Where do you pay the least tax in Switzerland?

In Greng (FR): CHF 12'414 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.

Why not compare tax multipliers?

Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.

← Fribourg

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Fribourg

National ranking →Tax multipliers by canton →

Greng has the lowest tax burden in canton Fribourg: CHF 12'414 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Delley-Portalban (CHF 13'912) and Sévaz (CHF 13'921) follow. Source: Federal Tax Administration, tax year 2026.

Tax burden by municipality

ESTV · 2026

higherlowerNo result

Tax burden

ESTV · 2026

#	Municipality	Tax	Share	Multiplier
1	Greng	12'414	12.4%	32
2	Delley-Portalban	13'912	13.9%	49.9
3	Sévaz	13'921	13.9%	50
4	Ferpicloz	14'339	14.3%	55
5	Muntelier	14'339	14.3%	55
6	Meyriez	14'590	14.6%	58
7	Mont-Vully	14'590	14.6%	58
8	Murten	14'925	14.9%	62
9	Villars-sur-Glâne	15'084	15.1%	63.9
10	Châtillon	15'176	15.2%	65
11	Matran	15'176	15.2%	65
12	Crésuz	15'344	15.3%	67
13	Granges-Paccot	15'411	15.4%	67.8
14	Cressier	15'427	15.4%	68
15	Gletterens	15'503	15.5%	68.9
16	Avry	15'519	15.5%	69.1
17	Cheyres-Châbles	15'595	15.6%	70
18	Echarlens	15'595	15.6%	70
19	Givisiez	15'595	15.6%	70
20	Ried bei Kerzers	15'804	15.8%	72.5
21	Riaz	15'846	15.8%	73
22	Sorens	15'846	15.8%	73
23	Corbières	15'888	15.9%	73.5
24	Hauterive	15'930	15.9%	74
25	Bulle FR	15'955	16%	74.3
26	Corminboeuf	16'013	16%	75
27	Fräschels	16'013	16%	75
28	Kleinbösingen	16'013	16%	75
29	Marsens	16'013	16%	75
30	Pont-en-Ogoz	16'013	16%	75
31	Pont-la-Ville	16'013	16%	75
32	St. Ursen	16'013	16%	75
33	Tafers	16'013	16%	75
34	Bösingen	16'097	16.1%	76
35	Courgevaux	16'097	16.1%	76
36	La Sonnaz	16'097	16.1%	76
37	Rue	16'181	16.2%	77
38	Schmitten	16'181	16.2%	77
39	Les Montets	16'214	16.2%	77.4
40	Hauteville	16'239	16.2%	77.7
41	Belmont-Broye	16'264	16.3%	78
42	Attalens	16'306	16.3%	78.5
43	Kerzers	16'348	16.3%	79
44	Vaulruz	16'348	16.3%	79
45	Châtel-sur-Montsalvens	16'390	16.4%	79.5
46	Cottens	16'432	16.4%	80
47	Courtepin	16'432	16.4%	80
48	Fribourg	16'432	16.4%	80
49	Grandvillard	16'432	16.4%	80
50	Gruyères	16'432	16.4%	80
51	Grolley-Ponthaux	16'432	16.4%	80
52	Gurmels	16'432	16.4%	80
53	Le Pâquier	16'432	16.4%	80
54	Pierrafortscha	16'432	16.4%	80
55	Prez	16'432	16.4%	80
56	Saint-Aubin	16'432	16.4%	80
57	Treyvaux	16'432	16.4%	80
58	Villorsonnens	16'432	16.4%	80
59	Heitenried	16'515	16.5%	81
60	Neyruz	16'515	16.5%	81
61	Düdingen	16'599	16.6%	82
62	Gibloux	16'599	16.6%	82
63	Wünnewil-Flamatt	16'599	16.6%	82
64	Vuadens	16'666	16.7%	82.8
65	Semsales	16'683	16.7%	83
66	Vallon	16'683	16.7%	83
67	Bas-Intyamon	16'700	16.7%	83.2
68	Châtel-Saint-Denis	16'733	16.7%	83.6
69	Montagny	16'733	16.7%	83.6
70	Belfaux	16'766	16.8%	84
71	Brünisried	16'766	16.8%	84
72	Estavayer	16'766	16.8%	84
73	Granges	16'766	16.8%	84
74	Morlon	16'792	16.8%	84.3
75	Le Mouret	16'808	16.8%	84.5
76	Bois-d’Amont	16'850	16.9%	85
77	Botterens	16'850	16.9%	85
78	Châtonnaye	16'850	16.9%	85
79	Cugy	16'850	16.9%	85
80	Grangettes	16'850	16.9%	85
81	La Brillaz	16'850	16.9%	85
82	Lully	16'850	16.9%	85
83	Torny	16'850	16.9%	85
84	Giffers	16'926	16.9%	85.9
85	Fétigny-Ménières	16'934	16.9%	86
86	La Verrerie	16'934	16.9%	86
87	Rechthalten	16'934	16.9%	86
88	Sâles	16'934	16.9%	86
89	Tentlingen	16'934	16.9%	86
90	La Roche	17'018	17%	87
91	Saint-Martin	17'018	17%	87
92	Ueberstorf	17'018	17%	87
93	Nuvilly	17'093	17.1%	87.9
94	Misery-Courtion	17'101	17.1%	88
95	Remaufens	17'101	17.1%	88
96	Siviriez	17'101	17.1%	88
97	Villaz	17'101	17.1%	88
98	Surpierre	17'160	17.2%	88.7
99	Marly	17'185	17.2%	89
100	Ursy	17'185	17.2%	89
101	Val-de-Charmey	17'252	17.3%	89.8
102	Autigny	17'269	17.3%	90
103	Bossonnens	17'269	17.3%	90
104	Le Châtelard	17'269	17.3%	90
105	Romont	17'269	17.3%	90
106	Villarsel-sur-Marly	17'269	17.3%	90
107	Prévondavaux	17'294	17.3%	90.3
108	Massonnens	17'369	17.4%	91.2
109	Chénens	17'411	17.4%	91.7
110	Broc	17'436	17.4%	92
111	Plaffeien	17'436	17.4%	92
112	Vuisternens-devant-Romont	17'436	17.4%	92
113	Mézières	17'520	17.5%	93
114	Le Flon	17'587	17.6%	93.8
115	Billens-Hennens	17'687	17.7%	95
116	Plasselb	17'687	17.7%	95
117	St. Silvester	17'687	17.7%	95
118	Haut-Intyamon	17'855	17.9%	97
119	Jaun	18'106	18.1%	100

How we measure this

ESTV

Total income tax (federal, cantonal, municipal and personal tax) in Swiss francs for one fixed household: single, no children, aged 35, CHF 100'000 gross employment income, no confession, no wealth. Because the same household is calculated in every municipality, the amount is comparable across Switzerland — unlike the tax multiplier, which is a percentage of each canton’s own simple tax and therefore rests on a different base in every canton. Source: Federal Tax Administration.

Frequently asked questions

Where do you pay the least tax in Switzerland?: In Greng (FR): CHF 12'414 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.
Why not compare tax multipliers?: Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.