Ranking · Tax year 2026 · Source: ESTV
The municipalities with the lowest tax multipliers in canton Fribourg (2026)
National ranking →Greng has the lowest municipal tax multiplier in canton Fribourg for 2026: 32%. It is followed by Delley-Portalban (49.9%) and Sévaz (50%). Source: Swiss Federal Tax Administration (ESTV), tax year 2026.
Ranking
ESTV · 2026| Rank | Municipality | Municipal multiplier | Church tax (prot.) | Church tax (rom.-cath.) | Residents |
|---|---|---|---|---|---|
| 1 | Greng | 32% | 10% | 8% | 179 |
| 2 | Delley-Portalban | 49.9% | 9% | 8% | 1'349 |
| 3 | Sévaz | 50% | 9% | 8.5% | 324 |
| 4 | Ferpicloz | 55% | 9% | 8% | 242 |
| 5 | Muntelier | 55% | 9% | 8% | 1'020 |
| 6 | Mont-Vully | 58% | 10% | 8% | 4'551 |
| 7 | Meyriez | 58% | 10% | 8% | 586 |
| 8 | Murten | 62% | 9% | 8% | 9'525 |
| 9 | Villars-sur-Glâne | 63.9% | 9% | 4% | 12'644 |
| 10 | Châtillon | 65% | 9% | 8.5% | 549 |
| 11 | Matran | 65% | 9% | 4.5% | 2'094 |
| 12 | Crésuz | 67% | 9% | 8% | 508 |
| 13 | Granges-Paccot | 67.8% | 9% | 4% | 3'989 |
| 14 | Cressier | 68% | 11.5% | 11% | 1'120 |
| 15 | Gletterens | 68.9% | 9% | 8% | 1'156 |
| 16 | Avry | 69.1% | 9% | 4.5% | 1'970 |
| 17 | Cheyres-Châbles | 70% | 9% | 8.5% | 2'545 |
| 18 | Givisiez | 70% | 9% | 4% | 3'507 |
| 19 | Echarlens | 70% | 9% | 8% | 823 |
| 20 | Ried bei Kerzers | 72.5% | 9% | 8% | 1'285 |
| 21 | Sorens | 73% | 9% | 7% | 1'125 |
| 22 | Riaz | 73% | 9% | 7% | 2'924 |
| 23 | Corbières | 73.5% | 9% | 8% | 1'037 |
| 24 | Hauterive | 74% | 9% | 7% | 2'674 |
| 25 | Bulle FR | 74.3% | 9% | 4% | 27'276 |
| 26 | Corminboeuf | 75% | 9% | 8% | 3'120 |
| 27 | Pont-la-Ville | 75% | 9% | 9% | 649 |
| 28 | St. Ursen | 75% | 11.5% | 10% | 1'389 |
| 29 | Kleinbösingen | 75% | 11.5% | 12% | 698 |
| 30 | Fräschels | 75% | 9.5% | 8% | 435 |
| 31 | Tafers | 75% | 10% | 10% | 8'030 |
| 32 | Marsens | 75% | 9% | 7% | 2'093 |
| 33 | Pont-en-Ogoz | 75% | 9% | 6% | 2'050 |
| 34 | Bösingen | 76% | 11.5% | 11.5% | 3'336 |
| 35 | Courgevaux | 76% | 10% | 8% | 1'431 |
| 36 | La Sonnaz | 76% | 9% | 8% | 1'481 |
| 37 | Schmitten | 77% | 10% | 10% | 4'303 |
| 38 | Rue | 77% | 10% | 11% | 2'638 |
| 39 | Les Montets | 77.4% | 9% | 8.5% | 1'587 |
| 40 | Hauteville | 77.7% | 9% | 8% | 750 |
| 41 | Belmont-Broye | 78% | 9% | 7.5% | 6'287 |
| 42 | Attalens | 78.5% | 10% | 8% | 3'690 |
| 43 | Vaulruz | 79% | 9% | 10% | 1'115 |
| 44 | Kerzers | 79% | 9.5% | 8% | 5'546 |
| 45 | Châtel-sur-Montsalvens | 79.5% | 9% | 8% | 354 |
| 46 | Gurmels | 80% | 11.5% | 12% | 4'710 |
| 47 | Villorsonnens | 80% | 10% | 9% | 1'593 |
| 48 | Grandvillard | 80% | 9% | 10% | 925 |
| 49 | Treyvaux | 80% | 9% | 9% | 1'643 |
| 50 | Le Pâquier | 80% | 9% | 6% | 1'457 |
| 51 | Pierrafortscha | 80% | 9% | 6% | 148 |
| 52 | Prez | 80% | 9% | 10% | 2'487 |
| 53 | Grolley-Ponthaux | 80% | 9% | 10% | 2'898 |
| 54 | Saint-Aubin | 80% | 9% | 6.5% | 2'106 |
| 55 | Courtepin | 80% | 11.5% | 11% | 5'847 |
| 56 | Fribourg | 80% | 9% | 6% | 39'599 |
| 57 | Cottens | 80% | 9% | 8% | 1'605 |
| 58 | Gruyères | 80% | 9% | 8% | 2'353 |
| 59 | Neyruz | 81% | 9% | 7% | 2'874 |
| 60 | Heitenried | 81% | 10% | 14% | 1'413 |
| 61 | Wünnewil-Flamatt | 82% | 10% | 12% | 5'848 |
| 62 | Düdingen | 82% | 10% | 8% | 9'333 |
| 63 | Gibloux | 82% | 9% | 9% | 8'719 |
| 64 | Vuadens | 82.8% | 9% | 6% | 2'580 |
| 65 | Vallon | 83% | 9% | 8% | 537 |
| 66 | Semsales | 83% | 10% | 9% | 1'591 |
| 67 | Bas-Intyamon | 83.2% | 9% | 7.5% | 1'759 |
| 68 | Montagny | 83.6% | 9% | 9% | 3'105 |
| 69 | Châtel-Saint-Denis | 83.6% | 10% | 6% | 8'931 |
| 70 | Belfaux | 84% | 9% | 8% | 3'488 |
| 71 | Granges | 84% | 10% | 8% | 1'012 |
| 72 | Brünisried | 84% | 11.5% | 12% | 738 |
| 73 | Estavayer | 84% | 9% | 8.5% | 10'812 |
| 74 | Morlon | 84.3% | 9% | 10% | 790 |
| 75 | Le Mouret | 84.5% | 9% | 9% | 3'326 |
| 76 | La Brillaz | 85% | 9% | 8% | 2'239 |
| 77 | Bois-d’Amont | 85% | 9% | 8% | 2'489 |
| 78 | Botterens | 85% | 9% | 10% | 748 |
| 79 | Torny | 85% | 10% | 10% | 1'112 |
| 80 | Châtonnaye | 85% | 10% | 10% | 852 |
| 81 | Lully | 85% | 9% | 8.5% | 1'239 |
| 82 | Grangettes | 85% | 10% | 12% | 214 |
| 83 | Cugy | 85% | 9% | 8.5% | 2'067 |
| 84 | Giffers | 85.9% | 11.5% | 9% | 1'718 |
| 85 | La Verrerie | 86% | 10% | 10% | 1'323 |
| 86 | Tentlingen | 86% | 11.5% | 9% | 1'374 |
| 87 | Rechthalten | 86% | 11.5% | 12% | 1'161 |
| 88 | Fétigny-Ménières | 86% | 9% | 10% | — |
| 89 | Sâles | 86% | 9% | 7% | 1'478 |
| 90 | La Roche | 87% | 9% | 10% | 2'083 |
| 91 | Ueberstorf | 87% | 10% | 10.5% | 2'417 |
| 92 | Saint-Martin | 87% | 10% | 10% | 1'059 |
| 93 | Nuvilly | 87.9% | 9% | 8.5% | 493 |
| 94 | Villaz | 88% | 10% | 8% | 2'421 |
| 95 | Misery-Courtion | 88% | 11.5% | 10% | 2'393 |
| 96 | Siviriez | 88% | 10% | 10% | 2'711 |
| 97 | Remaufens | 88% | 10% | 9% | 1'462 |
| 98 | Surpierre | 88.7% | 9% | 11% | 1'259 |
| 99 | Ursy | 89% | 10% | 7% | 4'073 |
| 100 | Marly | 89% | 9% | 6% | 9'566 |
| 101 | Val-de-Charmey | 89.8% | 9% | 8% | 2'725 |
| 102 | Villarsel-sur-Marly | 90% | 9% | 6% | 71 |
| 103 | Le Châtelard | 90% | 10% | 12% | 362 |
| 104 | Autigny | 90% | 9% | 8% | 837 |
| 105 | Bossonnens | 90% | 10% | 8% | 1'661 |
| 106 | Romont | 90% | 10% | 8% | 6'276 |
| 107 | Prévondavaux | 90.3% | 9% | 8.5% | 108 |
| 108 | Massonnens | 91.2% | 10% | 12% | 605 |
| 109 | Chénens | 91.7% | 9% | 8% | 908 |
| 110 | Plaffeien | 92% | 11.5% | 12% | 3'729 |
| 111 | Broc | 92% | 9% | 10% | 2'957 |
| 112 | Vuisternens-devant-Romont | 92% | 10% | 10% | 2'410 |
| 113 | Mézières | 93% | 10% | 8% | 1'217 |
| 114 | Le Flon | 93.8% | 10% | 10% | 1'221 |
| 115 | St. Silvester | 95% | 11.5% | 10% | 1'062 |
| 116 | Plasselb | 95% | 11.5% | 12% | 1'099 |
| 117 | Billens-Hennens | 95% | 10% | 8% | 910 |
| 118 | Haut-Intyamon | 97% | 9% | 10% | 1'772 |
| 119 | Jaun | 100% | 9% | 15% | 659 |
Within-canton context: lowest 32%, median 81%, highest 100%. The cantonal multiplier of Fribourg is 96% on top of the municipal rate.
How we measure this
ESTVThe municipal tax multiplier (Steuerfuss) is the percentage of the cantonal base tax (einfache Staatssteuer) a municipality levies; the 2026 values come from the Swiss Federal Tax Administration (ESTV). Multipliers are NOT comparable across cantons — each canton defines its own base scale — which is why this ranking stays within one canton. Church tax is shown separately and applies only to registered members.
Frequently asked questions
- Which municipality has the lowest tax multiplier in canton Fribourg in 2026?
- Greng has the lowest municipal tax multiplier in canton Fribourg in 2026, at 32%.
- What is a tax multiplier (Steuerfuss)?
- The multiplier is the percentage of the cantonal base tax that a municipality levies. Your municipal income tax = base tax × municipal multiplier. Canton and church add their own multipliers on the same base.
- Are tax multipliers comparable between cantons?
- No. Every canton defines its own base tax scale, so multipliers are only meaningful within one canton. For cross-canton comparisons you need the effective tax burden at a given income.
- Is church tax included in this ranking?
- No — the ranking uses the pure municipal multiplier. Church tax multipliers (Protestant and Roman Catholic) are listed separately in the table and apply only to registered church members.