121 communes and the cantonal tax multiplier of 96 %
The Canton of Fribourg has 121 communes. The simple cantonal tax is derived from taxable income; in the 2025 tax year, the canton levies 96 % of it – effectively a relief – and your commune of residence levies its own tax multiplier as a percentage of the simple cantonal tax: in 2025 between 32 % (Greng) and 100 % (Jaun). The parish church tax is added to this.
For your tax return, this changes nothing about how the data is recorded: your commune of residence is decisive, and in the event of a move within the canton, in principle the commune at the end of the year. We clarify such points before we start.

