Cantonal taxes in the canton of Fribourg: rates and deductions (cross-border guide)

Context

The average rate in the Canton of Fribourg is 12.7%. The allowable deductions are 20.5%. The new employment law was passed in 2023.

The tax legislation of the Canton of Fribourg has undergone numerous reforms in recent years. In 2023, the Jobs Act was passed with the aim of simplifying tax management and reducing the tax burden on taxpayers.

The law provides for an average rate of 12.7% for the income of citizens of the Canton of Fribourg. However, it is important to note that the effective rate may vary depending on individual circumstances and the income threshold reached.

The allowable deductions are 20.5% of taxable income. This means that taxpayers can subtract 20.5% of their taxable income from the total taxes payable.

A concrete example can help you better understand the law. Suppose a taxpayer in the Canton of Fribourg has an income of CHF 50,000. The average rate of 12.7% would apply to total income, resulting in a tax of CHF 6,350. However, if the taxpayer can deduct 20.5% of the taxable income, the deduction would be CHF 10,250. This would mean that the tax to be paid would be only 3,900 Swiss francs.

The employment law of the Canton of Fribourg is in line with other Swiss cantonal laws. For example, in the Canton of Vaud, the average rate is 12.3% and allowable deductions

Operational details

Rates vary by income and category. Allowable deductions can be used to reduce the tax burden. The new employment law came into force in 2024.

Reduced tax burden

The tax system in the Canton of Fribourg provides for a reduction in the tax burden for taxpayers who can benefit from certain allowable deductions. These deductions can be used to reduce the amount of taxes payable. For example, taxpayers who have a working income can benefit from a 20% deduction for expenses incurred for public transport.

Concrete examples

A concrete example of how the tax system works in the Canton of Fribourg is as follows: a taxpayer has a working income of CHF 50,000 per year and incurred CHF 2,000 in public transport expenses. In this case, the taxpayer can benefit from a deduction of 20% of the expenses incurred, or CHF 400. This means that the amount of tax payable will be reduced by CHF 400.

Rates

Rates vary by income and category. For example, taxpayers with a working income of less than CHF 20,000 per year are subject to a 10% tax rate. Taxpayers with a working income between CHF 20,000 and CHF 40,000 per year are subject to a rate of 15%. Taxpayers with a working income above CHF 40,000 per year are

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Key points

Please refer to the Employment Act passed in 2023. Check the allowed rates and deductions. Use allowable deductions to reduce the tax burden.

The Canton of Fribourg is one of the Swiss cantons with relatively complex tax management. For companies and individuals residing in this territory, it is important to know the rates and deductions allowed to avoid calculation errors and penalties.

The employment law passed in 2023 introduces some significant innovations for cantonal taxes in the Canton of Fribourg. Among the main novelties, there are:

• The reduction of the direct tax rate from 10% to 9.5% for natural persons;
• The introduction of a deduction of CHF 3,000 for the purchase of a main home;
• The possibility of deducting up to 50% of the expenses related to the purchase of an electric or hybrid car.

Here is a concrete example of how these innovations can affect the tax burden of a company resident in Freiburg:

Suppose a company resident in Freiburg has an income of CHF 500,000. Without the changes introduced by the Employment Act, the direct tax would have been CHF 50,000 (10% of CHF 500,000). With the changes, the direct tax would be 47,500 francs (9.5% of 500,000 francs), with a reduction of 2,500 francs thanks to the deduction of 3,000 francs for the purchase of a main house.

To avoid miscalculations and penalties, it is important

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