Fribourg Wealth Tax Rates
Fribourg Wealth Tax: Rates & Municipal Multipliers
See how Fribourg’s progressive wealth tax tariff, together with commune coefficients, leads to a mid-range Swiss wealth tax burden – higher than low-tax cantons, but below the very top.
In the canton of Fribourg, wealth tax is charged on your taxable net wealth at 31 December. Only taxpayers whose net wealth exceeds the minimum thresholds are liable:
around CHF 20,000 for single taxpayers and CHF 35,000 for married couples or taxpayers with dependants.
Above these thresholds, wealth is taxed according to a progressive cantonal tariff with tranche rates from 0.50‰ up to 3.70‰ on taxable net wealth, with 2.90‰ applied to amounts above
CHF 1,200,000. This results in an overall effective cantonal burden on total taxable net wealth of roughly 0.05% to 0.37%, before communal and church components.
Fribourg uses the standard Swiss approach: a cantonal wealth tax tariff determines the simple tax, and each municipality then applies a communal coefficient (in percent of the cantonal tax) for its share. Recognised church communities can levy an additional church tax for members. This page explains (i) the cantonal schedule, (ii) municipal multipliers, and (iii) what the combined effect looks like at common wealth levels.
Cantonal Wealth Tax Tariff (Overview)
Fribourg publishes a progressive barème (tariff) for wealth tax. The legal cantonal rates are applied by tranche of taxable net wealth: the first CHF 50,000 is taxed at 0.50‰, higher bands at increasing rates up to 3.70‰ on the tranche between CHF 1,000,001 and CHF 1,200,000, and 2.90‰ on amounts above CHF 1,200,001. On the entire taxable net wealth, this corresponds to an overall effective rate roughly between 0.05% and 0.37% before municipal and church tax.
The table below summarises the official cantonal wealth tax tariff for individuals, in force from the 2021 tax period (status 1 January 2025). Tax is calculated by applying the rate only to the part of taxable net wealth that falls into each band.
| Taxable Net Wealth Tranche (CHF) | Cantonal Wealth Tax Rate (‰) |
|---|---|
| Up to 50,000 | 0.50‰ |
| 50,001 – 100,000 | 1.10‰ |
| 100,001 – 200,000 | 1.80‰ |
| 200,001 – 400,000 | 2.50‰ |
| 400,001 – 700,000 | 3.10‰ |
| 700,001 – 1,000,000 | 3.50‰ |
| 1,000,001 – 1,200,000 | 3.70‰ |
| Over 1,200,001 | 2.90‰ |
Wealth tax is levied on taxable net wealth (after deductions). Fractions of wealth are rounded down to the next CHF 1,000 when applying the tariff. For precise calculations for a given year, always refer to the official Fribourg “Barème fortune” and online calculator.
Municipal Multipliers in Fribourg
Communes in Fribourg levy their own wealth tax as a percentage of the cantonal base. Legally, the communal coefficient for income and wealth cannot exceed 100% of the cantonal tax, and in practice most communes sit between roughly 0.60 and 0.85 of the cantonal amount.
The canton and communes publish their coefficients annually. The examples below show selected communes and their recent coefficients for wealth tax on individuals (expressed as a multiple of the cantonal base, excluding church tax).
| Municipality (examples) | Illustrative Communal Coefficient | Comment |
|---|---|---|
| City of Fribourg | ≈ 0.80 (80%) | Communal tax on income and wealth set at 80% of the cantonal base for natural persons; typical “urban benchmark” in the canton (official communal coefficient list, 2025). |
| Villars-sur-Glâne | ≈ 0.64 (63.9%) | Coefficient of 63.9% of the cantonal tax for individuals; somewhat lower than the city of Fribourg. |
| Gibloux | ≈ 0.82 (82%) | Communal coefficient of 82% of the cantonal tax on income and wealth, slightly above the city level. |
| Neyruz | ≈ 0.81 (81%) | Coefficient of 81% of the cantonal tax; typical for mid-range communes in the Fribourg agglomeration. |
| Bulle | ≈ 0.74 (74.3%) | Communal coefficient of 74.3% of the cantonal tax; representative for the Gruyère region’s main town. |
Coefficients above are indicative and based on recent published values. Communal wealth tax rates are decided locally and may change from year to year – always verify your commune’s coefficient and any church tax for the relevant tax period.
For the official list of municipal coefficients and tax rates for natural persons (income and wealth) in the Canton of Fribourg, see: Coefficients et taux d'impôts — personnes physiques (Fribourg communes, 2025).Combined Effective Burden — Examples
For Fribourg residents, the total cantonal + communal wealth tax (excluding church) can be approximated as:
Total wealth tax ≈ Cantonal wealth tax × (1 + Communal coefficient).
The table below uses indicative cantonal amounts (rounded, based on the progressive tariff) and compares a lower-tax commune (communal coefficient ≈ 0.65) with a higher-tax commune (≈ 0.82). This gives a sense of the overall effective burden on taxable net wealth after allowances and debts.
| Taxable Net Wealth (CHF) | Commune @ 0.65 | Commune @ 0.82 | Approx. Effective % Range |
|---|---|---|---|
| 500,000 | ≈ 500 × 1.65 = CHF 825 | ≈ 500 × 1.82 = CHF 910 | ~0.17%–0.18% |
| 1,000,000 | ≈ 1,800 × 1.65 = CHF 2,970 | ≈ 1,800 × 1.82 = CHF 3,276 | ~0.30%–0.33% |
| 3,000,000 | ≈ 5,400 × 1.65 = CHF 8,910 | ≈ 5,400 × 1.82 = CHF 9,828 | ~0.30%–0.33% |
These totals exclude any church tax and assume taxable net wealth after allowances. They are broadly consistent with independent estimates which classify Fribourg as a mid-range wealth-tax canton rather than a low-tax outlier.
Notes & Caveats
- Thresholds & social allowances: No wealth tax is due below approx. CHF 20,000 (single) / CHF 35,000 (couple/with dependants). Additional social deductions (e.g. higher allowances at lower wealth levels) can further reduce or eliminate the tax in some cases.
- Debt reduces the base: Mortgages, personal loans and other enforceable debts as at 31 December are deductible from gross assets. Where assets are held in several cantons or abroad, wealth is allocated via Steuerausscheidung between taxing jurisdictions.
- Valuation rules: Real estate, listed securities and private business interests must be valued according to the canton’s rules (including official valuation factors for some asset classes). Incorrect valuations can materially change the assessed wealth tax. See Valuation Rules.
- Relief & interaction with income tax: Like other cantons, Fribourg provides relief mechanisms where the combination of wealth tax and tax on investment income would otherwise be excessive compared with the asset yield. Details depend on the current cantonal rules and practice.
- Church tax: Church tax applies only to members of recognised religious communities and is typically levied as a percentage or multiple of the cantonal tax. It is not included in the numerical examples above.
- Year-specific numbers: Tariff bands, thresholds and communal coefficients are periodically adjusted. Always check the current “Barème fortune” and your commune’s published coefficient for the tax year you are filing.