Withholding tax is deducted directly from salary and mainly affects foreign employees without a C settlement permit. Here are the key facts for the canton of Bern plus reference rates for 2026.
The canton of Bern settles withholding tax on the monthly model, like 21 of the 26 cantons. Each month stands on its own: a 13th salary, a bonus or a month with heavy overtime raises the rate in precisely that month. For church tax, Bern publishes separate tariffs, Y with and N without, as 16 cantons do in total. Among the 10 cantons with verified reference values, Bern ranks 9 of 10 at a monthly gross of CHF 7'000 with 13.00% on tariff A0N, counting from the lowest rate to the highest. The spread runs from 7.75% (Zurich) to 13.40% (Fribourg) against a median of 11.38%, putting Bern 1.62 percentage points above it. On that salary the deduction works out at roughly CHF 910.00 per month, or about CHF 10'920 per year. The closest verified canton is Fribourg at 13.40%, 0.40 percentage points away. Between CHF 5'000 and CHF 9'000 the rate climbs by 4.63 percentage points. The canton is multilingual, with German and French as official languages, and the tariff table and guidance notes appear in those languages as a rule. The binding tariff tables and the guidance notes are published by the responsible cantonal tax authority: Steuerverwaltung des Kantons Bern.
Withholding tax in the canton of Bern
Y/N tariff variants with or without church tax.
Last checked: January 15, 2026
Reference withholding-tax rates Bern 2026
Effective withholding-tax rate for tariff code A0N (single, no children, no church tax):
Reference values for tariff A0N, rounded. The actual deduction depends on the tariff code, church membership and other factors. The canton's official tariff table is always authoritative.
Withholding tax tariff codes
Further codes: G (replacement income), E (simplified procedure) and L/M/N/P/Q for cross-border commuters from Germany. A trailing Y/N marks with (Y) or without (N) church tax.
Frequently asked questions about withholding tax in Bern
Who pays withholding tax in the canton of Bern?
Withholding tax generally applies to foreign employees without a C settlement permit and to persons resident abroad. Swiss citizens and C-permit holders are assessed in the ordinary way.
How high is withholding tax in the canton of Bern?
The rate depends on gross salary, the tariff code (family situation) and church membership. Reference values are in the table above; the official tariff table is binding.
What does a tariff code like A0N mean?
The letter indicates the family situation (A = single), the digit the number of children, and the trailing Y/N with (Y) or without (N) church tax.
Does the canton of Bern calculate monthly or annually?
The canton of Bern uses the Monthly model. The monthly model is based on monthly salary, the annual model on extrapolated annual income.
What makes withholding tax in the canton of Bern different from other cantons?
Bern uses the monthly model and publishes separate tariffs with and without church tax. At a monthly gross of CHF 7'000 the reference value for tariff A0N is 13.00%, rank 9 of 10 verified cantons. The official tariff table of the responsible cantonal tax authority is binding: Steuerverwaltung des Kantons Bern.