Cantonal taxes in the Canton of Bern: rates and deductions (cross-border guide)

Context

Cantonal taxes in the Canton of Bern: rates and deductions

The Swiss three-tier tax system provides for direct federal tax, cantonal tax and municipal tax. Each canton has its own tax law and multiplier. Municipalities apply a multiplier on cantonal tax.

In a nutshell

• Cantonal taxes in the Canton of Bern are managed by the cantonal administration.
• Rates vary by income bracket.
• Allowable deductions include household expenses and family contributions.

Key facts

• What: Cantonal taxes in the Canton of Bern
• When: From 1 January 2022
• Where: Canton of Bern
• Who: Cantonal administration
• Amount: From CHF 1,500 to CHF 150,000 (see table)

Cantonal taxes in the Canton of Bern: rates

Cantonal taxes in the Canton of Bern are managed by the cantonal administration. Rates vary by income bracket. Here is a table with the rates for the year 2022:

Allowed Deductions

Allowable deductions include household expenses and family contributions. Here are some of the allowable deductions:

• Household expenses: up to CHF 10,000 for the year 2022

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Operational details

The rates for cantonal taxes in the Canton of Bern are different depending on the income bracket. Allowable deductions include household expenses and family contributions. It is important to note that cantonal taxes may vary by region and city.

# Cantonal Tax Rates

The rates for cantonal taxes in the Canton of Bern are as follows:

• For income brackets up to 7,500 Swiss francs (CHF) the rate is 0.4%.
• For income brackets between CHF 7,501 and CHF 20,000 the rate is 1.2%.
• For income brackets between CHF 20,001 and CHF 35,000 the rate is 1.4%.
• For income brackets between CHF 35,001 and CHF 50,000 the rate is 1.6%.
• For income brackets above CHF 50,000 the rate is 1.8%.

Allowed Deductions

Allowable deductions for cantonal taxes in the Canton of Bern include:

• House expenses, such as mortgage or rent.
• Family contributions, such as pension fund contributions or family allowances.
• Expenditure on education, such as private schools or universities.
• Health expenses, such as medical care or personal assistants.

Concrete examples

Here are some concrete examples of how taxation works in the Canton of Bern:

• If an individual has an income of CHF 30,000 and a tax of CHF 1,200 results, they could deduct the household expenses of CHF 5,000 and the

Useful tools to protect your net income

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Key points

To find out what deductions are allowed and how to calculate cantonal taxes in the Canton of Bern, you can consult the online portal of the cantonal tax administration. You can also use the cantonal tax calculator to determine the taxes due.

The cantonal tax in the Canton of Bern is established by the “Tax Circular” of 2022, which provides for a tax of 13.2% on taxable income. However, it is important to note that there are different rates for different types of income. For example, investments in government bonds are subject to a 4.5% tax, while investments in companies are subject to a 6.5% tax.

To calculate cantonal taxes, you need to determine taxable income, which is gross income minus allowable deductions. Allowable deductions are set out in the 2022 “Tax Circular” and include:

• The deduction for the family, which is CHF 10,000 per family with two parents and two children
• The deduction for the dwelling, which is CHF 8,000 for a 100 m² apartment
• The transport deduction, which is CHF 2,000 for a car

Here's an example of how to calculate cantonal taxes:

• Gross income: CHF 100,000
• Allowable deductions: CHF 20,000 (CHF 10,000 for the family + CHF 8,000 for housing + CHF 2,000 for transport)
• Taxable income: CHF 80,000
• Cantonal tax: 13.2% of CHF 80,000 = CHF 10,560

You can also use the calculator of