Withholding Tax Fribourg

The deduction ceilings, communal multipliers and filing deadline the canton of Fribourg applies for the 2026 tax period, read from the same tables our calculator uses.

Cantonal deductions — Fribourg

The canton of Fribourg sets its own ceilings, separate from those of the federal direct tax. These are the 19 deductions our calculator applies to it for the 2026 tax period: they decide whether ordinary taxation gains you money or costs you.

Deduction	2026 amount
Flat-rate deduction of other professional expenses	3 % of net salary · min. CHF 2'000 · max. CHF 4'000
Deduction of travel expenses main income	up to CHF 12'000
Deduction for additional meal costs without subsidy	up to CHF 3'200
Deduction for additional meal costs with subsidy	up to CHF 1'600
Deduction for gainful secondary employment	20 % of the secondary income · min. CHF 800 · max. CHF 2'400
Deduction for two income couples	up to CHF 500
Deduction of child care expenses by third parties	up to CHF 12'000
Maximum deduction pillar 3a with pension solution	up to CHF 7'258
Maximum deduction pillar 3a without pension solution	up to CHF 36'288
Deduction of health insurance premiums, single person	up to CHF 4'810
Deduction of health insurance premiums, married couple	up to CHF 9'620
Deduction health insurance premiums, minor child	up to CHF 1'200
Deduction health insurance premiums, adult child	up to CHF 4'210
Deduction for private insurance, single persons	up to CHF 750
Deduction for private insurance, married persons	up to CHF 1'500
Deduction of interest on savings capital, single persons	up to CHF 150
Deduction of interest on savings capital, married persons	up to CHF 300
Child deduction, 1st and 2nd child	up to CHF 8'600
Child deduction from the 3rd child	up to CHF 9'600

Source: the deduction table of the canton of Fribourg for 2026 — the very one our calculator applies.

Tax multipliers — Fribourg

Cantonal tax in Fribourg is obtained by applying 96 % to the base tax. Each municipality adds its own on top: 32 % in Greng, 100 % in Jaun, across the canton's 119 municipalities. Withholding tax ignores that spread, since it applies a single average rate to the whole canton — one of the reasons switching to ordinary taxation does not give the same result from one municipality to the next.

Between Greng and Jaun the gap reaches 68 multiplier points: at equal income and equal deductions, the ordinary bill is not the same depending on the address.

Church tax is added for members of a recognised church: 4 – 15 % depending on the municipality and denomination. With no declared denomination it is not levied.

A worked example in Fribourg

Here is what the calculation gives in Fribourg for a reference profile: single, no children, no recognised religious affiliation, on the median salary of a B permit holder (CHF 5'358 a month).

Annual gross salary

CHF 64'296

Net salary on the certificate

CHF 56'067

Withholding tax deducted

CHF 7'227

Annual saving under ordinary taxation

Without a 3rd pillar: CHF 255
With a 3rd pillar at the ceiling: CHF 2'602

Amounts modelled by our calculator on the 2026 tax scales, municipality of Fribourg. The salary comes from the 2024 Swiss Earnings Structure Survey (FSO): median for B permit holders in the major region Fribourg belongs to, as the FSO does not publish a cantonal median. Your own situation will give a different figure.

Filing the request — Fribourg

The request for subsequent ordinary taxation for the 2026 tax period must reach the administration by March 31, 2027 at the latest. After that date it is inadmissible: the year is closed.

We prepare your request for the canton of Fribourg from your data, free of charge; all that is left is to sign it and send it. We hold the official form of the canton of Fribourg and fill it in field by field; you receive it as a PDF, ready to sign.

Accepted channels

Postal mail
E-mail

Filing address

Service cantonal des contributions Impôt à la source Rue Joseph-Piller 13 1701 Fribourg

E-mail — scciso@fr.ch

Phone — 026 305 33 00

How it works for Fribourg

01
Estimate your savings
Use our free calculator with rates specific to the canton of Fribourg.
02
Generate your TOU form
We produce your request for the canton of Fribourg from the data you enter.
03
Submit your request
Sign it, then send the form to the tax administration of Fribourg before March 31, 2027.

Frequently Asked Questions — Fribourg

What is the TOU deadline in the canton of Fribourg?

The request for subsequent ordinary taxation for the 2026 tax period must reach the tax administration of Fribourg by March 31, 2027 at the latest. No extension is provided for: a late request is inadmissible.

How to file a TOU request in Fribourg?

The canton of Fribourg accepts the following channels: Postal mail, E-mail. Our service pre-fills the official form with your data; you only have to sign it and send it in.

How much can I save with TOU in Fribourg?

It depends on your municipality, your marital status and your deductions. In the canton of Fribourg, communal multipliers range from 32 % to 100 %: at equal income, ordinary tax is not the same from one municipality to the next, whereas withholding tax applies a single average rate. Our calculator compares the two from the cantonal tables.

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Withholding tax or ordinary taxation: what really changesTwo mechanisms for the same tax. Who levies it, when, on what basis, and what switching to ordinary taxation changes for your cash flow.New to Switzerland: what awaits you on the tax sideB permit, deduction from salary, an incomplete first year, automatic switch: how Swiss tax works for someone who has just arrived.B permit deductions: what withholding tax does not give backTravel costs, meals, pillar 3a, childcare: the deductions the withholding tariff ignores, with the 2026 federal ceilings and the steps to follow.Deductible professional expenses, item by itemCommuting, meals, training, tools: what really is deductible, the federal ceilings in force, and when the flat rate beats actual expenses.Pillar 3a when you are taxed at sourcePaying into pillar 3a does not reduce withholding at source. Federal ceilings, the 31 December deadline, retroactive buy-backs since 2026 and withdrawal traps.Subsequent ordinary taxation, explained in fullWho may request the TOU, who is obliged to, until when, and why the decision is irreversible. The reference guide for B permit holders.When ordinary taxation costs you moneyThe TOU request cannot be withdrawn and commits the following years. Wealth, foreign income, an expensive municipality: the profiles that lose money.Reading your salary certificate, figure by figureThe Lohnausweis explained box by box: where to find the net salary, the withholding tax, and the only two figures needed to estimate your savings.

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