkappelen14’791
- Heimberg14’791
- Innertkirchen14’791
- Kappelen14’791
- Kirchlindach14’791
- Lauenen14’791
- Ochlenberg14’791
- Romont (BE)14’791
- Schwarzhäusern14’791
- Spiez14’791
- Toffen14’791
- Wileroltigen14’791
- Grosshöchstetten14’856
- Sonceboz-Sombeval14’856
- Steffisburg14’856
- Biel/Bienne14’888
- Burgdorf14’888
- Ins14’888
- Uttigen14’888
- Wangen an der Aare14’888
- Attiswil14’920
- Bäriswil14’920
- Brienzwiler14’920
- Büren an der Aare14’920
- Kehrsatz14’920
- Münchenbuchsee14’920
- Nods14’920
- Oberdiessbach14’920
- Oberwil im Simmental14’920
- Wichtrach14’920
- Zuzwil (BE)14’920
- Guttannen14’953
- Koppigen14’953
- La Neuveville14’953
- Madiswil14’953
- Niederbipp14’953
- Niederönz14’953
- Reutigen14’953
- Rüdtligen-Alchenflüh14’953
- Studen (BE)14’953
- Thunstetten14’953
- Twann-Tüscherz14’953
- Walperswil14’953
- Sigriswil14’985
- Thun14’985
- Ligerz15’050
- Rapperswil (BE)15’050
- Brügg15’082
- Grindelwald15’082
- Grossaffoltern15’082
- Huttwil15’082
- Konolfingen15’082
- Krauchthal15’082
- Ostermundigen15’082
- Port15’082
- Radelfingen15’082
- Saxeten15’082
- Vinelz15’082
- Wilderswil15’082
- Champoz15’114
- Epsach15’114
- Ersigen15’114
- Forst-Längenbühl15’114
- Hofstetten bei Brienz15’114
- Horrenbach-Buchen15’114
- Lotzwil15’114
- Lützelflüh15’114
- Lyss15’114
- Nidau15’114
- Niederhünigen15’114
- Rütschelen15’114
- Sutz-Lattrigen15’114
- Unterseen15’114
- Worb15’114
- Roggwil (BE)15’147
- Pohlern15’179
- Utzenstorf15’179
- Arni (BE)15’244
- Erlenbach im Simmental15’244
- Grandval15’244
- Laupen15’244
- Lauterbrunnen15’244
- Melchnau15’244
- Rüschegg15’244
- Schüpfen15’244
- Seedorf (BE)15’244
- Seehof15’244
- Seftigen15’244
- Aarberg15’276
- Alchenstorf15’276
- Arch15’276
- Auswil15’276
- Blumenstein15’276
- Brienz (BE)15’276
- Ferenbalm15’276
- Fraubrunnen15’276
- Herzogenbuchsee15’276
- Höchstetten15’276
- Inkwil15’276
- Iseltwald15’276
- Krattigen15’276
- Oberbalm15’276
- Pieterlen15’276
- Saint-Imier15’276
- Schwanden bei Brienz15’276
- Seeberg15’276
- Thörigen15’276
- Ursenbach15’276
- Wynigen15’276
- Interlaken15’340
- Reichenbach im Kandertal15’340
- Eriz15’373
- Fahrni15’373
- Scheuren15’373
- Aegerten15’405
- Aeschi bei Spiez15’405
- Corgémont15’405
- Eriswil15’405
- Farnern15’405
- Hasle bei Burgdorf15’405
- Kriechenwil15’405
- Lenk15’405
- Mirchel15’405
- Müntschemier15’405
- Niedermuhlern15’405
- Petit-Val15’405
- Reisiswil15’405
- Rüegsau15’405
- Rüti bei Lyssach15’405
- Stocken-Höfen15’405
- Sumiswald15’405
- Villeret15’405
- Bannwil15’437
- Bätterkinden15’437
- Buchholterberg15’437
- Diemtigen15’437
- Diessbach bei Büren15’437
- Eggiwil15’437
- Finsterhennen15’437
- Freimettigen15’437
- Graben15’437
- Hellsau15’437
- Kandersteg15’437
- Linden15’437
- Meiringen15’437
- Oberhünigen15’437
- Riggisberg15’437
- Ringgenberg (BE)15’437
- Siselen15’437
- Sorvilier15’437
- Teuffenthal (BE)15’437
- Wiler bei Utzenstorf15’437
- Worben15’437
- Wynau15’437
- Zweisimmen15’437
- Thierachern15’470
- Gurzelen15’534
- Bargen (BE)15’567
- Bowil15’567
- Gondiswil15’567
- Heimiswil15’567
- Homberg15’567
- Rüderswil15’567
- St. Stephan15’567
- Trub15’567
- Wachseldorn15’567
- Amsoldingen15’599
- Bönigen15’599
- Burgistein15’599
- Därligen15’599
- Dotzigen15’599
- Frutigen15’599
- Habkern15’599
- Kandergrund15’599
- Landiswil15’599
- Lauperswil15’599
- Orpund15’599
- Plateau de Diesse15’599
- Rüeggisberg15’599
- Rüti bei Büren15’599
- Schwadernau15’599
- Thurnen15’599
- Unterlangenegg15’599
- Wengi15’599
- Affoltern im Emmental15’631
- Brenzikofen15’631
- Schwarzenburg15’631
- Walterswil (BE)15’631
- Oberthal15’664
- Oberwil bei Büren15’664
- Walkringen15’664
- Kaufdorf15’696
- Matten bei Interlaken15’696
- Oberburg15’696
- Orvin15’696
- Trachselwald15’696
- Dürrenroth15’728
- Guggisberg15’728
- Heiligenschwendi15’728
- Rumisberg15’728
- Zäziwil15’728
- Biglen15’761
- Boltigen15’761
- Brüttelen15’761
- Gurbrü15’761
- Herbligen15’761
- Hermrigen15’761
- Jens15’761
- Leissigen15’761
- Sauge15’761
- Uebeschi15’761
- Wyssachen15’761
- Tavannes15’825
- Belprahon15’858
- Gsteigwiler15’858
- Corcelles (BE)15’890
- Court15’890
- Crémines15’890
- Eschert15’890
- La Ferrière15’890
- Langnau im Emmental15’890
- Leuzigen15’890
- Loveresse15’890
- Niederried bei Interlaken15’890
- Oberried am Brienzersee15’890
- Roches (BE)15’890
- Rohrbachgraben15’890
- Saules (BE)15’890
- Schattenhalb15’890
- Signau15’890
- Tramelan15’890
- Wattenwil15’890
- Aefligen15’922
- Meinisberg15’922
- Oberlangenegg15’922
- Saicourt15’922
- Reconvilier15’987
- Wiedlisbach15’987
- Beatenberg16’019
- Adelboden16’052
- Cortébert16’052
- Trubschachen16’052
- Gündlischwand16’084
- Oeschenbach16’084
- Perrefitte16’084
- Rebévelier16’084
- Röthenbach im Emmental16’084
- Valbirse16’084
- Cormoret16’213
- Mont-Tramelan16’213
- Renan (BE)16’213
- Sonvilier16’310
- Hasliberg16’407
- Schangnau16’407
- Courtelary16’537
- Schelten16’731