Canton Bern applies progressive cantonal income tax rates that, together with communal tax multipliers and federal income tax, determine the total tax burden for residents. This page explains how the income tax rates in Bern work in practice — without listing every detailed tariff table. The focus is on understanding the structure of the cantonal tariff, the application of communal multipliers, and the interaction with federal income tax.

Basic Structure of Income Tax in Bern

For residents of Bern, the total income tax burden typically consists of three components:

• Federal income tax (direct federal tax, same throughout Switzerland),
• Cantonal income tax (according to the Bern tariff),
• Communal income tax (the cantonal tax multiplied by the commune’s tax multiplier, or Steuerfuss).

Bern calculates the cantonal income tax first, based on taxable income and taxpayer category. Then the resulting cantonal tax is multiplied by the communal tax multiplier of the municipality where the taxpayer resides. The sum of these three components forms the total income tax.

Progressive Cantonal Tax Rates

Bern uses a progressive income tax system at the cantonal level. That means:

• Lower incomes are taxed at lower average and marginal rates,
• As income increases, the marginal rate steps up progressively,
• The progression tends to stabilise at higher incomes near the top marginal rate.

The official tariff tables differentiate between different taxpayer categories — e.g.:

• Singles without children,
• Married couples or registered partners, usually jointly assessed,
• Taxpayers with children or dependants eligible for allowances.

Therefore, two people with the same gross income may pay different taxes depending on family situation.

Communal Tax Multipliers (Steuerfüsse)

After computing the cantonal tax under the Bern tariff, a municipal tax multiplier (Steuerfuss) is applied — this multiplier varies by commune. Thus:

1. Determine taxable income under cantonal rules.
2. Apply the Bern cantonal tariff to compute cantonal income tax.
3. Multiply the result by the commune’s tax multiplier.

Because tax multipliers vary from commune to commune, effective total tax burdens can differ significantly even within the canton Bern. Municipalities with lower multipliers yield a lower overall tax burden; those with high multipliers yield higher burden.

Interaction with Federal Income Tax

The federal direct income tax is assessed independently of cantonal and communal taxes. However, from a taxpayer’s perspective the combined burden matters:

• The federal tariff applies to taxable income after federal deductions,
• The Bern cantonal tariff applies to taxable income after cantonal deductions,
• Communal tax is applied as a multiplier on the cantonal tax.

While the federal tariff is uniform across Switzerland, differences in cantonal tariffs and communal multipliers lead to a wide variation in effective tax burdens between cantons — and even between communes within Bern.

Taxpayer Categories and Tariff Structure

The Bern tariff is designed to reflect different household and family situations. Typical categories include:

• Singles,
• Married couples / registered partners (joint assessment),
• Taxpayers eligible for allowances for children or dependants.

The official tariff tables specify different thresholds and progression steps depending on category. These tables are updated periodically by the canton.

Withholding Tax (Quellensteuer)

For foreign nationals without a permanent residence permit living in Bern, withholding tax on employment income may apply. In such cases:

• The employer deducts tax directly from salary,
• The withholding tax is calculated to approximate the total tax burden (federal + cantonal + communal),
• It is possible to request a subsequent ordinary assessment, which may lead to additional tax payable or a refund.

The withholding tax tariffs differ from the ordinary tax tariffs, but are based on similar principles: progressive rates and differentiation by family status and other factors.

Factors Influencing Your Effective Tax Rate in Bern

Several factors influence the effective tax rate for a taxpayer in Bern:

• Taxable income level,
• Marital status and whether there are children or dependants,
• Municipality of residence (due to the communal multiplier),
• Whether income is subject to withholding tax,
• Available deductions and allowances under federal and cantonal law.

Because of these variables, the effective tax burden is best understood through real-world calculations or via a tax calculator — not just by looking at nominal tariff rates.

Practical Use

This page describes the structural logic of Bern’s income tax rates without reproducing detailed tariff tables. For practical purposes, taxpayers generally:

• Use official or third-party tax calculators to estimate their total tax burden, and
• Take into account both the cantonal tariff and the municipal tax multiplier when evaluating the effect of living in a given commune in Bern.

To fully understand one’s tax situation, it is recommended to combine this page with the canton-specific pages on Deductions, Filing Requirements, Special Rules and Examples.