Bern to Fribourg: tax and costs compared

Moving from Bern to Fribourg: tax and living costs compared

Total tax at eleven household profiles, health insurance premiums and rents, computed from the official Swiss sources for both communes.

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CHF -1,228Tax difference per year, Married, 2 children, CHF 150,000

CHF 1,587Tax difference per year, Single, CHF 250,000

CHF -34,841Tax difference per year, Single, CHF 1,000,000

CHF -10Median health premium difference per month

How much does tax change when you move from Bern to Fribourg?

At the profile Married, 2 children, CHF 150,000, the official ESTV calculator gives a difference of CHF -1,228 per year in total tax between Bern and Fribourg for tax year 2026. A negative figure means less tax in Fribourg. The table shows every household profile.

Total tax: Bern and Fribourg

Total federal, cantonal and communal income and wealth tax per year in Bern and in Fribourg, tax year 2026, official ESTV calculator, no church tax.

Total tax: Bern and Fribourg
Household profile	Bern	Fribourg	Difference
Single, CHF 100,000	CHF 16,366	CHF 16,432	CHF 66
Single, CHF 250,000	CHF 65,526	CHF 67,113	CHF 1,587
Single, CHF 500,000	CHF 160,885	CHF 151,382	CHF -9,503
Single, CHF 1,000,000	CHF 352,892	CHF 318,051	CHF -34,841
Married, 2 children, CHF 100,000	CHF 7,977	CHF 6,127	CHF -1,850
Married, 2 children, CHF 150,000	CHF 18,314	CHF 17,086	CHF -1,228
Married, 2 children, CHF 250,000	CHF 50,237	CHF 48,355	CHF -1,882
Married, 2 children, CHF 500,000	CHF 142,977	CHF 141,762	CHF -1,215
Married, 2 children, CHF 1,000,000	CHF 335,766	CHF 309,388	CHF -26,378
Married, 2 children, CHF 250,000, assets CHF 2,000,000	CHF 59,654	CHF 58,795	CHF -859
Married, 2 children, CHF 250,000, assets CHF 10,000,000	CHF 106,369	CHF 100,555	CHF -5,814

Difference = tax in the destination minus tax in the origin. A negative figure means the destination taxes less at that profile. Figures are computed from the official values for each commune, never estimated.

Health premiums and rent: Bern and Fribourg

Health premiums and rent: Bern and Fribourg
Metric	Bern	Fribourg	Difference
Median health premium per month	CHF 597	CHF 587	CHF -10
Average rent per m² per month	16.1	15.8	-0.3

Health premium: median adult premium in the lowest-cost premium region of each canton. Rent: cantonal average net rent per m² per month.

Inheritance, lump-sum taxation and family rules: Bern and Fribourg

Inheritance tax for children, Bern

Bern: children are exempt from inheritance tax.
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Inheritance tax for children, Fribourg

Direct-line relatives (which includes children) are exempt from the inheritance tax.
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Inheritance tax for spouses, Bern

Bern: the spouse is exempt from inheritance tax.
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Inheritance tax for spouses, Fribourg

Spouses and registered partners are exempt from the inheritance tax.
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Lump-sum taxation, Bern

Bern allows expenditure-based taxation for foreign nationals who take up residence for the first time or after at least ten years abroad and do not work in Switzerland.
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Lump-sum taxation, Fribourg

The canton allows taxation by expenditure (lump-sum taxation).
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Family allowance per child, Bern

Bern monthly child allowance per child: CHF 250.
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Family allowance per child, Fribourg

CHF 265 per month for each of the first two children and CHF 285 for each further child (child allowance, 2026).
Source

Cantonal law must set a minimum cantonal residence period of between two and five years.

Naturalisation and living in Bern · Naturalisation and living in Fribourg

Bern to Fribourg: common questions

How much tax does a family save by moving from Bern to Fribourg?

For the profile Married, 2 children, CHF 150,000, the difference in total tax is CHF -1,228 per year according to the official ESTV calculator. A negative figure means less tax in Fribourg.

What changes for a high income moving from Bern to Fribourg?

For the profile Single, CHF 1,000,000, the difference in total tax is CHF -34,841 per year. At higher incomes the marginal rate matters most, and the table shows every profile.

Is this a personal tax calculation?

No. The figures are standard household profiles from the official federal calculator. Your own result depends on your deductions, income type and assets, so use the ESTV calculator with your own figures or speak to a tax adviser before you move.