← Canton Fribourg overview
Ranking · Tax year 2026 · Source: ESTV
The municipalities with the lowest tax multipliers in canton Fribourg (2026)
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% | 167 |
| 2 | Delley-Portalban | 49.9% | 9% | 8% | 1'339 |
| 3 | Sévaz | 50% | 9% | 8.5% | 314 |
| 4 | Muntelier | 55% | 9% | 8% | 964 |
| 5 | Ferpicloz | 55% | 9% | 8% | 251 |
| 6 | Mont-Vully | 58% | 10% | 8% | 4'452 |
| 7 | Meyriez | 58% | 10% | 8% | 564 |
| 8 | Murten | 62% | 9% | 8% | 9'531 |
| 9 | Villars-sur-Glâne | 63.9% | 9% | 4% | 12'444 |
| 10 | Matran | 65% | 9% | 4.5% | 1'774 |
| 11 | Châtillon | 65% | 9% | 8.5% | 527 |
| 12 | Crésuz | 67% | 9% | 8% | 474 |
| 13 | Granges-Paccot | 67.8% | 9% | 4% | 3'936 |
| 14 | Cressier | 68% | 11.5% | 11% | 1'094 |
| 15 | Gletterens | 68.9% | 9% | 8% | 1'135 |
| 16 | Avry | 69.1% | 9% | 4.5% | 1'926 |
| 17 | Givisiez | 70% | 9% | 4% | 3'309 |
| 18 | Cheyres-Châbles | 70% | 9% | 8.5% | 2'468 |
| 19 | Echarlens | 70% | 9% | 8% | 841 |
| 20 | Ried bei Kerzers | 72.5% | 9% | 8% | 1'223 |
| 21 | Sorens | 73% | 9% | 7% | 1'096 |
| 22 | Riaz | 73% | 9% | 7% | 2'890 |
| 23 | Corbières | 73.5% | 9% | 8% | 1'042 |
| 24 | Hauterive | 74% | 9% | 7% | 2'687 |
| 25 | Bulle FR | 74.3% | 9% | 4% | 26'749 |
| 26 | Pont-la-Ville | 75% | 9% | 9% | 613 |
| 27 | Kleinbösingen | 75% | 11.5% | 12% | 705 |
| 28 | Tafers | 75% | 10% | 10% | 7'900 |
| 29 | Pont-en-Ogoz | 75% | 9% | 6% | 2'013 |
| 30 | Fräschels | 75% | 9.5% | 8% | 440 |
| 31 | Corminboeuf | 75% | 9% | 8% | 2'928 |
| 32 | St. Ursen | 75% | 11.5% | 10% | 1'441 |
| 33 | Marsens | 75% | 9% | 7% | 2'115 |
| 34 | Bösingen | 76% | 11.5% | 11.5% | 3'341 |
| 35 | Courgevaux | 76% | 10% | 8% | 1'462 |
| 36 | La Sonnaz | 76% | 9% | 8% | 1'406 |
| 37 | Rue | 77% | 10% | 11% | 1'592 |
| 38 | Schmitten | 77% | 10% | 10% | 4'300 |
| 39 | Les Montets | 77.4% | 9% | 8.5% | 1'614 |
| 40 | Hauteville | 77.7% | 9% | 8% | 730 |
| 41 | Belmont-Broye | 78% | 9% | 7.5% | 6'011 |
| 42 | Attalens | 78.5% | 10% | 8% | 3'678 |
| 43 | Kerzers | 79% | 9.5% | 8% | 5'448 |
| 44 | Vaulruz | 79% | 9% | 10% | 1'128 |
| 45 | Châtel-sur-Montsalvens | 79.5% | 9% | 8% | 359 |
| 46 | Gruyères | 80% | 9% | 8% | 2'301 |
| 47 | Courtepin | 80% | 11.5% | 11% | 5'765 |
| 48 | Le Pâquier | 80% | 9% | 6% | 1'390 |
| 49 | Prez | 80% | 9% | 10% | 2'472 |
| 50 | Grandvillard | 80% | 9% | 10% | 858 |
| 51 | Saint-Aubin | 80% | 9% | 6.5% | 1'970 |
| 52 | Gurmels | 80% | 11.5% | 12% | 4'695 |
| 53 | Treyvaux | 80% | 9% | 9% | 1'596 |
| 54 | Pierrafortscha | 80% | 9% | 6% | 150 |
| 55 | Villorsonnens | 80% | 10% | 9% | 1'526 |
| 56 | Cottens | 80% | 9% | 8% | 1'508 |
| 57 | Fribourg | 80% | 9% | 6% | 38'660 |
| 58 | Heitenried | 81% | 10% | 14% | 1'403 |
| 59 | Neyruz | 81% | 9% | 7% | 2'875 |
| 60 | Gibloux | 82% | 9% | 9% | 8'134 |
| 61 | Düdingen | 82% | 10% | 8% | 8'939 |
| 62 | Wünnewil-Flamatt | 82% | 10% | 12% | 5'722 |
| 63 | Vuadens | 82.8% | 9% | 6% | 2'556 |
| 64 | Semsales | 83% | 10% | 9% | 1'575 |
| 65 | Vallon | 83% | 9% | 8% | 520 |
| 66 | Bas-Intyamon | 83.2% | 9% | 7.5% | 1'701 |
| 67 | Châtel-Saint-Denis | 83.6% | 10% | 6% | 8'512 |
| 68 | Montagny | 83.6% | 9% | 9% | 3'017 |
| 69 | Estavayer | 84% | 9% | 8.5% | 10'296 |
| 70 | Granges | 84% | 10% | 8% | 970 |
| 71 | Belfaux | 84% | 9% | 8% | 3'470 |
| 72 | Brünisried | 84% | 11.5% | 12% | 700 |
| 73 | Morlon | 84.3% | 9% | 10% | 713 |
| 74 | Le Mouret | 84.5% | 9% | 9% | 3'323 |
| 75 | Châtonnaye | 85% | 10% | 10% | 865 |
| 76 | Lully | 85% | 9% | 8.5% | 1'214 |
| 77 | Grangettes | 85% | 10% | 12% | 212 |
| 78 | La Brillaz | 85% | 9% | 8% | 2'201 |
| 79 | Bois-d’Amont | 85% | 9% | 8% | 2'381 |
| 80 | Cugy | 85% | 9% | 8.5% | 1'989 |
| 81 | Torny | 85% | 10% | 10% | 1'082 |
| 82 | Botterens | 85% | 9% | 10% | 741 |
| 83 | Giffers | 85.9% | 11.5% | 9% | 1'684 |
| 84 | Tentlingen | 86% | 11.5% | 9% | 1'358 |
| 85 | Rechthalten | 86% | 11.5% | 12% | 1'152 |
| 86 | Sâles | 86% | 9% | 7% | 1'452 |
| 87 | La Verrerie | 86% | 10% | 10% | 1'346 |
| 88 | Saint-Martin | 87% | 10% | 10% | 1'011 |
| 89 | La Roche | 87% | 9% | 10% | 1'859 |
| 90 | Ueberstorf | 87% | 10% | 10.5% | 2'400 |
| 91 | Nuvilly | 87.9% | 9% | 8.5% | 493 |
| 92 | Remaufens | 88% | 10% | 9% | 1'285 |
| 93 | Villaz | 88% | 10% | 8% | 2'347 |
| 94 | Siviriez | 88% | 10% | 10% | 2'566 |
| 95 | Misery-Courtion | 88% | 11.5% | 10% | 2'364 |
| 96 | Surpierre | 88.7% | 9% | 11% | 1'230 |
| 97 | Marly | 89% | 9% | 6% | 9'069 |
| 98 | Ursy | 89% | 10% | 7% | 3'493 |
| 99 | Val-de-Charmey | 89.8% | 9% | 8% | 2'672 |
| 100 | Romont | 90% | 10% | 8% | 5'891 |
| 101 | Autigny | 90% | 9% | 8% | 804 |
| 102 | Le Châtelard | 90% | 10% | 12% | 352 |
| 103 | Bossonnens | 90% | 10% | 8% | 1'609 |
| 104 | Villarsel-sur-Marly | 90% | 9% | 6% | 74 |
| 105 | Prévondavaux | 90.3% | 9% | 8.5% | 97 |
| 106 | Massonnens | 91.2% | 10% | 12% | 606 |
| 107 | Chénens | 91.7% | 9% | 8% | 847 |
| 108 | Plaffeien | 92% | 11.5% | 12% | 3'668 |
| 109 | Vuisternens-devant-Romont | 92% | 10% | 10% | 2'352 |
| 110 | Broc | 92% | 9% | 10% | 2'810 |
| 111 | Mézières | 93% | 10% | 8% | 1'147 |
| 112 | Le Flon | 93.8% | 10% | 10% | 1'203 |
| 113 | Billens-Hennens | 95% | 10% | 8% | 908 |
| 114 | St. Silvester | 95% | 11.5% | 10% | 1'014 |
| 115 | Plasselb | 95% | 11.5% | 12% | 1'059 |
| 116 | Haut-Intyamon | 97% | 9% | 10% | 1'691 |
| 117 | Jaun | 100% | 9% | 15% | 647 |
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. 9 municipalities of the canton have no ESTV multiplier record and are not listed.
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.