Canton of Fribourg Tax Rates 2026: All 119 Municipalities

Income and wealth tax in Fribourg and all 119 municipalities, compared with the other 25 cantons.

CHF 100'000

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Lower taxHigher tax

CHF 5'321CHF 18'071

FribourgYou

Figure for the capital, Fribourg
#23 of 26

CHF 16'43216.4% of gross income

Source: ESTV Swiss Tax Calculator, tax year 2026. Figures for each canton's capital.

Map: © swisstopo

Canton of Fribourg at a glance

Canton of Fribourg is one of the highest-tax cantons in Switzerland. In 2026, a single person earning CHF 100'000 pays CHF 16'432 in Fribourg, an effective rate of 16.4% (#23 of 26 cantons). Families fare better here: a married couple with two children on CHF 150'000 pays CHF 17'086, which ranks #21 of 26. Where you live inside the canton matters too: Greng charges CHF 12'414, Jaun CHF 18'106. At CHF 200'000, the canton ranks #22 of 26.

Rank, single CHF 100'000
#23 of 26
Tax in Fribourg
CHF 16'432
16.4%
Married, 2 children, CHF 150'000
CHF 17'086
#21 of 26
Wealth tax on CHF 1'000'000
CHF 4'932
0.49%

Municipal tax rates 2026: all 119 municipalities in the Canton of Fribourg

The cantonal multiplier is 96%; each municipality adds its own municipal multiplier (Fribourg: 80%). The table ranks all 119 municipalities by multiplier, with the annual tax for a single person earning CHF 100'000.

Municipal multiplier 2026 and tax per year (single, CHF 100'000, no church tax). Click a column to sort. Source: ESTV.
1Greng32%CHF 12'414CHF 12'902
2Delley-Portalban49.9%CHF 13'912CHF 14'462
3Sévaz50%CHF 13'921CHF 14'471
4Ferpicloz55%CHF 14'339CHF 14'906
4Muntelier55%CHF 14'339CHF 14'906
6Meyriez58%CHF 14'590CHF 15'168
6Mont-Vully58%CHF 14'590CHF 15'168
8Murten62%CHF 14'925CHF 15'517
9Villars-sur-Glâne63.9%CHF 15'084CHF 15'682
10Châtillon (FR)65%CHF 15'176CHF 15'778
10Matran65%CHF 15'176CHF 15'778
12Crésuz67%CHF 15'344CHF 15'953
13Granges-Paccot67.8%CHF 15'411CHF 16'022
14Cressier (FR)68%CHF 15'427CHF 16'040
15Gletterens68.9%CHF 15'503CHF 16'118
16Avry69.1%CHF 15'519CHF 16'136
17Cheyres-Châbles70%CHF 15'595CHF 16'214
17Echarlens70%CHF 15'595CHF 16'214
17Givisiez70%CHF 15'595CHF 16'214
20Ried bei Kerzers72.5%CHF 15'804CHF 16'432
21Riaz73%CHF 15'846CHF 16'476
21Sorens73%CHF 15'846CHF 16'476
23Corbières73.5%CHF 15'888CHF 16'519
24Hauterive (FR)74%CHF 15'930CHF 16'563
25Bulle74.3%CHF 15'955CHF 16'589
26Corminboeuf75%CHF 16'013CHF 16'650
26Fräschels75%CHF 16'013CHF 16'650
26Kleinbösingen75%CHF 16'013CHF 16'650
26Marsens75%CHF 16'013CHF 16'650
26Pont-en-Ogoz75%CHF 16'013CHF 16'650
26Pont-la-Ville75%CHF 16'013CHF 16'650
26St. Ursen75%CHF 16'013CHF 16'650
26Tafers75%CHF 16'013CHF 16'650
34Bösingen76%CHF 16'097CHF 16'737
34Courgevaux76%CHF 16'097CHF 16'737
34La Sonnaz76%CHF 16'097CHF 16'737
37Rue77%CHF 16'181CHF 16'824
37Schmitten (FR)77%CHF 16'181CHF 16'824
39Les Montets77.4%CHF 16'214CHF 16'859
40Hauteville77.7%CHF 16'239CHF 16'885
41Belmont-Broye78%CHF 16'264CHF 16'911
42Attalens78.5%CHF 16'306CHF 16'955
43Kerzers79%CHF 16'348CHF 16'999
43Vaulruz79%CHF 16'348CHF 16'999
45Châtel-sur-Montsalvens79.5%CHF 16'390CHF 17'042
46Cottens (FR)80%CHF 16'432CHF 17'086
46Courtepin80%CHF 16'432CHF 17'086
46Fribourg80%CHF 16'432CHF 17'086
46Grandvillard80%CHF 16'432CHF 17'086
46Grolley-Ponthaux80%CHF 16'432CHF 17'086
46Gruyères80%CHF 16'432CHF 17'086
46Gurmels80%CHF 16'432CHF 17'086
46Le Pâquier (FR)80%CHF 16'432CHF 17'086
46Pierrafortscha80%CHF 16'432CHF 17'086
46Prez80%CHF 16'432CHF 17'086
46Saint-Aubin (FR)80%CHF 16'432CHF 17'086
46Treyvaux80%CHF 16'432CHF 17'086
46Villorsonnens80%CHF 16'432CHF 17'086
59Heitenried81%CHF 16'515CHF 17'173
59Neyruz (FR)81%CHF 16'515CHF 17'173
61Düdingen82%CHF 16'599CHF 17'260
61Gibloux82%CHF 16'599CHF 17'260
61Wünnewil-Flamatt82%CHF 16'599CHF 17'260
64Vuadens82.8%CHF 16'666CHF 17'330
65Semsales83%CHF 16'683CHF 17'347
65Vallon83%CHF 16'683CHF 17'347
67Bas-Intyamon83.2%CHF 16'700CHF 17'365
68Châtel-Saint-Denis83.6%CHF 16'733CHF 17'400
68Montagny (FR)83.6%CHF 16'733CHF 17'400
70Belfaux84%CHF 16'766CHF 17'434
70Brünisried84%CHF 16'766CHF 17'434
70Estavayer84%CHF 16'766CHF 17'434
70Granges (Veveyse)84%CHF 16'766CHF 17'434
74Morlon84.3%CHF 16'792CHF 17'461
75Le Mouret84.5%CHF 16'808CHF 17'478
76Bois-d'Amont85%CHF 16'850CHF 17'522
76Botterens85%CHF 16'850CHF 17'522
76Châtonnaye85%CHF 16'850CHF 17'522
76Cugy (FR)85%CHF 16'850CHF 17'522
76Grangettes85%CHF 16'850CHF 17'522
76La Brillaz85%CHF 16'850CHF 17'522
76Lully (FR)85%CHF 16'850CHF 17'522
76Torny85%CHF 16'850CHF 17'522
84Giffers85.9%CHF 16'926CHF 17'600
85Fétigny-Ménières86%CHF 16'934CHF 17'609
85La Verrerie86%CHF 16'934CHF 17'609
85Rechthalten86%CHF 16'934CHF 17'609
85Sâles86%CHF 16'934CHF 17'609
85Tentlingen86%CHF 16'934CHF 17'609
90La Roche87%CHF 17'018CHF 17'696
90Saint-Martin (FR)87%CHF 17'018CHF 17'696
90Ueberstorf87%CHF 17'018CHF 17'696
93Nuvilly87.9%CHF 17'093CHF 17'774
94Misery-Courtion88%CHF 17'101CHF 17'783
94Remaufens88%CHF 17'101CHF 17'783
94Siviriez88%CHF 17'101CHF 17'783
94Villaz88%CHF 17'101CHF 17'783
98Surpierre88.7%CHF 17'160CHF 17'844
99Marly89%CHF 17'185CHF 17'870
99Ursy89%CHF 17'185CHF 17'870
101Val-de-Charmey89.8%CHF 17'252CHF 17'940
102Autigny90%CHF 17'269CHF 17'958
102Bossonnens90%CHF 17'269CHF 17'958
102Le Châtelard90%CHF 17'269CHF 17'958
102Romont (FR)90%CHF 17'269CHF 17'958
102Villarsel-sur-Marly90%CHF 17'269CHF 17'958
107Prévondavaux90.3%CHF 17'294CHF 17'984
108Massonnens91.2%CHF 17'369CHF 18'062
109Chénens91.7%CHF 17'411CHF 18'106
110Broc92%CHF 17'436CHF 18'132
110Plaffeien92%CHF 17'436CHF 18'132
110Vuisternens-devant-Romont92%CHF 17'436CHF 18'132
113Mézières (FR)93%CHF 17'520CHF 18'219
114Le Flon93.8%CHF 17'587CHF 18'289
115Billens-Hennens95%CHF 17'687CHF 18'393
115Plasselb95%CHF 17'687CHF 18'393
115St. Silvester95%CHF 17'687CHF 18'393
118Haut-Intyamon97%CHF 17'855CHF 18'568
119Jaun100%CHF 18'106CHF 18'829

Multipliers only compare municipalities within the same canton; every canton applies them to its own base tariff. Multipliers from the ESTV, retrieved on 5 October 2026. The ESTV sometimes lags behind when individual municipalities change their multiplier; the rate your municipality publishes is binding.

Lowest-tax municipalities

  1. GrengCHF 12'41412.4%
  2. Delley-PortalbanCHF 13'91213.9%
  3. SévazCHF 13'92113.9%
  4. FerpiclozCHF 14'33914.3%
  5. MuntelierCHF 14'33914.3%

Highest-tax municipalities

  1. JaunCHF 18'10618.1%
  2. Haut-IntyamonCHF 17'85517.9%
  3. St. SilvesterCHF 17'68717.7%
  4. PlasselbCHF 17'68717.7%
  5. Billens-HennensCHF 17'68717.7%

Income tax in Fribourg by salary

Income tax rates 2026 by salary: total annual tax for a single person, with the canton's rank among all 26 capitals at each income level.

Gross incomeTotal taxof which federalEffective rateRank of 26
CHF 50'000CHF 4'942CHF 2139.9%#23
CHF 80'000CHF 11'433CHF 90614.3%#22
CHF 100'000CHF 16'432CHF 1'70116.4%#23
CHF 150'000CHF 30'779CHF 5'01420.5%#23
CHF 200'000CHF 48'661CHF 9'74924.3%#22
CHF 300'000CHF 83'967CHF 21'54928.0%#20
CHF 500'000CHF 151'382CHF 45'62630.3%#18
CHF 1'000'000CHF 318'051CHF 103'94931.8%#16

Taxes for couples and families

Married couples are taxed jointly. The ESTV figures below include the child deductions and credits that apply in Canton of Fribourg.

HouseholdGross incomeTotal taxof which federalEffective rateRank of 26
Married, no childrenCHF 150'000CHF 22'198CHF 3'20314.8%#21
Married, 2 childrenCHF 80'000CHF 3'330CHF 04.2%#21
Married, 2 childrenCHF 100'000CHF 6'127CHF 06.1%#20
Married, 2 childrenCHF 150'000CHF 17'086CHF 1'74311.4%#21
Married, 2 childrenCHF 200'000CHF 31'476CHF 5'45215.7%#21
Married, 2 childrenCHF 300'000CHF 66'057CHF 17'30822.0%#21
Married, 2 childrenCHF 500'000CHF 141'762CHF 41'02028.4%#22
Two incomes, 2 childrenCHF 90'000 + CHF 60'000CHF 16'272CHF 1'03510.8%#22
Two incomes, no childrenCHF 90'000 + CHF 60'000CHF 21'204CHF 2'32314.1%#22
Retired coupleCHF 150'000CHF 33'114CHF 4'57822.1%#24

Wealth tax in Canton of Fribourg

Annual wealth tax for a single person with a gross income of CHF 150'000, in francs and as a percentage of net wealth.

Net wealthWealth taxShare of wealthRank of 26
CHF 500'000CHF 1'9260.39%#22
CHF 1'000'000CHF 4'9320.49%#22
CHF 2'000'000CHF 10'4400.52%#21
CHF 5'000'000CHF 26'1000.52%#19
CHF 10'000'000CHF 52'2000.52%#17

Canton of Fribourg compared with its neighbours

Capital-to-capital comparison. A negative difference means the neighbour is cheaper than Fribourg.

CantonSingle, CHF 100'000DifferenceMarried, 2 children, CHF 150'000Difference
BernCHF 16'36616.4%−CHF 66CHF 18'31412.2%+CHF 1'228
VaudCHF 16'72116.7%+CHF 289CHF 18'32512.2%+CHF 1'239
NeuchâtelCHF 18'07118.1%+CHF 1'639CHF 19'78313.2%+CHF 2'697

Pillar 3a in Canton of Fribourg: deposits and withdrawals

A 3a deposit is deducted from taxable income, so it saves you more where your marginal rate is high. When you withdraw, the lump sum is taxed separately: on CHF 500'000 at 65, a single person pays CHF 46'501 in Fribourg (9.3%), rank 23 of 26.

HouseholdLump sum at 65Tax on payoutEffective rate
SingleCHF 100'000CHF 3'2373.2%
SingleCHF 250'000CHF 17'4017.0%
SingleCHF 500'000CHF 46'5019.3%
SingleCHF 1'000'000CHF 104'00010.4%
Married coupleCHF 500'000CHF 45'2769.1%

How much a 3a deposit saves you in Canton of FribourgCalculate your 3a tax saving

Corporate and inheritance tax

A company with CHF 1'000'000 of pre-tax profit pays CHF 138'673 in profit tax in Fribourg, an effective 13.9%, rank 15 of 26.

On an inheritance of CHF 500'000 in Fribourg, children pay CHF 0, siblings CHF 44'179 and unrelated heirs CHF 185'130.

Take the next step

Use the map numbers to plan your next move.

How much a 3a deposit saves you in Canton of Fribourg

How much a Pillar 3a deposit cuts your tax bill

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Methodology and data source

Swiss Federal Tax Administration (ESTV), Swiss Tax Calculator

Tax year
2026
Coverage
26 cantons, 2'110 municipalities
Check a figure in the ESTV calculator

Every figure on this page comes from the ESTV Swiss Tax Calculator for tax year 2026, retrieved on 5 October 2026. We did not estimate, interpolate or round anything beyond whole francs.

Assumptions

Profiles are employees with gross salary as stated, standard deductions as applied by the ESTV calculator, no church tax unless stated, and no wealth unless stated. Canton figures are those of the capital; ranges show the cheapest and the most expensive municipality.

Not included

Real estate gains tax, property transfer tax, property tax, withholding tax and source tax for foreign residents. Your own deductions (3a, commuting, childcare) change the result.

These are estimates for standard profiles, not tax advice. For your own return, use your canton's tax software or a tax adviser.

Canton boundaries: © swisstopo, simplified for display.

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Frequently asked questions

How much tax do you pay in Canton of Fribourg?
A single person earning CHF 100'000 pays CHF 16'432 in total tax in Fribourg in 2026, an effective rate of 16.4%. Across the canton's 119 municipalities the bill ranges from CHF 12'414 in Greng to CHF 18'106 in Jaun.
Where is the lowest tax in Canton of Fribourg?
Greng has the lowest tax in Canton of Fribourg for a single person earning CHF 100'000: CHF 12'414 in 2026, CHF 4'018 less than in Fribourg.
What is the tax multiplier in the Canton of Fribourg?
The cantonal multiplier is 96% in 2026. On top comes the municipal multiplier, from 32% in Greng to 100% in Jaun; Fribourg applies 80%. Multipliers only compare municipalities within the same canton.
Which municipality has the lowest multiplier in the Canton of Fribourg?
Greng has the lowest municipal multiplier in the Canton of Fribourg in 2026: 32%. A single person earning CHF 100'000 pays CHF 12'414 in tax there, against CHF 16'432 in Fribourg.
What does a tax multiplier of 80% mean?
A municipal multiplier (Steuerfuss) of 80% means Fribourg levies 80% of the base tax from the cantonal tax scale as its municipal tax. The canton applies 96% to the same base. A lower multiplier therefore cuts only the municipal tax, not the cantonal or federal tax. Example: for a single person earning CHF 100'000, the base tax in Fribourg is CHF 8'370. That gives CHF 8'035 of cantonal tax (96%) and CHF 6'696 of municipal tax (80%), plus direct federal tax.
How much wealth tax do you pay in Canton of Fribourg?
On CHF 1'000'000 of net wealth, a single person pays CHF 4'932 a year in Fribourg, or 0.49%. That puts Canton of Fribourg at #22 of 26 cantons for wealth tax.
Is Canton of Fribourg cheaper than its neighbours?
Canton of Fribourg ranks 23 of 26 for a single person earning CHF 100'000. Cheaper neighbours: Canton of Bern (−CHF 66).