Canton Fribourg applies progressive cantonal income tax rates which, 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 Fribourg work in practice—without reproducing every detailed tariff table. The focus is on understanding the cantonal tariff, the role of communal multipliers and the interaction with the Swiss federal income tax.

Basic Structure of Income Tax in Fribourg

For residents of Fribourg, the total income tax burden typically consists of three layers:

• Federal income tax (direct federal tax, uniform throughout Switzerland),
• Cantonal income tax (according to the Fribourg tariff),
• Communal income tax (the cantonal tax multiplied by the commune’s tax multiplier, or Steuerfuss/taux d’imposition communal).

The canton first determines taxable income under Fribourg’s tax rules and applies the cantonal tariff. The resulting cantonal income tax is then multiplied by the tax rate of the commune of residence, which produces the communal tax. Adding federal, cantonal and communal tax yields the total income tax burden.

Progressive Cantonal Tax Rates

Fribourg uses a progressive cantonal income tax system. In simplified terms:

• Low taxable incomes face low average and marginal tax rates,
• As income rises, the marginal tax rate increases in steps,
• At higher income levels, the marginal rate approaches the top rate and the progression flattens out.

The official tariff tables distinguish between different taxpayer categories, typically including:

• Single taxpayers without children,
• Married couples and registered partnerships (generally jointly assessed),
• Taxpayers entitled to family-related allowances (children, dependants).

Because of this differentiation, two taxpayers with identical gross income may face different tax burdens depending on their family situation and entitlement to allowances.

Communal Tax Multipliers (Steuerfüsse / Taux communaux)

In addition to the cantonal tariff, each commune in Fribourg applies its own tax multiplier to the cantonal income tax. The process is generally:

1. Determine taxable income under Fribourg’s cantonal rules,
2. Apply the Fribourg cantonal tariff to compute the cantonal income tax,
3. Multiply the cantonal tax by the communal multiplier for the place of residence.

Communal multipliers vary from commune to commune. Some municipalities set relatively low multipliers and thus have comparatively low overall tax burdens; others set higher rates, leading to higher effective tax burdens. This is one of the main reasons why overall tax levels can differ within the canton.

Interaction with Federal Income Tax

The direct federal income tax is assessed independently of the Fribourg cantonal and communal taxes. From the taxpayer’s perspective, however, the combined burden is what matters:

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

While the federal tariff is the same throughout Switzerland, the cantonal tariff and communal multipliers mean that the overall tax burden in Fribourg can differ significantly from that in other cantons and also between communes within Fribourg.

Taxpayer Categories and Tariff Structure

Fribourg’s tariff is structured to take account of household composition and family responsibilities. Separate or adjusted scales exist for:

• Single taxpayers,
• Married couples and registered partners (joint assessment in most cases),
• Taxpayers entitled to child or dependant allowances.

The official tariff tables specify detailed thresholds, progression steps and top rates for each category. These tables are updated periodically by the canton and form the legal basis for calculating cantonal income tax.

Withholding Tax (Quellensteuer / Impôt à la source)

Foreign nationals without a permanent residence permit may be subject to withholding tax on employment income in Fribourg. In such cases:

• Tax is deducted directly from salary by the employer,
• The withholding tax scale is designed to approximate the combined federal, cantonal and communal tax burden,
• In certain situations, a subsequent ordinary assessment can be requested, which may lead to additional tax payable or a refund.

Withholding tax tariffs follow similar principles of progression and adjustment for family situation, but they are structured differently from the ordinary tariffs applied to residents assessed by return.

Factors Influencing the Effective Tax Rate in Fribourg

The effective tax rate you pay on your income in Fribourg depends on several key factors:

• Your taxable income level,
• Your marital status and whether you have children or other dependants,
• Your commune of residence and its tax multiplier,
• Whether part of your income is subject to withholding tax,
• The deductions and allowances available to you under federal and cantonal law.

Because of these variables, the effective tax burden is best understood through concrete calculations rather than by looking only at nominal statutory rates.

Practical Use

The aim of this page is to explain the structure of Fribourg’s income tax rates, not to duplicate every tariff table. For practical planning, taxpayers typically:

• Use official or third-party tax calculators to estimate their tax burden in Fribourg, and
• Consider both the cantonal tariff and the communal multiplier when evaluating the impact of living in a specific commune.

To gain a complete picture of your situation, it is helpful to combine the information on rates from this page with the sections on Deductions, Filing Requirements, Special Rules and Examples in the Fribourg canton income tax guide.