Self-employed / Bern

Self-employed in Bern

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

Of CHF 100’000 profit, a single person without children in Bern has CHF 6’000 left a month. Tax and social contributions take 28.0% of the profit, which puts Bern 22nd among the 26 cantonal capitals.

Profit and what's left in Bern

Profit per yearSingleMarried, 2 children
CHF 50’0003’29021.1%3’74110.2%
CHF 80’0004’92726.1%5’52117.2%
CHF 100’0006’00028.0%6’72019.4%
CHF 150’0008’49232.1%9’53823.7%
CHF 200’00010’86334.8%12’12127.3%
CHF 300’00015’30538.8%16’68833.2%

The table shows what is left per month in Bern and, below it, the share of profit that goes to tax and social contributions. We assume no church tax and no pillar 3a payment, and the children are 6 and 10.

Income tax in Bern

  • 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 CHF 100’000 profit in Bern by CHF 4’312 a year.
  • With CHF 100’000 profit in Bern, church members pay another CHF 621 (Roman Catholic) or CHF 601 (Protestant) a year.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’700 saves CHF 4’555 of tax in Bern.
  • Bern gives every adult a personal deduction of CHF 5’300. Single people with their own household deduct another CHF 2’400.
  • There is a deduction for low incomes: CHF 1’100 for single people and CHF 2’200 for married couples, plus CHF 600 per child. It shrinks from an income of about CHF 18’600 (married: CHF 24’400) after the other deductions.

Cheapest and most expensive communes in Bern

With CHF 100’000 profit, a single person pays CHF 12’631 of cantonal and communal tax a year in Deisswil bei Münchenbuchsee and CHF 16’912 in Schelten. The difference is CHF 4’281 a year. Bern is number 49 of 334 communes.

CommuneMultiplierTax per year
Deisswil bei Münchenbuchsee89%12’631
Walliswil bei Niederbipp90%12’663
Meienried100%12’990
Rumendingen100%12’990
Berken110%13’317
324 more communes
Sonvilier207%16’487
Hasliberg210%16’585
Schangnau210%16’585
Courtelary214%16’716
Schelten220%16’912

Social contributions in Bern

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund1.5%
  • Contributions on CHF 100’000 profitCHF 11’500

The family allowance rate in Bern is the 13th lowest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Bern too.

Bern compared with other capitals

In Liestal you keep CHF 4 more a month, in Delémont CHF 38 less. See all 26 cantons in the calculator. For employees: net salary in Bern.

All 334 communes of Bern

The list gives the cantonal and communal tax per year for a single person with CHF 100’000 profit, without church tax, from Deisswil bei Münchenbuchsee to Schelten. Federal tax of CHF 1’747 comes on top in every commune.

Show the list of 334 communes
  1. Deisswil bei Münchenbuchsee12’631
  2. Walliswil bei Niederbipp12’663
  3. Meienried12’990
  4. Rumendingen12’990
  5. Berken13’317
  6. Iffwil13’317
  7. Saanen13’317
  8. Muri bei Bern13’448
  9. Allmendingen13’807
  10. Mörigen13’807
  11. Bellmund13’970
  12. Gsteig13’970
  13. Ittigen14’069
  14. Rohrbach14’134
  15. Zollikofen14’134
  16. Moosseedorf14’232
  17. Gals14’265
  18. Gampelen14’265
  19. Lyssach14’265
  20. Belp14’297
  21. Mühleberg14’297
  22. Safnern14’297
  23. Treiten14’297
  24. Wiggiswil14’297
  25. Langenthal14’428
  26. Rubigen14’428
  27. Bleienbach14’461
  28. Kallnach14’461
  29. Merzligen14’461
  30. Mattstetten14’559
  31. Uetendorf14’559
  32. Bremgarten bei Bern14’591
  33. Jaberg14’591
  34. Lengnau (BE)14’591
  35. Neuenegg14’591
  36. Erlach14’624
  37. Hagneck14’624
  38. Kernenried14’624
  39. Lüscherz14’624
  40. Lütschental14’624
  41. Münchenwiler14’624
  42. Oppligen14’624
  43. Urtenen-Schönbühl14’624
  44. Walliswil bei Wangen14’624
  45. Zielebach14’624
  46. Kirchdorf (BE)14’657
  47. Evilard14’689
  48. Jegenstorf14’722
  49. Bern14’755
  50. Gerzensee14’755
  51. Kiesen14’755
  52. Meikirch14’755
  53. Oberhofen am Thunersee14’755
  54. Vechigen14’755
  55. Wohlen bei Bern14’755
  56. Bettenhausen14’787
  57. Büetigen14’787
  58. Bühl14’787
  59. Häutligen14’787
  60. Heimenhausen14’787
  61. Hilterfingen14’787
  62. Péry-La Heutte14’787
  63. Aarwangen14’853
  64. Stettlen14’853
  65. Wimmis14’853
  66. Köniz14’886
  67. Münsingen14’886
  68. Hindelbank14’918
  69. Ipsach14’918
  70. Kirchberg (BE)14’918
  71. Oberbipp14’918
  72. Täuffelen14’918
  73. Tschugg14’918
  74. Wald (BE)14’918
  75. Willadingen14’918
  76. Bolligen14’951
  77. Busswil bei Melchnau14’951
  78. Därstetten14’951
  79. Frauenkappelen14’951
  80. Heimberg14’951
  81. Innertkirchen14’951
  82. Kappelen14’951
  83. Kirchlindach14’951
  84. Lauenen14’951
  85. Ochlenberg14’951
  86. Romont (BE)14’951
  87. Schwarzhäusern14’951
  88. Spiez14’951
  89. Toffen14’951
  90. Wileroltigen14’951
  91. Grosshöchstetten15’016
  92. Sonceboz-Sombeval15’016
  93. Steffisburg15’016
  94. Biel/Bienne15’049
  95. Burgdorf15’049
  96. Ins15’049
  97. Uttigen15’049
  98. Wangen an der Aare15’049
  99. Attiswil15’082
  100. Bäriswil15’082
  101. Brienzwiler15’082
  102. Büren an der Aare15’082
  103. Kehrsatz15’082
  104. Münchenbuchsee15’082
  105. Nods15’082
  106. Oberdiessbach15’082
  107. Oberwil im Simmental15’082
  108. Wichtrach15’082
  109. Zuzwil (BE)15’082
  110. Guttannen15’114
  111. Koppigen15’114
  112. La Neuveville15’114
  113. Madiswil15’114
  114. Niederbipp15’114
  115. Niederönz15’114
  116. Reutigen15’114
  117. Rüdtligen-Alchenflüh15’114
  118. Studen (BE)15’114
  119. Thunstetten15’114
  120. Twann-Tüscherz15’114
  121. Walperswil15’114
  122. Sigriswil15’147
  123. Thun15’147
  124. Ligerz15’212
  125. Rapperswil (BE)15’212
  126. Brügg15’245
  127. Grindelwald15’245
  128. Grossaffoltern15’245
  129. Huttwil15’245
  130. Konolfingen15’245
  131. Krauchthal15’245
  132. Ostermundigen15’245
  133. Port15’245
  134. Radelfingen15’245
  135. Saxeten15’245
  136. Vinelz15’245
  137. Wilderswil15’245
  138. Champoz15’278
  139. Epsach15’278
  140. Ersigen15’278
  141. Forst-Längenbühl15’278
  142. Hofstetten bei Brienz15’278
  143. Horrenbach-Buchen15’278
  144. Lotzwil15’278
  145. Lützelflüh15’278
  146. Lyss15’278
  147. Nidau15’278
  148. Niederhünigen15’278
  149. Rütschelen15’278
  150. Sutz-Lattrigen15’278
  151. Unterseen15’278
  152. Worb15’278
  153. Roggwil (BE)15’310
  154. Pohlern15’343
  155. Utzenstorf15’343
  156. Arni (BE)15’408
  157. Erlenbach im Simmental15’408
  158. Grandval15’408
  159. Laupen15’408
  160. Lauterbrunnen15’408
  161. Melchnau15’408
  162. Rüschegg15’408
  163. Schüpfen15’408
  164. Seedorf (BE)15’408
  165. Seehof15’408
  166. Seftigen15’408
  167. Aarberg15’441
  168. Alchenstorf15’441
  169. Arch15’441
  170. Auswil15’441
  171. Blumenstein15’441
  172. Brienz (BE)15’441
  173. Ferenbalm15’441
  174. Fraubrunnen15’441
  175. Herzogenbuchsee15’441
  176. Höchstetten15’441
  177. Inkwil15’441
  178. Iseltwald15’441
  179. Krattigen15’441
  180. Oberbalm15’441
  181. Pieterlen15’441
  182. Saint-Imier15’441
  183. Schwanden bei Brienz15’441
  184. Seeberg15’441
  185. Thörigen15’441
  186. Ursenbach15’441
  187. Wynigen15’441
  188. Interlaken15’506
  189. Reichenbach im Kandertal15’506
  190. Eriz15’539
  191. Fahrni15’539
  192. Scheuren15’539
  193. Aegerten15’572
  194. Aeschi bei Spiez15’572
  195. Corgémont15’572
  196. Eriswil15’572
  197. Farnern15’572
  198. Hasle bei Burgdorf15’572
  199. Kriechenwil15’572
  200. Lenk15’572
  201. Mirchel15’572
  202. Müntschemier15’572
  203. Niedermuhlern15’572
  204. Petit-Val15’572
  205. Reisiswil15’572
  206. Rüegsau15’572
  207. Rüti bei Lyssach15’572
  208. Stocken-Höfen15’572
  209. Sumiswald15’572
  210. Villeret15’572
  211. Bannwil15’604
  212. Bätterkinden15’604
  213. Buchholterberg15’604
  214. Diemtigen15’604
  215. Diessbach bei Büren15’604
  216. Eggiwil15’604
  217. Finsterhennen15’604
  218. Freimettigen15’604
  219. Graben15’604
  220. Hellsau15’604
  221. Kandersteg15’604
  222. Linden15’604
  223. Meiringen15’604
  224. Oberhünigen15’604
  225. Riggisberg15’604
  226. Ringgenberg (BE)15’604
  227. Siselen15’604
  228. Sorvilier15’604
  229. Teuffenthal (BE)15’604
  230. Wiler bei Utzenstorf15’604
  231. Worben15’604
  232. Wynau15’604
  233. Zweisimmen15’604
  234. Thierachern15’637
  235. Gurzelen15’703
  236. Bargen (BE)15’735
  237. Bowil15’735
  238. Gondiswil15’735
  239. Heimiswil15’735
  240. Homberg15’735
  241. Rüderswil15’735
  242. St. Stephan15’735
  243. Trub15’735
  244. Wachseldorn15’735
  245. Amsoldingen15’768
  246. Bönigen15’768
  247. Burgistein15’768
  248. Därligen15’768
  249. Dotzigen15’768
  250. Frutigen15’768
  251. Habkern15’768
  252. Kandergrund15’768
  253. Landiswil15’768
  254. Lauperswil15’768
  255. Orpund15’768
  256. Plateau de Diesse15’768
  257. Rüeggisberg15’768
  258. Rüti bei Büren15’768
  259. Schwadernau15’768
  260. Thurnen15’768
  261. Unterlangenegg15’768
  262. Wengi15’768
  263. Affoltern im Emmental15’801
  264. Brenzikofen15’801
  265. Schwarzenburg15’801
  266. Walterswil (BE)15’801
  267. Oberthal15’833
  268. Oberwil bei Büren15’833
  269. Walkringen15’833
  270. Kaufdorf15’866
  271. Matten bei Interlaken15’866
  272. Oberburg15’866
  273. Orvin15’866
  274. Trachselwald15’866
  275. Dürrenroth15’899
  276. Guggisberg15’899
  277. Heiligenschwendi15’899
  278. Rumisberg15’899
  279. Zäziwil15’899
  280. Biglen15’931
  281. Boltigen15’931
  282. Brüttelen15’931
  283. Gurbrü15’931
  284. Herbligen15’931
  285. Hermrigen15’931
  286. Jens15’931
  287. Leissigen15’931
  288. Sauge15’931
  289. Uebeschi15’931
  290. Wyssachen15’931
  291. Tavannes15’997
  292. Belprahon16’029
  293. Gsteigwiler16’029
  294. Corcelles (BE)16’062
  295. Court16’062
  296. Crémines16’062
  297. Eschert16’062
  298. La Ferrière16’062
  299. Langnau im Emmental16’062
  300. Leuzigen16’062
  301. Loveresse16’062
  302. Niederried bei Interlaken16’062
  303. Oberried am Brienzersee16’062
  304. Roches (BE)16’062
  305. Rohrbachgraben16’062
  306. Saules (BE)16’062
  307. Schattenhalb16’062
  308. Signau16’062
  309. Tramelan16’062
  310. Wattenwil16’062
  311. Aefligen16’095
  312. Meinisberg16’095
  313. Oberlangenegg16’095
  314. Saicourt16’095
  315. Reconvilier16’160
  316. Wiedlisbach16’160
  317. Beatenberg16’193
  318. Adelboden16’225
  319. Cortébert16’225
  320. Trubschachen16’225
  321. Gündlischwand16’258
  322. Oeschenbach16’258
  323. Perrefitte16’258
  324. Rebévelier16’258
  325. Röthenbach im Emmental16’258
  326. Valbirse16’258
  327. Cormoret16’389
  328. Mont-Tramelan16’389
  329. Renan (BE)16’389
  330. Sonvilier16’487
  331. Hasliberg16’585
  332. Schangnau16’585
  333. Courtelary16’716
  334. Schelten16’912

Other cantons: self-employed in all 26 cantons.

Calculate your case in Bern

CHF

Income less business costs, before your own AHV contributions.

Bern · Bern

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

Only if you joined a pension fund voluntarily. It lowers the pillar 3a limit to CHF 7’258.

CHF

The compensation office deducts 1% interest on it before it charges contributions (rate for 2025, the latest published).

Between 0 and 5% of the AHV contribution. Your office's invoice shows it.

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

CHF6’000
Per year CHF 71’998Tax and contributions 28.0%
29%

Set aside 29% of your profit for tax and social contributions. Tax and AHV invoices arrive months later, so the money should be there when they do.

A pillar 3a payment of CHF 17’700, the most you can deduct, would lower your tax by CHF 4’555.

Where your profit goes

  • Left for youAfter income tax and social contributions71’99872.0%
  • Cantonal and communal taxBern, Bern14’75514.8%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’7471.7%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 1.5% of income up to CHF 148’2001’5001.5%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 652 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions88’50088’500
Insurance premiums-3’600-2’700
Personal deduction-7’7000
Taxable income77’20085’800
Federal tax1’747
Cantonal tax, multiplier 297.5%9’722
Communal tax, multiplier 154%5’033
Income tax per year16’502

The family allowance rate is the one of the cantonal fund. If you belong to a professional association's fund, your rate may differ.

Same profit in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’881
  • 2Schwyz6’659
  • 3Appenzell Innerrhoden6’468
  • 4Obwalden6’427
  • 5Uri6’423
  • 6Zurich6’412
  • 7Lucerne6’410
  • 22Bern6’000

This is an estimate and doesn't replace tax advice. It covers only your income from self-employment. Other income, wealth tax and deductions that aren't listed above are left out. Your tax office and your compensation office set the final amounts.

Left per monthCHF6’000