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 Fribourg plus reference rates for 2026.
The canton of Fribourg settles withholding tax on the annual model, one of only 5 cantons out of 26 that do (Fribourg, Ticino, Vaud, Valais and Geneva). The basis is extrapolated annual income, so a 13th salary or a bonus does not tip a single month into a higher rate: it is spread across the year and reconciled at year end. Church tax is already built into the tariff, which is true for only 3 cantons (Schwyz, Fribourg and Jura), so there is no Y/N variant to choose. Among the 10 cantons with verified reference values, Fribourg ranks 10 of 10 at a monthly gross of CHF 7'000 with 13.40% 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 Fribourg 2.02 percentage points above it. On that salary the deduction works out at roughly CHF 938.00 per month, or about CHF 11'256 per year. The closest verified canton is Bern at 13.00%, 0.40 percentage points away. Between CHF 5'000 and CHF 9'000 the rate climbs by 5.21 percentage points. The canton is multilingual, with French and German 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: Service cantonal des contributions (SCC).
Withholding tax in the canton of Fribourg
Annual model. The tariff covers cantonal, municipal and church taxes plus direct federal tax; A0N and A0Y are identical.
Last checked: January 15, 2026
Reference withholding-tax rates Fribourg 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 Fribourg
Who pays withholding tax in the canton of Fribourg?
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 Fribourg?
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 Fribourg calculate monthly or annually?
The canton of Fribourg uses the Annual model. The monthly model is based on monthly salary, the annual model on extrapolated annual income.
What makes withholding tax in the canton of Fribourg different from other cantons?
Fribourg uses the annual model and already includes church tax in the tariff. At a monthly gross of CHF 7'000 the reference value for tariff A0N is 13.40%, rank 10 of 10 verified cantons. The official tariff table of the responsible cantonal tax authority is binding: Service cantonal des contributions (SCC).