Fribourg Corporate & Capital Tax Calculator
Last updated: 14 Dec 2025
Fribourg Corporate & Capital Tax Calculator (Approximate)
Quick, approximate modelling of Fribourg (FR) company tax: combine cantonal/communal profit tax, capital tax and Swiss federal corporate income tax on a given level of taxable profit and equity. Designed for educational planning — not as an official Fribourg tax tool.
Fribourg Tax Calculator (Approximate)
This calculator uses an effective-rate approach for FR (rather than reproducing every statutory detail) and assumes a standard setup without special regimes (no patent box modelling, no fact-specific reliefs, no loss carryforwards, no participation relief interactions, no intercantonal allocation, etc.).
Results (Illustrative)
Approximate effective rate on profit: –
Figures are rounded and for illustration only. Minimum tax, reduced capital-tax bases, detailed commune parameters and special regimes are not modelled.
Assumptions & Methodology
| Parameter | Value used | Comment |
|---|---|---|
| Target combined effective profit tax burden (FR) | ~14.0% of profit before tax (all levels; standard municipality) | Used as a planning anchor for Fribourg. The calculator shows federal tax separately and models the FR cantonal/communal remainder. |
| Federal corporate income tax (effective) | ~7.83% of profit before tax | Derived from the official 8.5% rate on profit after tax (tax deductibility). |
| Fribourg cantonal/communal profit tax (effective in this tool) | ~6.17% of profit before tax (standard) | Calculated as 14.0% minus 7.83%. Then adjusted by a small municipal sensitivity factor. |
| Capital tax (simplified) | 0.50‰ of taxable equity (standard) | Applied to the equity base, then adjusted by the same municipal sensitivity factor. Reduced capital-tax bases (e.g., qualifying participations / IP / group loans) are not modelled. |
| Municipal sensitivity | Fribourg / Bulle (illustrative) | Commune-by-commune multipliers are not implemented; this is a small educational sensitivity range. |
| Special regimes | Not modelled | Patent box, R&D deductions, notional interest deduction and other instruments are excluded to keep the calculator transparent. |
This is not an official Fribourg calculator. It is a deliberately simple approximation for planning and education. For filings, transactions, rulings or group structuring, rely on official tools and professional advice.
Worked Example
Assume a standard Fribourg company with:
- Taxable profit before tax: CHF 1,000,000;
- Taxable equity (capital tax base): CHF 2,000,000;
- Location: “Standard FR municipality” selection in this tool;
- No special regimes or loss carryforwards.
Under the calculator assumptions, very roughly:
- Cantonal/communal profit tax ≈ CHF 61,700
- Capital tax ≈ CHF 1,000
- Federal corporate income tax ≈ CHF 78,300
- Total tax ≈ CHF 141,000
- Effective rate on profit ≈ 14.1%
These figures are rounded and illustrative. Real outcomes depend on commune parameters, reliefs (patent box/R&D), loss carryforwards, participation relief interactions and any intercantonal or international allocation.
Official Tools & When to Get Advice
| Tool / resource | Use case | Comment |
|---|---|---|
| Fribourg official tax resources (juristic persons) | Confirm current parameters and official calculation logic. | Use cantonal resources for the latest official rates and any commune-specific provisions before filing or deciding. |
| Federal tax calculator environment (ESTV/AFC) | Benchmark corporate tax burdens across cantons. | Helpful for comparisons and sanity checks. |
| Fribourg Tax Service (TaxRep) | Structuring, rulings and transaction support for FR corporate & capital tax. | See Fribourg Tax Service and Fribourg Business Tax Service. |
FAQs
How accurate is this Fribourg calculator?
It is intentionally simplified. It uses a planning anchor for the overall Fribourg profit-tax burden and adds a simplified capital tax plus federal tax. It does not model minimum tax, commune-by-commune parameters, reduced capital-tax bases, loss carryforwards, special regimes or allocation between cantons/countries.
Can I use this output for my financial statements?
No. Financial statements, budgets and tax provisions should be based on detailed models or official calculators aligned with the latest law and practice. This tool is for education and high-level planning only.
Does this calculator handle intercantonal or international allocation?
No. It assumes a company taxed entirely in Fribourg. If you have permanent establishments, properties or functions in other cantons or countries, you will need an allocation model and, often, local advice.
Can Sesch TaxRep help refine these numbers?
Yes. We can build a company-specific Fribourg tax model, prepare or review corporate tax returns, and assist with rulings and structuring. See the Fribourg service links above or use the general contact form on taxrep.us.