Bern tax tables 2026
The figures set by or for Bern for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Switzerland are on the national page.
- 2026-01-01 to 2026-12-31
- CHF
Income tax
Cantonal income tax tariff (Bern, Tarif 2026): basic tariff
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 3'300 | 1.95% |
| CHF 3'300 to CHF 6'600 | 2.9% |
| CHF 6'600 to CHF 16'400 | 3.6% |
| CHF 16'400 to CHF 32'500 | 4.15% |
| CHF 32'500 to CHF 59'400 | 4.45% |
| CHF 59'400 to CHF 86'300 | 5% |
| CHF 86'300 to CHF 113'200 | 5.6% |
| CHF 113'200 to CHF 140'100 | 5.75% |
| CHF 140'100 to CHF 167'000 | 5.9% |
| CHF 167'000 to CHF 193'900 | 6.05% |
| CHF 193'900 to CHF 231'600 | 6.15% |
| CHF 231'600 to CHF 318'500 | 6.3% |
| CHF 318'500 to CHF 470'600 | 6.4% |
| Over CHF 470'600 | 6.5% |
Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Bern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 42 StG · retrieved 2026-11-09
Cantonal income tax tariff (Bern, Tarif 2026): married couples and single parents
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 3'300 | 1.55% |
| CHF 3'300 to CHF 6'600 | 1.65% |
| CHF 6'600 to CHF 16'400 | 2.85% |
| CHF 16'400 to CHF 32'500 | 3.65% |
| CHF 32'500 to CHF 59'400 | 3.8% |
| CHF 59'400 to CHF 86'300 | 4.3% |
| CHF 86'300 to CHF 113'200 | 4.85% |
| CHF 113'200 to CHF 140'100 | 5.2% |
| CHF 140'100 to CHF 181'800 | 5.7% |
| CHF 181'800 to CHF 236'100 | 5.85% |
| CHF 236'100 to CHF 290'400 | 5.95% |
| CHF 290'400 to CHF 344'700 | 6.2% |
| CHF 344'700 to CHF 486'000 | 6.4% |
| Over CHF 486'000 | 6.5% |
Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Bern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 42 StG · retrieved 2026-11-09
Tariff rules (Bern)
| Item | Value |
|---|---|
| Tariff vintage | Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026) |
| Married couples and single parents | Married couples and single-parent families use the separate tariff for married persons and single parents (Art. 42 Abs. 1 StG) |
Source: ESTV Kantonsblatt Bern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 42 StG · retrieved 2026-11-09
Multipliers 2026: canton, cantonal capital (Bern; other communes differ) and church tax
| Item | Value |
|---|---|
| Cantonal multiplier (multiple of the simple tax) | 2.975 |
| Communal multiplier: Bern (cantonal capital; other communes differ) | 1.54 |
| Church tax, Reformed (multiple of the simple tax) | 0.184 |
| Church tax, Roman Catholic (multiple of the simple tax) | 0.19 |
Total income tax = simple tax × (cantonal + communal + church multiplier); church tax only for members. The communal and church figures are those of the cantonal capital, Bern; other communes in Bern set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%).
Source: ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
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Official sources
- ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
- ESTV Kantonsblatt Bern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 42 StG · retrieved 2026-11-09
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