Canton Bern is one of Switzerland’s largest cantons by population and area, with a diverse mix of urban centres (such as the City of Bern and Biel/Bienne) and rural municipalities. Income tax consists of federal, cantonal and communal components, and the communal multipliers (Steuerfüsse) vary significantly between municipalities.

The examples on this page use simplified assumptions to illustrate how income tax in Bern can work in practice. They do not reflect all possible deductions or special cases and are not a substitute for a formal tax calculation or advice.

Ipotesi generali utilizzate negli esempi

Se non diversamente specificato, gli esempi presuppongono:

• A tax year in which the current Bern cantonal tariffs and federal tariffs apply.
• Standard personal deductions available under Bernese and federal law.
• A mid-range communal multiplier (neither particularly low- nor high-tax municipality).
• No extraordinary deductions, losses carried forward or special tax regimes.

The purpose is to show the logic of the system rather than reproduce exact tariff tables.

Esempio 1 - Dipendente singolo con solo reddito da lavoro dipendente

Profilo:

• Singolo, senza figli.
• Resident in a mid-range tax municipality in Bern.
• Reddito lordo annuo da lavoro: 80.000 FRANCHI.
• Nessun altro reddito significativo, nessun immobile in Svizzera, modesto patrimonio bancario.

Passo 1 - Determinare il reddito imponibile

From the gross salary, typical deductions include:

• Contributi previdenziali e pensionistici (AVS/AI/IPO, ALV, 2° pilastro),
• Professional expenses (lump-sum or actual expenses such as commuting),
• Insurance premiums and other standard deductions.

After these deductions, the illustrative reddito imponibile for cantonal and federal tax purposes may be around CHF 60,000.

Step 2 – Federal Income Tax

The taxable income is subject to direct federal tax using the federal tariff for single taxpayers. At CHF 60,000, the resulting federal tax burden is generally modest, as the federal tariff is progressive and comparatively flat at lower and middle income levels.

Step 3 – Bern Cantonal Tariff

The same taxable income is used for the Bern cantonal tax calculation. The Bernese tariff for single taxpayers is applied, producing a cantonal tax amount according to the progressive scale.

Step 4 – Communal Multiplier

The cantonal tax is then multiplied by the municipal tax multiplier of the place of residence. For example, if the communal multiplier is 150%, the taxpayer pays 1.5 times the calculated cantonal tax as communal tax.

Risultato

The sum of:

• Imposta federale sul reddito,
• Imposta cantonale sul reddito e
• Imposta comunale sul reddito

dà il pressione fiscale totale sul reddito. For this profile, the effective overall tax rate on the gross income of CHF 80,000 will typically be in the low to mid double-digit range, depending on exact deductions and the municipality’s multiplier.

Esempio 2 - Coppia coniugata con due redditi e figli

Profilo:

• Coppia sposata, tassata congiuntamente, due figli.
• Resident in a typical Bern municipality.
• Coniuge A: reddito da lavoro lordo 90.000 franchi.
• Coniuge B: reddito da lavoro lordo CHF 50.000.
• No self-employment, modest bank and pension assets.

Fase 1 - Combinare i redditi e applicare le detrazioni

The spouses’ employment income is combined (total CHF 140,000). From this, the following are deducted:

• Contributi previdenziali e pensionistici per entrambi i coniugi,
• Spese professionali e costi di pendolarismo,
• Insurance premiums and other personal deductions,
• Family-related deductions and child allowances available under Bern law.

Il risultato reddito imponibile might, for illustration, be around CHF 105,000–110,000.

Fase 2 - Imposta federale per coppie sposate con figli

The federal tariff for married taxpayers and families is applied. Due to the more favourable progression and child-related reductions, the effective federal burden is lower than if the same income were taxed as two single individuals.

Step 3 – Bern Cantonal and Communal Tax

The Bern tariff for married taxpayers with children is applied to the taxable income to calculate cantonal tax. This amount is then multiplied by the communal multiplier. Child and family allowances reduce the taxable income or the resulting tax, depending on the specific rules.

Risultato

The overall tax burden on the combined gross income of CHF 140,000 reflects:

• Il vantaggio della tassazione congiunta,
• Family and child allowances,
• The municipal tax multiplier.

This example shows how family situation and municipality of residence significantly affect the effective rate in Bern.

Esempio 3 - Dipendente espatriato soggetto a ritenuta alla fonte

Profilo:

• Foreign national working in Bern without a permanent residence permit (no C permit).
• Stipendio annuo lordo: 120.000 CHF.
• Resident in a Bern municipality, no Swiss real estate.

Fase 1 - Ritenuta d'acconto sullo stipendio

Il datore di lavoro detrae l'imposta sul reddito alla fonte (Quellensteuer) each month according to the Bern withholding tax tariff. The tariff takes into account marital status, number of children and sometimes religious affiliation, but cannot fully reflect all individual deductions.

Fase 2 - Eventuale valutazione ordinaria successiva

If certain legal thresholds are exceeded (for example, income above a specified level) or if the taxpayer has substantial other income or assets, the Bern tax authorities may require a successivo accertamento ordinario. The taxpayer can also request such an assessment in order to claim deductions not fully considered in the withholding tariff.

Fase 3 - Calcolo finale delle imposte

In the subsequent ordinary assessment, the taxpayer files a full tax return. Federal, cantonal and communal taxes are recalculated as if the taxpayer had been subject to ordinary taxation from the beginning of the tax period. The withholding tax already deducted is credited against the final tax due.

• If the ordinary tax is higher than the withholding tax, additional tax is payable.
• Se la ritenuta alla fonte supera l'imposta ordinaria, il contribuente riceve un rimborso.

This example highlights that withholding tax often serves as a provisional mechanism in Bern.

Example 4 – Employee Owning Real Estate in Bern

Profilo:

• Employee resident in the City of Bern.
• Gross employment income: CHF 100,000.
• Owner-occupied house or apartment in Bern, financed partly by a mortgage.
• Alcune entrate da investimenti (interessi/dividendi).

Fase 1 - Componenti del reddito

Il contribuente deve dichiarare:

• Reddito da lavoro,
• An imputed rental value of the owner-occupied property (if applicable),
• Redditi da investimento, come interessi e dividendi.

Step 2 – Property-Related Deductions

Deductions may include:

• Interessi ipotecari,
• Allowable property maintenance costs or a lump-sum deduction (subject to Bernese rules),
• Other general deductions at federal and cantonal level.

Step 3 – Net Effect and Tax Burden

The interaction between imputed rental value and deductible mortgage interest and maintenance costs determines whether taxable income is higher or lower than that of a comparable tenant. Federal, cantonal and communal taxes are then calculated on this adjusted taxable income, showing how real estate ownership affects the overall burden.

Example 5 – Self-Employed Professional in Bern

Profilo:

• Self-employed professional (e.g. consultant) resident in Bern.
• Reddito d'impresa lordo annuo: CHF 150.000.
• Business expenses for office, travel, professional insurance, equipment and services.

Fase 1 - Determinare l'utile d'impresa

A profit and loss statement is prepared. From the gross income of CHF 150,000, all allowable business expenses are deducted. The resulting profitto aziendale is included in taxable income.

Fase 2 - Aggiungere altri redditi e applicare le detrazioni personali

Any other income (e.g. investment income) is added to the business profit. Personal deductions (social security contributions, insurance premiums, family-related deductions, etc.) are then applied to arrive at the final taxable income.

Fase 3 - Applicazione delle imposte federali, cantonali e comunali

Il reddito imponibile è soggetto a:

• Imposta federale diretta ai sensi della tariffa federale e
• Bern cantonal tax and the relevant municipal multiplier.

Because business income can fluctuate and advance payments or provisional assessments are common, self-employed taxpayers often face more complex cash flow and planning challenges than employees.

Come utilizzare questi esempi

Questi esempi hanno lo scopo di illustrare:

• How federal, cantonal and communal taxes interact in Bern,
• How income level, family situation and municipality of residence affect the outcome,
• How withholding tax and ordinary taxation can lead to adjustments,
• How property ownership and self-employment change the tax picture.

For precise planning or to understand your own situation in Bern, a detailed calculation based on current tariff tables, actual income and deductions is required. You may wish to combine this page with:

• il Aliquote dell'imposta sul reddito di Berna ,
• il Detrazioni ,
• il Requisiti per l'archiviazione e Regole speciali ,
• così come il Calcolatore dell'imposta sul reddito di Berna for an illustrative numerical estimate.

Per una consulenza o una rappresentanza su misura in situazioni complesse o transfrontaliere, potete anche contattare lo studio Servizio imposte sul reddito di Berna .