Bern Wealth Tax Rates
Bern Wealth Tax: Rates & Municipal Multipliers
See how Bern’s progressive simple wealth tax and relatively high tax multipliers position the canton in the mid-to-upper range of Swiss wealth tax burdens.
In the canton of Bern, wealth tax is levied on your taxable net wealth at 31 December. The tax is calculated in two steps: first, the canton determines a simple wealth tax using a progressive per-mille tariff; second, this simple tax is multiplied by the cantonal tax rate (Steueranlage) and by your municipality’s tax rate. Church communities may levy an additional component for members.
No cantonal or municipal wealth tax is due if your taxable net wealth is below CHF 100,000. Above this threshold, the tax is calculated on the entire taxable wealth, not only the excess over CHF 100,000. This page explains (i) the simple cantonal tariff, (ii) how municipal multipliers work, and (iii) what the combined effect looks like at common wealth levels.
Cantonal Simple Wealth Tax (Overview)
Bern uses a stepped per-mille tariff for wealth. In broad terms, the simple tax is: 0‰ up to around CHF 35,000, gradually increasing through bands (0.4‰, 0.7‰, 0.8‰, 1.0‰, 1.2‰, 1.3‰) and then 1.25‰ on very high wealth. In addition, the canton operates a relief rule that caps total cantonal, municipal and church wealth tax at a maximum fraction of the annual wealth yield and at around 2.4‰ of taxable wealth.
The table below summarises illustrative simple wealth tax amounts at selected wealth levels for planning purposes. Actual figures should always be taken from the current Bern tariff table.
| Taxable Net Wealth (CHF) | Illustrative Simple Cantonal Base (CHF) | Approx. Marginal Band |
|---|---|---|
| Up to CHF 100,000 (threshold) | 0 | 0% |
| 500,000 | ≈ 360 | ~0.07–0.10% |
| 1,000,000 | ≈ 900 | ~0.09–0.10% |
| 3,000,000 | ≈ 3,500 | ~0.11–0.12% |
Indicative values based on the Bern per-mille wealth tax schedule. Use the official simple tax tariff for the filing year when preparing a return.
Municipal Multipliers in Bern
The canton sets a cantonal tax rate (Steueranlage) applied to the simple tax; for natural persons this is around 2.975 units for 2025. Each municipality then sets its own municipal tax rate, usually between about 1.0 and 2.0 units. Church communities may add further units. The sum of these units (canton + commune + church) is multiplied by the simple tax to give your total wealth tax.
The examples below show typical municipal tax rates (excluding church) for illustrative Bern communes. The higher the municipal factor, the higher the final tax at the same wealth level.
| Municipality (examples) | Illustrative Municipal Tax Rate | Comment |
|---|---|---|
| City of Bern | ≈ 1.60 | Capital city; effective wealth tax around the Swiss mid-high range |
| Biel/Bienne | ≈ 1.70 | Industrial and services hub; slightly higher municipal burden |
| Thun | ≈ 1.45 | Lakeside regional centre; moderate municipal rate |
| Köniz | ≈ 1.40 | Suburban commune adjacent to Bern city |
| Muri bei Bern | ≈ 1.30 | Attractive residential commune with slightly lower rate than the capital |
Figures above are indicative and exclude church tax. Municipal tax rates are set annually by the communes and may change; always check the official list of Steueranlagen for the relevant year.
Combined Effective Burden — Examples
For Bern, the total wealth tax for cantonal and municipal purposes can be approximated as:
Total wealth tax ≈ Simple base × (Cantonal rate + Municipal rate + Church, if applicable).
The table below shows ballpark totals (excluding church) for a moderate-tax commune (municipal rate ≈ 1.30) versus a higher-tax commune (≈ 1.80). The cantonal rate is assumed at ≈ 2.975. Standard allowances are assumed to have already been reflected in the taxable net wealth.
| Taxable Net Wealth (CHF) | Commune @ 1.30 | Commune @ 1.80 | Approx. Effective % |
|---|---|---|---|
| 500,000 | Base ≈ 360 × (2.975 + 1.30) ≈ CHF 1,550 | Base ≈ 360 × (2.975 + 1.80) ≈ CHF 1,750 | ~0.31%–0.35% |
| 1,000,000 | Base ≈ 900 × (2.975 + 1.30) ≈ CHF 3,900 | Base ≈ 900 × (2.975 + 1.80) ≈ CHF 4,350 | ~0.39%–0.44% |
| 3,000,000 | Base ≈ 3,500 × (2.975 + 1.30) ≈ CHF 15,200 | Base ≈ 3,500 × (2.975 + 1.80) ≈ CHF 16,900 | ~0.50%–0.56% |
Notes & Caveats
- Allowance threshold: No cantonal or municipal wealth tax is levied if taxable net wealth is below CHF 100,000. Once the threshold is exceeded, the tax is calculated on the full taxable wealth, not just the excess. See Allowances & Deductions.
- Debt reduces the base: Mortgages and other enforceable debts outstanding on 31 December are deductible. Where you hold assets in multiple cantons or abroad, wealth is allocated using Steuerausscheidung. See Allowances.
- Valuation rules: Real estate, securities and interests in private businesses must be valued using the methods accepted by Bern’s tax authorities, including official valuation factors where applicable. See Valuation Rules.
- Relief and caps: To avoid excessive burdens, Bern provides relief where total wealth tax exceeds a given share of the wealth yield and caps overall wealth tax (including canton, commune and church) at roughly 2.4‰ of taxable wealth. This may be relevant for asset-rich, low-yield portfolios.
- Church tax: Church tax is levied only for members of recognised religious communities and is not included in the examples above.
- Year-specific figures: Cantonal and municipal tax rates, allowance thresholds and tariff bands change over time. Always verify the values applicable to the tax year you are filing for.