Fribourg · capital, 80%
CHF 16’436
Federal CHF 1’705 · Canton CHF 8’035 · Commune and personal tax CHF 6’696
Canton Fribourg · tax year 2025
Your Fribourg tax return, 2025
What Fribourg charges on your salary, what each of its 121 communes costs, and where its limits differ from federal law.
- Filing app
- FriTax
- Deadline
- 31 March 2026File by 31 March 2026 or the date printed on your return; pay CHF 20 with the QR bill on your return for more time, with no reason needed, up to four extensions in all and none beyond 15 December 2026.
- Communes
- 121Municipal rates from 32% to 100%
Your commune moves the bill more than you think
The canton levies its tax, then each commune adds its own rate on the same base. These bills come from the federal tax administration's 2025 calculator.
Household
Children
Gross salary
Greng · lowest rate, 32%
CHF 12’418
Federal CHF 1’705 · Canton CHF 8’035 · Commune and personal tax CHF 2’678 · CHF 4’018 less than Fribourg
Jaun · highest rate, 100%
CHF 18’110
Federal CHF 1’705 · Canton CHF 8’035 · Commune and personal tax CHF 8’370 · CHF 1’674 more than Fribourg
- Federal
- Canton
- Commune and personal tax
Estimated income tax in each commune
Hover or tap a commune.
Tap a commune to see its bill.
All 121 communes by municipal rate
Each dot is a commune. Fribourg is marked.
Lowest: Greng 32%Highest: Jaun 100%
Income tax figures: federal tax administration calculator, tax year 2025, retrieved 2026-09-16. One earner aged 35, employment income, no wealth, no church tax, and the standard deductions the calculator applies.
Bills for Fribourg, Greng and Jaun are the calculator's own. Every other commune is scaled from the capital's base tax by that commune's rate, which matched the calculator to within CHF 40 where we checked.
Municipal rates: federal tax administration, tax year 2025. Boundaries: swisstopo.
Where Fribourg is not the federal number
Your return is assessed twice, once for cantonal tax and once for federal tax. The same receipt can be worth more on one than on the other.
Insurance premiums, single
Higher in FribourgFribourgCHF 5’710FederalCHF 1’800Made up of health and accident (flat) CHF 4’810, life insurance CHF 750 and savings interest CHF 150
Plus CHF 1’140 per child (federal CHF 700)
Insurance premiums, couple
Higher in FribourgFribourgCHF 11’420FederalCHF 3’700Made up of health and accident (flat) CHF 9’620, life insurance CHF 1’500 and savings interest CHF 300
Plus CHF 1’140 per child (federal CHF 700)
Third-party childcare
Lower in FribourgFribourgCHF 12’000FederalCHF 25’800Per child under 14. Meals and board do not count.
Commuting
Higher in FribourgFribourgCHF 12’000FederalCHF 3’300Second-earner deduction
Lower in FribourgFribourgCHF 500Federalup to CHF 14’100
Fribourg's health and accident part is a flat allowance whatever your premiums; life insurance and savings interest are ceilings, and unused room in one cannot be moved to another.
Deduction limits: Canton de Fribourg, Service cantonal des contributions: Instructions générales concernant la déclaration d'impôt 2025 (janvier 2026), codes 4.110, 4.120, 4.150, printed pp.23-25; OPAMA art. 1 (RSF 631.48); LICD art. 34 al. 1 let. g (RSF 631.1). www.fr.ch
Deduction limits: Canton de Fribourg, Instructions générales 2025, code 4.380, printed p.31; LICD art. 34 al. 3. www.fr.ch
Deduction limits: Canton de Fribourg, Instructions générales 2025, code 2.110, printed p.10; LICD art. 27 al. 1 let. a; OFP art. 3. www.fr.ch
Deduction limits: Canton de Fribourg, Instructions générales 2025, code 2.510, printed p.13; LICD art. 34 al. 2. www.fr.ch
Deadline: Canton de Fribourg: fr.ch 'Obtenir un délai pour le dépôt de sa déclaration' (SCC) and Instructions générales 2025, 'Délai pour le dépôt de la déclaration?', printed p.6. Checked 2026-09-20
Let Fribourg's limits apply themselves
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