Fribourg Wealth Tax Guide:

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Fribourg Wealth Tax Calculator

Fribourg Wealth Tax Calculator 2025

Estimate your annual wealth tax liability in the Canton of Fribourg — adjust for filing status, basic allowance and municipal multiplier (“centimes additionnels”).

Fribourg levies a progressive cantonal wealth tax on net wealth, with the total burden determined by the addition of municipal and church surcharges (“centimes additionnels”). The cantonal tariff is expressed in promille (‰) and applies to taxable net wealth after personal allowances and debt deductions.

This calculator models a simplified Fribourg progressive cantonal tariff and allows you to apply a user-defined municipal multiplier to approximate the combined cantonal, communal and church burden for the 2025 tax year. It is intended for planning and comparison and does not replace the official calculator of the Fribourg tax administration.

Simplified formula:
Step 1: Taxable Net Wealth = Net Wealth − Personal Allowance
Step 2: Simple Cantonal Wealth Tax = Apply progressive Fribourg tariff to Taxable Net Wealth
Step 3: Total Wealth Tax ≈ Simple Cantonal Tax × (1 + Municipal Multiplier)

Personal allowances are modelled as CHF 80,000 for single taxpayers and CHF 160,000 for married couples (joint assessment). Child supplements and certain special deductions are not fully reflected in this simplified tool.

Interactive Calculator

Enter your net wealth, filing status and an approximate municipal multiplier. As a rough guide, many Fribourg municipalities fall in a range where the total burden is between 1.0× and 1.5× of the simple cantonal wealth tax (depending on commune and church affiliation).

Example Scenarios

Example A — Single, CHF 1,000,000, Municipal Multiplier 0.40

Net wealth CHF 1,000,000.
Personal allowance (single) CHF 80,000 → taxable CHF 920,000.
Progressive simple cantonal wealth tax ≈ CHF 1,600 (rounded).
Municipal multiplier 0.40 → total ≈ CHF 2,240 (140% of simple tax).
Effective burden ≈ 0.22% of net wealth.

Example B — Married, CHF 3,000,000, Municipal Multiplier 0.35

Net wealth CHF 3,000,000.
Personal allowance (married / joint) CHF 160,000 → taxable CHF 2,840,000.
Progressive simple cantonal wealth tax ≈ CHF 5,500 (rounded).
Municipal multiplier 0.35 → total ≈ CHF 7,425 (135% of simple tax).
Effective burden ≈ 0.25% of net wealth (excluding church tax variations and detailed deductions).

These examples are indicative and rounded. Actual assessments depend on the exact centime rates of your municipality, church affiliation, and full allowances and deductions as applied by the Fribourg tax authorities.

Planning Use

  • Use this calculator to compare different municipal multipliers when considering a move within the Canton of Fribourg, or when modelling the impact of church tax.
  • Combine the wealth tax estimate with Allowances & Deductions to reflect debt, pension assets and child allowances correctly.
  • Consult Valuation Rules so that real estate, securities, private companies and cross-border assets are valued in line with Fribourg and federal practice.
  • Integrate wealth tax estimates into your broader Planning Strategies, including residence planning, financing decisions and intergenerational transfers.