Income Tax in Fribourg
In the canton of Fribourg, a worker is taxed on his net incomeYour net income is your total income without your social contributions such as AHV/AI or your 2nd nd pillar.
The Different Types of Deductions
There are different types of deductions in Fribourg, such as:
Organic deductions
Related to the exercise of your professional activity, i.e. the earning of your income (travel expenses to and from work, meal expenses, etc.).
General deductions
Not directly related to your activity but related to your lifestyle as a worker (health insurance, contributions 3nd pillar, etc.)
Social deductions
Your personal situation (marital status, number of dependents, etc.)
Transportation Costs
When it comes to transportation costs, you can deduct 12,000 CHF for the cantonal and communal taxes.
The amount of deduction you can get depends on the amount of kilometres you travel to go to work. Your workplace must also be more than1,5 km away from your home.
Public Transport
In the canton of Fribourg, you can deduct the exact amount you have paid in transportation costs, you travel innd If you travel in 1st class, you will need to show proof of your travel (tickets, etc.)
Car or Motorcycle
If you use a private car or a motorcycle with a white plate (i.e. a motorcycle over 125 cm³), you can deduct the amount you would have spent on public transport for the same journey.
If public transportation is not a viable option for you, the deduction will be calculated based on the amount of kilometres you travel by car.
70 ct. par km
jusqu’à max. 10’000km
60 ct. par km
de 10 001 à 20’000 km
50 ct. par km
dès 20 001 km
The same calculation are done for motorcycles, with a fixed 0.40 ctper km.
Light vehicles
If you use any of the following light-duty vehicles, you can deduct 700 CHF :
- A bike
- A moped
- A light motorcycle (with a yellow plate)
Meal expenses
In Fribourg, you can deduct your meal costs if you eat outside of your home et if it is impossible for you to get back home during your lunch break. You cannot, however, deduct your meal costs when you are working from home.
You can deduct 15 CHF a day and a maximum of 3’200 CHF a year. If your employer helps with your meal costs, the deduction is reduced by half, at 7.50 CHF, with a maximum of 1600 CHF a year.
Stays outside your home
If you stay outside of your home for work, you can deduct 30 CHF a day and up to 6’400 CHF a year (with the meal costs deduction being halved for lunch, at 7.50 CHF, if your employer helps with meals) as long as your situation stays the same all year.
Additional Work Deductions
Training Costs
Au contraire d’autres cantons, à Fribourg, il n’est plus nécessaire que la formation visée soit directement liée à votre travail actuel. Vous pourrez déduire exactement ce que vous aurez payé pour votre formation, avec un plafond de 12’000 CHF.
Health Insurance Premiums
You can qualify for health insurance premium deductions according to your personal situationThe amount you can deduct will be as follows:
Single person
4’810 CHF
Married couple
9’620 CHF
For each child under 18 at the end of the fiscal year
1’140 CHF
For each child between 18 and 25 pursuing higher education at the end of the fiscal year
4’210 CHF
3rd Pillar Contributions
In the canton of Fribourg, you can deduct 2nd pillar contributions, up until 7’056 for people with a 2nd pillar and 35 280 CHF for those without it.
Buying Back Years of 2nd Pillar Contributions
You can buy back years of 2nd pillar contributions as long as you do not buy some again in the 3 years that follow. The canton of Fribourg, you must also provide the maximum amount you are authorised to buy in the establishment where the 2nd pillar policy was taken out.
Interests
You can deduct various interests under certain conditions.
Interest on Savings Capital
You can deduct interest on savings capital. These deductions cannot be higher than the yields listed in the codes 3.210, 3.220, 3.240 et 3.250.
The amount of deductions you can get depends once again on your personal situation :
- Married couple: 300 CHF
- All other taxpayers: CHF 150
Private Interest Liabilities
Private interest liabilities (mortgages, loans, late payment charges, etc.) are deductible under certain conditions. You can only deduct these debts up to a certain amount, limited by your gross income from your assets, plus 50’000 CHF.
Private Debts
Private debts can also be deducted, provided that proof of the debt is provided along with a list of the debtors.
Maintenance Costs for Private Buildings and Ecological Investments
The deduction applies according to the date of construction. If the property was built in the canton of Fribourg after December 31, 2013, the deduction is 10% of the building's total revenue.
If the construction date predates December 31st 2013, the deduction will be 20%. It is also possible to deduct the costs you have incurred to make the building more respectful of the environment.
Donations
You can deduct donations you have made to public service entities up to a maximum of 20% of net income with a minimum of 100 CHF a year.
Donations to political parties are also deductible, up to a maximum of 5’000 CHF, tant que ce parti obtient au moins 3% des voix durant les élections cantonales.
Personnes à charge
Les déductions pour les enfants dépendent de votre revenu net. Par exemple, si votre revenu net est situé entre 66’701 and 67’700 CHF, vous aurez droit à 8’100 CHF de réduction pour un enfant, selon le code 6.110.
Pour chaque personne à charge (par ex, un parent qui ne peut survivre seul sans votre aide), vous pouvez déduire 5’000 CHF from your taxes.
Childcare costs
Pour les enfants de moins de 14 years old,, you can deduct a maximum amount of 12’000 CHF, as long as you have proof of what you have paid.
Modest Income Deductions
For workers with less substantial incomes, there are additional deductions.
These depend on your personal situation (whether you are single or not, whether you have children or dependents, etc.) and your income. Please refer to the codes 7.110-7.910 to find out how much you can deduct.
Frequently Asked Questions
What tax deductions are available for workers in the canton of Fribourg?
Workers in the canton of Fribourg can benefit from several types of tax deductions, including organic deductions (professional expenses), general deductions (health insurance, pension contributions), and social deductions (depending on personal circumstances).
How does income tax work in the canton of Fribourg?
Income tax in the canton of Fribourg is based on net income, which corresponds to total income without general deductions such as AHV/IV or 2nd pillar contributions.
What is the deduction limit for transport costs?
You can deduct a maximum of CHF 12,000 for transportation costs, based on the number of kilometers traveled and the mode of transport used, provided that your place of work is more than 1.5 km from your home.
Quelles sont les déductions pour les frais de formation ?
In Fribourg, you can deduct training costs that are not directly related to your current job, up to a maximum of CHF 12,000.
