Fribourg tax tables 2026
The figures set by or for Fribourg 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 (Fribourg, Barème in force (no start date stated; coefficients LCA 2026)): average rates by income class
| Item | Value |
|---|---|
| Taxable income CHF 5,200 to CHF 17,499 | 1% rising to 4.1598% of the whole income |
| Taxable income CHF 17,500 to CHF 31,399 | 4.1745% rising to 6.2031% of the whole income |
| Taxable income CHF 31,400 to CHF 48,299 | 6.2139% rising to 8.0283% of the whole income |
| Taxable income CHF 48,300 to CHF 63,799 | 8.0352% rising to 9.0978% of the whole income |
| Taxable income CHF 63,800 to CHF 77,599 | 9.1042% rising to 9.981% of the whole income |
| Taxable income CHF 77,600 to CHF 102,099 | 9.9846% rising to 10.863% of the whole income |
| Taxable income CHF 102,100 to CHF 128,699 | 10.8662% rising to 11.7142% of the whole income |
| Taxable income CHF 128,700 to CHF 155,999 | 11.7172% rising to 12.5332% of the whole income |
| Taxable income CHF 156,000 to CHF 180,999 | 12.5355% rising to 13.1082% of the whole income |
| Taxable income CHF 181,000 to CHF 207,099 | 13.1097% rising to 13.4997% of the whole income |
| Taxable income from CHF 207,100 | 13.5% of the whole income |
Basis: Taxable income, per year (rates apply to the whole income)
Tariff vintage: Barème in force (no start date stated; coefficients LCA 2026), per ESTV Kantonsblatt (Stand Februar 2026).
Source: AFC/ESTV Feuille cantonale Fribourg (Etat: février 2026), impôt sur le revenu: calcul de l'impôt, art. 37 LICD · retrieved 2026-11-09
Tariff rules (Fribourg)
| Item | Value |
|---|---|
| Tariff vintage | Barème in force (no start date stated; coefficients LCA 2026), per ESTV Kantonsblatt (Stand Februar 2026) |
| Married couples and single parents | Married couples and single parents: the rate that applies to 50% of the total taxable income (art. 37 al. 3 LICD); the minimum rate still applies |
| Divisor for the rate-determining income | 2 |
Source: AFC/ESTV Feuille cantonale Fribourg (Etat: février 2026), impôt sur le revenu: calcul de l'impôt, art. 37 LICD · retrieved 2026-11-09
Multipliers 2026: canton, cantonal capital (Fribourg; other communes differ) and church tax
| Item | Value |
|---|---|
| Cantonal multiplier (multiple of the simple tax) | 0.96 |
| Cantonal multiplier: note | Income tax 0.96 (wealth tax 1.00); Fribourg city: income 0.80 (wealth 0.80); church: income 0.09 reformed, 0.06 Catholic (wealth 0.10 and 0.18) |
| Communal multiplier: Fribourg (cantonal capital; other communes differ) | 0.8 |
| Church tax, Reformed (multiple of the simple tax) | 0.09 |
| Church tax, Roman Catholic (multiple of the simple tax) | 0.06 |
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, Fribourg; other communes in Fribourg 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
- AFC/ESTV Feuille cantonale Fribourg (Etat: février 2026), impôt sur le revenu: calcul de l'impôt, art. 37 LICD · retrieved 2026-11-09
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