Fribourg vs Lucerne: where do you pay less tax?
Direct comparison of tax burden and net salary between Fribourg and Lucerne. ESTV 2026 data, indicative calculations for four salary brackets.
For a gross salary of CHF 90'000, Fribourg leaves you CHF 2'450 more net per year than Lucerne.
Fribourg: Tax multiplier 80%
Lucerne: Tax multiplier 145%
| Gross salary / year | Fribourg Net | Lucerne Net | Difference |
|---|---|---|---|
| CHF 60'000 | CHF 46'600 | CHF 44'950 | +CHF 1'650 |
| CHF 90'000 | CHF 68'750 | CHF 66'300 | +CHF 2'450 |
| CHF 130'000 | CHF 97'050 | CHF 93'550 | +CHF 3'500 |
| CHF 200'000 | CHF 144'050 | CHF 138'700 | +CHF 5'350 |
Indicative values for single person, no children. AHV/ALV/BVG and federal income tax 2026 included.
Values shown are estimates for comparison purposes. Exact net salary (with pillar 3a, church tax, BVG-by-age, withholding tax) results from the gross-net calculator per municipality.