Income tax / Fribourg

Income tax in Fribourg

Tax year 2026 · Data updated 14 Nov 2026 · Source: ESTV, BSV

Of a gross salary of CHF 100’000, a single person without children in Fribourg has CHF 6’087 left a month. Income tax and social contributions take 27.0% of the salary, which puts Fribourg 23rd among the 26 cantonal capitals.

The figures are for employees who file a tax return in Fribourg: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Fribourg.

Gross salary and what's left in Fribourg

Gross salary per yearSingleMarried, 2 children
CHF 60’0003’90721.9%4’41511.7%
CHF 80’0005’00724.9%5’67814.8%
CHF 100’0006’08727.0%6’94316.7%
CHF 120’0007’16828.3%8’12618.7%
CHF 150’0008’70930.3%9’86021.1%
CHF 200’00011’10033.4%12’53924.8%

The table shows what is left per month in Fribourg 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 Fribourg calculates the tax

  • The canton's multiplier is 96% of the simple tax. Communes add between 32% and 100%, and Fribourg adds 80%.
  • 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 Fribourg by CHF 4’456 a year.
  • On a salary of CHF 100’000 in Fribourg, church members pay another CHF 500 (Roman Catholic) or CHF 750 (Protestant) a year.
  • Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 2’204 of tax in Fribourg.

Deductions for employees in Fribourg

  • Professional expenses on a CHF 100’000 salaryCHF 2’681
  • Commuting, maximumCHF 12’000
  • Meals away from home, maximumCHF 3’200
  • Childcare per child, maximumCHF 12’000
  • Second-earner deduction on a second salary of CHF 50’000CHF 500

These amounts apply to cantonal and communal tax in Fribourg. 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 21’001 of income tax a year in Fribourg and has CHF 9’459 left a month.

Cheapest and most expensive communes in Fribourg

On a gross salary of CHF 100’000, a single person pays CHF 10’663 of cantonal and communal tax a year in Greng and CHF 16’327 in Jaun. The difference is CHF 5’664 a year. Fribourg is number 48 of 119 communes.

CommuneMultiplierTax per year
Greng32%10’663
Delley-Portalban49.9%12’154
Sévaz50%12’162
Ferpicloz55%12’579
Muntelier55%12’579
109 more communes
Billens-Hennens95%15’911
Plasselb95%15’911
St. Silvester95%15’911
Haut-Intyamon97%16’077
Jaun100%16’327

Fribourg compared with other capitals

In Bern you keep CHF 5 more a month, in Liestal CHF 24 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Fribourg.

All 119 communes of Fribourg

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 Greng to Jaun. Federal tax of CHF 1’688 comes on top in every commune.

Show the list of 119 communes
  1. Greng10’663
  2. Delley-Portalban12’154
  3. Sévaz12’162
  4. Ferpicloz12’579
  5. Muntelier12’579
  6. Meyriez12’829
  7. Mont-Vully12’829
  8. Murten13’162
  9. Villars-sur-Glâne13’320
  10. Châtillon (FR)13’412
  11. Matran13’412
  12. Crésuz13’578
  13. Granges-Paccot13’645
  14. Cressier (FR)13’662
  15. Gletterens13’737
  16. Avry13’753
  17. Cheyres-Châbles13’828
  18. Echarlens13’828
  19. Givisiez13’828
  20. Ried bei Kerzers14’036
  21. Riaz14’078
  22. Sorens14’078
  23. Corbières14’120
  24. Hauterive (FR)14’161
  25. Bulle14’186
  26. Corminboeuf14’245
  27. Fräschels14’245
  28. Kleinbösingen14’245
  29. Marsens14’245
  30. Pont-en-Ogoz14’245
  31. Pont-la-Ville14’245
  32. St. Ursen14’245
  33. Tafers14’245
  34. Bösingen14’328
  35. Courgevaux14’328
  36. La Sonnaz14’328
  37. Rue14’411
  38. Schmitten (FR)14’411
  39. Les Montets14’445
  40. Hauteville14’470
  41. Belmont-Broye14’495
  42. Attalens14’536
  43. Kerzers14’578
  44. Vaulruz14’578
  45. Châtel-sur-Montsalvens14’620
  46. Cottens (FR)14’661
  47. Courtepin14’661
  48. Fribourg14’661
  49. Grandvillard14’661
  50. Grolley-Ponthaux14’661
  51. Gruyères14’661
  52. Gurmels14’661
  53. Le Pâquier (FR)14’661
  54. Pierrafortscha14’661
  55. Prez14’661
  56. Saint-Aubin (FR)14’661
  57. Treyvaux14’661
  58. Villorsonnens14’661
  59. Heitenried14’745
  60. Neyruz (FR)14’745
  61. Düdingen14’828
  62. Gibloux14’828
  63. Wünnewil-Flamatt14’828
  64. Vuadens14’894
  65. Semsales14’911
  66. Vallon14’911
  67. Bas-Intyamon14’928
  68. Châtel-Saint-Denis14’961
  69. Montagny (FR)14’961
  70. Belfaux14’994
  71. Brünisried14’994
  72. Estavayer14’994
  73. Granges (Veveyse)14’994
  74. Morlon15’019
  75. Le Mouret15’036
  76. Bois-d'Amont15’078
  77. Botterens15’078
  78. Châtonnaye15’078
  79. Cugy (FR)15’078
  80. Grangettes15’078
  81. La Brillaz15’078
  82. Lully (FR)15’078
  83. Torny15’078
  84. Giffers15’153
  85. Fétigny-Ménières15’161
  86. La Verrerie15’161
  87. Rechthalten15’161
  88. Sâles15’161
  89. Tentlingen15’161
  90. La Roche15’244
  91. Saint-Martin (FR)15’244
  92. Ueberstorf15’244
  93. Nuvilly15’319
  94. Misery-Courtion15’328
  95. Remaufens15’328
  96. Siviriez15’328
  97. Villaz15’328
  98. Surpierre15’386
  99. Marly15’411
  100. Ursy15’411
  101. Val-de-Charmey15’478
  102. Autigny15’494
  103. Bossonnens15’494
  104. Le Châtelard15’494
  105. Romont (FR)15’494
  106. Villarsel-sur-Marly15’494
  107. Prévondavaux15’519
  108. Massonnens15’594
  109. Chénens15’636
  110. Broc15’661
  111. Plaffeien15’661
  112. Vuisternens-devant-Romont15’661
  113. Mézières (FR)15’744
  114. Le Flon15’811
  115. Billens-Hennens15’911
  116. Plasselb15’911
  117. St. Silvester15’911
  118. Haut-Intyamon16’077
  119. Jaun16’327

Calculate your case in Fribourg

CHF

Everything your employer pays before deductions, with the 13th salary and bonus.

The pension fund contribution depends on age.

Fribourg · Fribourg

Marital status
Children under 18
0
Pillar 3a payment
More options
CHF

Season ticket or car costs for the way to work. Federal tax accepts up to CHF 3’300, and most cantons have their own limit.

CHF

CHF 15 per working day if you can't eat at home, at most CHF 3’200 a year. Half of that if your employer pays part of the meal.

CHF

Leave empty to use the assumption of the federal tax calculator: CHF 4’560 per adult and CHF 1’200 per child.

Left per month

CHF6’087
Per year CHF 73’038Tax and contributions 27.0%
19%

Set aside 19% of your net salary for income tax. Your employer doesn't deduct this tax. The bill follows your tax return.

A pillar 3a payment of CHF 7’258, the most you can deduct, would lower your tax by CHF 2’204.

Where your salary goes

  • Left for youAfter income tax and social contributions73’03873.0%
  • Cantonal and communal taxFribourg, Fribourg14’66114.7%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’6881.7%
  • AHV / IV / EO and ALVOld age, disability and income loss 5.3%, unemployment insurance 1.1%6’4006.4%
  • Pension fundLegal minimum for your age. Your pension fund may charge more.3’2133.2%
  • Accident insuranceNon-occupational accidents, estimated at 1%1’0001.0%
  • Gross salary per year100’000100%

Of the next CHF 1’000 of salary, CHF 658 is left for you.

Income tax in detail

CantonFederal
Net salary89’38789’387
Professional expenses, flat rate-2’681-2’681
Insurance premiums-4’560-1’800
Taxable income82’14684’906
Federal tax1’688
Cantonal tax, multiplier 96%7’997
Communal tax, multiplier 80%6’664
Income tax per year16’349

Same salary in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’961
  • 2Schwyz6’777
  • 3Appenzell Innerrhoden6’596
  • 4Nidwalden6’509
  • 5Obwalden6’508
  • 6Uri6’499
  • 7Lucerne6’491
  • 23Fribourg6’087

This is an estimate and doesn't replace tax advice. It covers your salary only. Other income, wealth tax and deductions that aren't listed above are left out. Your pension fund sets your real contribution, and your tax office sets the final tax.

Left per monthCHF6’087