Withholding tax canton of Fribourg 2026
Calculate withholding tax in the canton of Fribourg — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 12.8% |
| Withholding tax per year | CHF 9'952.80 |
| Net salary per month | CHF 5'670.60 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Fribourg
The bilingual canton of Fribourg calculates withholding tax — unlike most German-speaking cantons — under the annual model: the rate is based on the projected annual income, which smooths a 13th month and bonuses over the year. The tariffs come with and without church tax. Fribourg thus combines a French-speaking calculation model with German-speaking administrative practice.
Key facts 2026
| Calculation model | annual model |
| Church tax | with and without church tax |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 728 (12.1%) |
| Example: CHF 8'000/month (single) | CHF 1'164 (14.6%) |
| Example: CHF 10'000/month (single) | CHF 1'657 (16.6%) |
Withholding tax in Fribourg in practice
Fribourg is bilingual, and that shapes withholding-tax practice too: forms and guidance appear in French and German, with the cantonal tax administration competent in both cases. The university and colleges also generate many fixed-term appointments. Because Fribourg uses the annual model, starting a job mid-year is treated differently than in monthly-model cantons.
What the tariff code changes in Fribourg
CHF 8'000 gross salary per month in the canton of Fribourg, six family situations — under the FR tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 1'164.00 |
| Married, single earner, no children | B0N | CHF 769.60 |
| Married, single earner, two children | B2N | CHF 420.00 |
| Married, dual earners, no children | C0N | CHF 1'068.80 |
| Married, dual earners, two children | C2N | CHF 816.00 |
| Single parent, one child | H1N | CHF 635.20 |
Spread in Fribourg: CHF 529 per month at an identical salary — CHF 6'346 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Fribourg:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 8.1% | CHF 324.80 |
| CHF 6'000 | 12.1% | CHF 727.80 |
| CHF 8'000 | 14.6% | CHF 1'164.00 |
| CHF 12'000 | 18.4% | CHF 2'204.40 |
| CHF 16'000 | 22.2% | CHF 3'552.00 |
The salary quadruples; withholding tax in Fribourg rises from CHF 325 to CHF 3'552 — the rate from 8.1% to 22.2%.
Fribourg against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Fribourg sits at rank 24 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 826 less than in Fribourg)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 70 more than in Fribourg)
- Fribourg: CHF 1'164.00 per month, or CHF 13'968 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Fribourg 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 Fribourg?
The canton of Fribourg calculates under the annual 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 Fribourg at CHF 8'000 per month?
A single person without children pays in Fribourg, at CHF 8'000 gross monthly salary, about CHF 1'164 withholding tax (14.6% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
What does the annual model mean for withholding tax in Fribourg?
In the annual model the expected annual income is used to set the rate. Irregular salaries, a 13th month or bonuses therefore do not cause rate jumps in individual months as in the monthly model — the burden is spread more evenly.
I am starting work in Fribourg mid-year — how is the rate determined?
Under the annual model the salary is extrapolated to a full year to set the rate. The rate therefore follows the annualised income rather than the sum of the monthly salaries you actually received — which can produce a different result from the monthly model.
Ordinary income tax in the canton of Fribourg: tax calculator Fribourg. 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 Fribourg. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data