Withholding tax canton of Bern 2026
Calculate withholding tax in the canton of Bern — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 12.5% |
| Withholding tax per year | CHF 9'750.00 |
| Net salary per month | CHF 5'687.50 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Bern
Bern taxes employees at source under the monthly model and publishes the tariffs with and without church tax. As one of the eight cantons bound by the special agreement with France (tariff SF), Bern has a particular rule for certain cross-border commuters. The burden — like the ordinary income tax — sits in the more expensive range, because the withholding tariffs already include the cantonal tax.
Key facts 2026
| Calculation model | monthly model |
| Church tax | with and without church tax |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 716 (11.9%) |
| Example: CHF 8'000/month (single) | CHF 1'112 (13.9%) |
| Example: CHF 10'000/month (single) | CHF 1'598 (16.0%) |
Withholding tax in Bern in practice
Bern is a large canton with well over three hundred municipalities — but that is irrelevant for withholding tax: the tariff is uniform across the canton and includes a flat-rate municipal component. Someone taxed at source pays the same rate in the city of Bern as in the Oberland, even though the ordinary tax multipliers differ considerably. Moving within the canton therefore changes nothing in the monthly deduction.
What the tariff code changes in Bern
CHF 8'000 gross salary per month in the canton of Bern, six family situations — under the BE tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 1'112.00 |
| Married, single earner, no children | B0N | CHF 828.00 |
| Married, single earner, two children | B2N | CHF 501.60 |
| Married, dual earners, no children | C0N | CHF 1'100.80 |
| Married, dual earners, two children | C2N | CHF 868.00 |
| Single parent, one child | H1N | CHF 720.80 |
Spread in Bern: CHF 391 per month at an identical salary — CHF 4'694 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Bern:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 8.5% | CHF 338.80 |
| CHF 6'000 | 11.9% | CHF 715.80 |
| CHF 8'000 | 13.9% | CHF 1'112.00 |
| CHF 12'000 | 17.9% | CHF 2'149.20 |
| CHF 16'000 | 21.3% | CHF 3'409.60 |
The salary quadruples; withholding tax in Bern rises from CHF 339 to CHF 3'410 — the rate from 8.5% to 21.3%.
Bern against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Bern sits at rank 22 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 774 less than in Bern)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 122 more than in Bern)
- Bern: CHF 1'112.00 per month, or CHF 13'344 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Bern tax administration runs until 31 March of the following year — the guidewithholding tax or ordinary assessment explains how.
Frequently asked questions
Under which model is withholding tax calculated in the canton of Bern?
The canton of Bern calculates under the monthly model. The tariffs include cantonal, municipal and federal tax and are published with and without church tax. The gross salary is decisive; for your salary, use the calculator above.
How high is withholding tax in Bern at CHF 8'000 per month?
A single person without children pays in Bern, at CHF 8'000 gross monthly salary, about CHF 1'112 withholding tax (13.9% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
What does the special agreement with France mean for Bernese cross-border commuters?
For cross-border commuters from France covered by the special agreement, withholding tax follows the SF tariff. The calculator above covers the ordinary tariffs A/B/C/H; for cross-border status the cantonal leaflets apply.
Does my withholding tax change if I move within the canton of Bern?
No. The tariff applies to the whole canton and contains a flat municipal component. Only in a subsequent ordinary assessment does your municipality's actual multiplier become relevant — a refund or an additional payment may then follow depending on where you live.
Ordinary income tax in the canton of Bern: tax calculator Bern. Social-security contributions on the salary: salary calculator. All cantons:withholding tax calculator.
Sources: 2026 withholding-tax tariffs:FTA / tax administration of the canton of Bern. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data