Relocating to Fribourg: tax, health premiums, rent and naturalisation

Tax

Income and wealth tax in Fribourg

Total federal, cantonal and communal tax per year for each tracked commune in Fribourg, tax year 2026, computed with the official ESTV calculator. No church tax is included.

Standard profiles: gross employment income with the calculator's standard deductions. Single: one adult aged 35. Married: couple aged 40 and 38, one earner, two children aged 10 and 8. The asset profile adds net taxable wealth to the married profile.

Health insurance

Health insurance premiums in Fribourg

Federal Office of Public Health, premium year 2027: adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month.

Housing and safety

Rent and safety in Fribourg

Rent: Federal Statistical Office structural survey, 2024, net rent excluding service and heating charges. Safety: police crime statistics, 2025; rates in cantons with large city centres reflect visitors and commuters as well as residents.

Cantonal rules

Inheritance, lump-sum taxation, schools and family in Fribourg

Inheritance tax for children

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

Spouses and registered partners are exempt from the inheritance tax.
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Gift tax

Direct-line relatives and spouses are exempt from the gift tax; siblings pay 5.25 per cent and unrelated beneficiaries 22.00 per cent.
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Lump-sum taxation

The canton allows taxation by expenditure (lump-sum taxation).
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Lump-sum minimum tax base

The cantonal minimum expenditure base for lump-sum taxation is CHF 250,000.
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Family allowance per child

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

Fribourg gymnasiums offer a bilingual class (class plus) from the first year, or an immersion subject in year one followed by a bilingual class in year two, leading to a bilingual Matura.
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Naturalisation

Becoming Swiss in Fribourg

Federal law sets the national minimum. The canton and the commune add their own residence periods, language levels and tests, and they decide on cantonal and communal citizenship.

Residence in the canton

Fribourg requires at least 3 years of domicile in the canton, including 2 in the 5 years before filing; second-generation foreigners need 2 years in total, and years in BE, VD, NE, GE, JU and ZH also count.
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Residence in the commune

Fribourg communes set their own residence requirement, ranging from 1 to 3 years.
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Spoken language

Fribourg requires French or German at oral B1 and written A2, equal to the federal minimum.
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Knowledge test

Fribourg requires elementary knowledge of Swiss, cantonal and local geography, history and politics, and publishes a basic civic information document for 2026 but describes no test format.
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Interview

The cantonal naturalisation service holds an interview as part of its investigation report, about 12 months after filing on average; the commune commission and the Grand Conseil commission may also invite the applicant.
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Who decides

Fribourg naturalisation involves three decisions: the commune grants communal citizenship, the SEM gives the federal permit, and the Grand Conseil adopts the naturalisation decree after its commission's opinion.
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Cantonal and communal fees

Fribourg's cantonal fee ranges from CHF 800 to CHF 1,500 per file and communal fees from CHF 0 to CHF 1,500 under each commune's rules, plus federal fees of CHF 100 per adult, CHF 150 per couple or family and CHF 50 per minor applying alone; the fr.ch naturalisation page lists CHF 200 per file due at filing.
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Social assistance

Fribourg applicants must not have received social assistance in the 3 years before filing, with personal circumstances taken into account.
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All 26 cantonal requirements compared

Move comparisons

Moves to and from Fribourg

Back to all 26 cantons · Methodology and sources

Questions

Living in Fribourg: common questions