Cantons / Fribourg
Net salary in Fribourg
With CHF 100’000 a year, a single person without children in Fribourg takes home CHF 6’282 a month. Withholding tax is 14.97% of gross pay, and Fribourg ranks 24th of 26 cantons for this salary.
Gross to net in Fribourg
| Gross per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’010tax 10.4% | 4’479tax 1.1% |
| CHF 80’000 | 5’149tax 13.0% | 5’775tax 3.6% |
| CHF 100’000 | 6’282tax 15.0% | 7’063tax 5.6% |
| CHF 150’000 | 9’028tax 18.9% | 10’094tax 10.4% |
| CHF 200’000 | 11’532tax 22.8% | 12’972tax 14.2% |
Net per month in CHF, 12 salaries, age 34, no church tax. Married: one income. Pension fund and accident insurance are estimates.
Fribourg compared with other cantons
For a single person earning CHF 100’000, Fribourg ranks 24th of 26. That's CHF 14 a month less than in Solothurn, and CHF 54 more than in Jura. See all 26 cantons.
Withholding tax in Fribourg
- Fribourg sets the rate from your annual pay divided by 12, including a 13th salary. The same rate applies to every payment.
- Fribourg publishes tariffs with and without church tax. You pay church tax only if you belong to a recognised church.
- Cross-border commuters from Germany with a residence certificate (Gre-1) pay Swiss withholding tax of at most 4.5%.
- Fribourg has no special agreement with France, so commuters from France pay the normal tariff.
If you live in Switzerland and earn CHF 120’000 gross a year or more, you have to file a tax return after the year ends, and the tax office calculates your final tax. This federal rule applies in every canton.
Tax rates in the city of Fribourg
Cantonal and municipal tax are usually a multiple of the cantonal base rate. In Fribourg for 2026:
- Canton96%
- Municipality of Fribourg80%
- Protestant church9%
- Roman Catholic church6%
Source: ESTV, tax multipliers of cantonal capitals 2026. Withholding tax is the same in every commune of the canton. These rates matter if you're taxed the ordinary way, for example with a C permit.
Family allowances
- Child allowanceCHF 265 for each of the first two children, then CHF 285
- Education allowanceCHF 325 for each of the first two children, then CHF 345
- Birth allowance (one-off)CHF 1’500
Per child and month, paid with your salary. The education allowance replaces the child allowance once the child is in post-compulsory education, up to age 25. Source: BSV, family allowances 2026.
Official information
For the tariff tables and questions about your own case, contact the cantonal tax office: withholding tax in Fribourg.