← Aperçu du canton de Berne
Classement · Année fiscale 2026 · Source : AFC
Les communes aux coefficients d’impôt les plus bas du canton de Berne (2026)
Classement national →Deisswil bei Münchenbuchsee a le coefficient communal le plus bas du canton de Berne pour 2026 : 89%. Suivent Walliswil bei Niederbipp (90%) et Meienried (100%). Source : Administration fédérale des contributions (AFC), année fiscale 2026.
Classement
ESTV · 2026| Rang | Commune | Coefficient communal | Impôt eccl. (prot.) | Impôt eccl. (cath.-rom.) | Habitants |
|---|---|---|---|---|---|
| 1 | Deisswil bei Münchenbuchsee | 89% | 19,55% | 19% | 86 |
| 2 | Walliswil bei Niederbipp | 90% | 18,4% | 19% | 225 |
| 3 | Meienried | 100% | 19,7% | 19% | 57 |
| 4 | Rumendingen | 100% | 20,7% | 20,7% | 83 |
| 5 | Saanen | 110% | 15,3% | 13,77% | 6 962 |
| 6 | Iffwil | 110% | 21,8% | 19% | 445 |
| 7 | Berken | 110% | 17% | 19% | 46 |
| 8 | Muri bei Bern | 114% | 17,6% | 19% | 13 530 |
| 9 | Mörigen | 125% | 16,1% | 19% | 888 |
| 10 | Allmendingen bei Bern | 125% | 18,4% | 17% | 555 |
| 11 | Gsteig bei Gstaad | 130% | 15,3% | 13,77% | 1 020 |
| 12 | Bellmund | 130% | 21% | 23% | 1 784 |
| 13 | Ittigen | 133% | 18,4% | 19% | 11 628 |
| 14 | Rohrbach | 135% | 18,4% | 19% | 1 568 |
| 15 | Zollikofen | 135% | 18,5% | 19% | 11 477 |
| 16 | Moosseedorf | 138% | 19,55% | 19% | 4 130 |
| 17 | Gals | 139% | 13,5% | 19% | 838 |
| 18 | Champion | 139% | 13,5% | 19% | 1 013 |
| 19 | Lyssach | 139% | 16% | 20,7% | 1 475 |
| 20 | Belp | 140% | 18,4% | 19% | 11 678 |
| 21 | Safnern | 140% | 19% | 23% | 2 020 |
| 22 | Wiggiswil | 140% | 19,55% | 19% | 101 |
| 23 | Treiten | 140% | 18% | 19% | 429 |
| 24 | Mühleberg | 140% | 19% | 19% | 3 079 |
| 25 | Langenthal | 144% | 16% | 19% | 16 077 |
| 26 | Rubigen | 144% | 18,4% | 17% | 2 894 |
| 27 | Merzligen | 145% | 20% | 19% | 402 |
| 28 | Kallnach | 145% | 16,1% | 19% | 2 239 |
| 29 | Bleienbach | 145% | 23% | 19% | 762 |
| 30 | Uetendorf | 148% | 20% | 19,5% | 6 001 |
| 31 | Mattstetten | 148% | 21,8% | 19% | 586 |
| 32 | Jaberg | 149% | 18,5% | 19,5% | 304 |
| 33 | Longeau | 149% | 22% | 24,15% | 5 708 |
| 34 | Bremgarten bei Bern | 149% | 18,4% | 19% | 4 414 |
| 35 | Neuenegg | 149% | 17,25% | 19% | 5 771 |
| 36 | Lütschental | 150% | 18,4% | 20,7% | 226 |
| 37 | Zielebach | 150% | 19% | 19% | 329 |
| 38 | Hagneck | 150% | 16,1% | 19% | 426 |
| 39 | Cerlier | 150% | 20,7% | 19% | 1 389 |
| 40 | Walliswil bei Wangen | 150% | 19,55% | 19% | 611 |
| 41 | Oppligen | 150% | 18,4% | 19% | 659 |
| 42 | Lüscherz | 150% | 18,4% | 19% | 572 |
| 43 | Kernenried | 150% | 16% | 19% | 543 |
| 44 | Villars-les-Moines | 150% | 20,7% | 19% | 564 |
| 45 | Urtenen-Schönbühl | 150% | 21,8% | 19% | 6 524 |
| 46 | Kirchdorf | 151% | 18,5% | 19,5% | 1 855 |
| 47 | Evilard | 152% | 23% | 23% | 2 684 |
| 48 | Jegenstorf | 153% | 21,8% | 19% | 5 852 |
| 49 | Wohlen bei Bern | 154% | 19,55% | 19% | 9 299 |
| 50 | Gerzensee | 154% | 20,7% | 19,5% | 1 296 |
| 51 | Meikirch | 154% | 19,5% | 19% | 2 580 |
| 52 | Berne | 154% | 18,4% | 19% | 136 988 |
| 53 | Oberhofen am Thunersee | 154% | 20% | 19,5% | 2 492 |
| 54 | Kiesen | 154% | 18,4% | 17% | 1 013 |
| 55 | Vechigen | 154% | 19,7% | 19% | 5 810 |
| 56 | Büetigen | 155% | 20% | 19% | 933 |
| 57 | Bühl | 155% | 18,36% | 19% | 489 |
| 58 | Bettenhausen | 155% | 17% | 19% | 696 |
| 59 | Péry-La Heutte | 155% | 18% | 23% | 1 957 |
| 60 | Heimenhausen | 155% | 17% | 19% | 1 201 |
| 61 | Hilterfingen | 155% | 20% | 19,5% | 4 082 |
| 62 | Häutligen | 155% | 20,7% | 19% | 267 |
| 63 | Aarwangen | 157% | 18,4% | 19% | 4 772 |
| 64 | Wimmis | 157% | 23% | 23% | 2 670 |
| 65 | Stettlen | 157% | 20,7% | 19% | 3 425 |
| 66 | Köniz | 158% | 23% | 19% | 42 958 |
| 67 | Münsingen | 158% | 18,4% | 17% | 13 113 |
| 68 | Willadingen | 159% | 22% | 19% | 193 |
| 69 | Hindelbank | 159% | 21% | 20,7% | 2 791 |
| 70 | Kirchberg | 159% | 16% | 19% | 5 889 |
| 71 | Oberbipp | 159% | 20,7% | 19% | 1 899 |
| 72 | Täuffelen | 159% | 16,1% | 19% | 3 059 |
| 73 | Wald | 159% | 27,5% | 19% | 1 195 |
| 74 | Ipsach | 159% | 21% | 23% | 3 875 |
| 75 | Tschugg | 159% | 20,7% | 19% | 492 |
| 76 | Wileroltigen | 160% | 21,85% | 19% | 380 |
| 77 | Lauenen | 160% | 23% | 13,77% | 850 |
| 78 | Kappelen | 160% | 16% | 19% | 1 404 |
| 79 | Frauenkappelen | 160% | 18% | 19% | 1 468 |
| 80 | Romont | 160% | 18% | 23% | 234 |
| 81 | Busswil bei Melchnau | 160% | 19% | 19% | 172 |
| 82 | Schwarzhäusern | 160% | 18,4% | 19% | 531 |
| 83 | Innertkirchen | 160% | 23% | 20% | 1 075 |
| 84 | Spiez | 160% | 17,4% | 23% | 13 190 |
| 85 | Heimberg | 160% | 20% | 19,5% | 7 058 |
| 86 | Därstetten | 160% | 16% | 23% | 859 |
| 87 | Ochlenberg | 160% | 17% | 19% | 535 |
| 88 | Toffen | 160% | 18,4% | 19% | 2 610 |
| 89 | Kirchlindach | 160% | 18,4% | 19% | 3 293 |
| 90 | Bolligen | 160% | 18,4% | 19% | 6 331 |
| 91 | Steffisburg | 162% | 24,15% | 19,5% | 16 467 |
| 92 | Sonceboz-Sombeval | 162% | 20,2% | 19,7% | 1 913 |
| 93 | Grosshöchstetten | 162% | 20,7% | 19% | 4 088 |
| 94 | Bienne | 163% | 23% | 23% | 55 932 |
| 95 | Wangen an der Aare | 163% | 19,55% | 19% | 2 893 |
| 96 | Uttigen | 163% | 18,5% | 19,5% | 2 179 |
| 97 | Anet | 163% | 18% | 19% | 3 723 |
| 98 | Berthoud | 163% | 18,4% | 20,7% | 17 119 |
| 99 | Nods | 164% | 23% | 13,8% | 786 |
| 100 | Oberwil im Simmental | 164% | 23% | 23% | 838 |
| 101 | Zuzwil | 164% | 21,8% | 19% | 545 |
| 102 | Münchenbuchsee | 164% | 19,55% | 19% | 10 426 |
| 103 | Kehrsatz | 164% | 23% | 19% | 4 541 |
| 104 | Wichtrach | 164% | 18,4% | 17% | 4 434 |
| 105 | Brienzwiler | 164% | 23% | 20% | 509 |
| 106 | Attiswil | 164% | 20,7% | 19% | 1 549 |
| 107 | Oberdiessbach | 164% | 18,4% | 19% | 3 648 |
| 108 | Büren an der Aare | 164% | 19,7% | 19% | 3 758 |
| 109 | Bäriswil | 164% | 21% | 20,7% | 1 112 |
| 110 | Reutigen | 165% | 23% | 23% | 1 371 |
| 111 | La Neuveville | 165% | 20,7% | 13,8% | 3 825 |
| 112 | Douanne-Daucher | 165% | 16,83% | 23% | 1 184 |
| 113 | Niederbipp | 165% | 18,4% | 19% | 5 418 |
| 114 | Koppigen | 165% | 22% | 19% | 2 265 |
| 115 | Guttannen | 165% | 23% | 20% | 247 |
| 116 | Niederönz | 165% | 17% | 19% | 1 782 |
| 117 | Thunstetten | 165% | 18,4% | 19% | 3 496 |
| 118 | Madiswil | 165% | 18,4% | 19% | 3 369 |
| 119 | Walperswil | 165% | 18,36% | 19% | 1 039 |
| 120 | Rüdtligen-Alchenflüh | 165% | 16% | 19% | 2 451 |
| 121 | Studen | 165% | 20% | 19% | 3 510 |
| 122 | Sigriswil | 166% | 18,4% | 19,5% | 4 891 |
| 123 | Thoune | 166% | 20,7% | 19,5% | 43 905 |
| 124 | Rapperswil | 168% | 19,55% | 19% | 2 712 |
| 125 | Gléresse | 168% | 16,83% | 23% | 517 |
| 126 | Huttwil | 169% | 20% | 19% | 5 136 |
| 127 | Konolfingen | 169% | 20,7% | 19% | 5 490 |
| 128 | Radelfingen | 169% | 23% | 19% | 1 282 |
| 129 | Port | 169% | 21% | 23% | 3 898 |
| 130 | Ostermundigen | 169% | 18,4% | 19% | 18 195 |
| 131 | Vinelz | 169% | 18,4% | 19% | 907 |
| 132 | Grossaffoltern | 169% | 18,4% | 19% | 3 077 |
| 133 | Brügg | 169% | 20% | 23% | 4 543 |
| 134 | Wilderswil | 169% | 18,4% | 20,7% | 2 764 |
| 135 | Krauchthal | 169% | 19,5% | 20,7% | 2 380 |
| 136 | Saxeten | 169% | 18,4% | 20,7% | 91 |
| 137 | Grindelwald | 169% | 18,4% | 20,7% | 3 825 |
| 138 | Ersigen | 170% | 16% | 19% | 2 043 |
| 139 | Epsach | 170% | 16,1% | 19% | 337 |
| 140 | Rütschelen | 170% | 17,5% | 19% | 574 |
| 141 | Niederhünigen | 170% | 20,7% | 19% | 709 |
| 142 | Lützelflüh | 170% | 18,4% | 20,7% | 4 366 |
| 143 | Lyss | 170% | 18,4% | 19% | 16 406 |
| 144 | Hofstetten bei Brienz | 170% | 23% | 20% | 542 |
| 145 | Forst-Längenbühl | 170% | 22,8% | 19,5% | 770 |
| 146 | Lotzwil | 170% | 17,5% | 19% | 2 705 |
| 147 | Unterseen | 170% | 18,4% | 20,7% | 5 738 |
| 148 | Sutz-Lattrigen | 170% | 23% | 23% | 1 401 |
| 149 | Champoz | 170% | 23% | 23% | 158 |
| 150 | Worb | 170% | 23% | 19% | 11 526 |
| 151 | Nidau | 170% | 21% | 23% | 7 072 |
| 152 | Horrenbach-Buchen | 170% | 25,3% | 19,5% | 227 |
| 153 | Roggwil | 171% | 19% | 19% | 4 326 |
| 154 | Utzenstorf | 172% | 19% | 19% | 4 514 |
| 155 | Pohlern | 172% | 23% | 19,5% | 243 |
| 156 | Arni | 174% | 23% | 19% | 968 |
| 157 | Erlenbach im Simmental | 174% | 23% | 23% | 1 743 |
| 158 | Grandval | 174% | 25% | 20,7% | 384 |
| 159 | Rüschegg | 174% | 20,7% | 19% | 1 727 |
| 160 | Laupen | 174% | 19% | 19% | 3 281 |
| 161 | Lauterbrunnen | 174% | 23% | 20,7% | 2 315 |
| 162 | Seedorf | 174% | 20,7% | 19% | 3 183 |
| 163 | Seftigen | 174% | 25,3% | 19,5% | 2 177 |
| 164 | Schüpfen | 174% | 21% | 19% | 3 766 |
| 165 | Melchnau | 174% | 19% | 19% | 1 542 |
| 166 | Seehof | 174% | 23% | 11,5% | 66 |
| 167 | Herzogenbuchsee | 175% | 17% | 19% | 7 438 |
| 168 | Inkwil | 175% | 17% | 19% | 675 |
| 169 | Thörigen | 175% | 17% | 19% | 1 191 |
| 170 | Alchenstorf | 175% | 22% | 19% | 638 |
| 171 | Oberbalm | 175% | 23% | 19% | 870 |
| 172 | Seeberg | 175% | 23% | 19% | 1 616 |
| 173 | Krattigen | 175% | 25% | 23% | 1 155 |
| 174 | Blumenstein | 175% | 23% | 19,5% | 1 303 |
| 175 | Wynigen | 175% | 20,7% | 20,7% | 2 085 |
| 176 | Höchstetten | 175% | 22% | 19% | 263 |
| 177 | Perles | 175% | 22% | 24,15% | 5 168 |
| 178 | Brienz | 175% | 23% | 20% | 3 278 |
| 179 | Auswil | 175% | 18,4% | 19% | 459 |
| 180 | Schwanden bei Brienz | 175% | 23% | 20% | 657 |
| 181 | Ferenbalm | 175% | 18,4% | 19% | 1 242 |
| 182 | Ursenbach | 175% | 23% | 19% | 888 |
| 183 | Saint-Imier | 175% | 25,6% | 19,7% | 5 088 |
| 184 | Fraubrunnen | 175% | 18,4% | 19% | 5 498 |
| 185 | Iseltwald | 175% | 18,4% | 20,7% | 401 |
| 186 | Arch | 175% | 14% | 19% | 1 714 |
| 187 | Aarberg | 175% | 16,1% | 19% | 4 648 |
| 188 | Interlaken | 177% | 18,4% | 20,7% | 6 000 |
| 189 | Reichenbach im Kandertal | 177% | 23% | 20% | 3 723 |
| 190 | Scheuren | 178% | 19% | 19% | 540 |
| 191 | Fahrni | 178% | 24,15% | 19,5% | 810 |
| 192 | Eriz | 178% | 25,3% | 19,5% | 475 |
| 193 | Reisiswil | 179% | 19% | 19% | 173 |
| 194 | Rüti bei Lyssach | 179% | 16% | 20,7% | 163 |
| 195 | Corgémont | 179% | 21,42% | 19,7% | 1 842 |
| 196 | Kriechenwil | 179% | 19% | 19% | 430 |
| 197 | Stocken-Höfen | 179% | 24,6% | 19,5% | 1 017 |
| 198 | Eriswil | 179% | 23% | 19% | 1 333 |
| 199 | Rüegsau | 179% | 16% | 20,7% | 3 278 |
| 200 | Müntschemier | 179% | 18% | 19% | 1 624 |
| 201 | Petit-Val | 179% | 32% | 24,15% | 484 |
| 202 | Sumiswald | 179% | 23% | 19% | 5 159 |
| 203 | Villeret | 179% | 21,85% | 19,7% | 929 |
| 204 | Niedermuhlern | 179% | 27,5% | 19% | 512 |
| 205 | Hasle bei Burgdorf | 179% | 22% | 20,7% | 3 397 |
| 206 | Mirchel | 179% | 20,7% | 19% | 589 |
| 207 | Aegerten | 179% | 20% | 19% | 2 391 |
| 208 | Farnern | 179% | 20,7% | 19% | 224 |
| 209 | Aeschi bei Spiez | 179% | 25% | 23% | 2 356 |
| 210 | Lenk | 179% | 22% | 13,77% | 2 301 |
| 211 | Finsterhennen | 180% | 23% | 19% | 564 |
| 212 | Siselen | 180% | 23% | 19% | 626 |
| 213 | Eggiwil | 180% | 18,4% | 27% | 2 434 |
| 214 | Linden | 180% | 27% | 19% | 1 257 |
| 215 | Graben | 180% | 17% | 19% | 333 |
| 216 | Wynau | 180% | 20% | 19% | 1 708 |
| 217 | Kandersteg | 180% | 25% | 20% | 1 308 |
| 218 | Worben | 180% | 20% | 19% | 2 532 |
| 219 | Diemtigen | 180% | 23% | 23% | 2 279 |
| 220 | Riggisberg | 180% | 20,7% | 19,5% | 3 117 |
| 221 | Ringgenberg | 180% | 19% | 20,7% | 2 651 |
| 222 | Hellsau | 180% | 22% | 19% | 209 |
| 223 | Teuffenthal | 180% | 25,3% | 19,5% | 164 |
| 224 | Buchholterberg | 180% | 25,3% | 19,5% | 1 538 |
| 225 | Diessbach bei Büren | 180% | 20% | 19% | 1 046 |
| 226 | Sorvilier | 180% | 25,3% | 23% | 283 |
| 227 | Bannwil | 180% | 18,4% | 19% | 672 |
| 228 | Oberhünigen | 180% | 27% | 19% | 315 |
| 229 | Bätterkinden | 180% | 21% | 19% | 3 394 |
| 230 | Wiler bei Utzenstorf | 180% | 19% | 19% | 1 038 |
| 231 | Zweisimmen | 180% | 19,5% | 13,77% | 3 073 |
| 232 | Meiringen | 180% | 23% | 20% | 4 798 |
| 233 | Freimettigen | 180% | 18,4% | 19% | 448 |
| 234 | Thierachern | 181% | 20% | 19,5% | 2 504 |
| 235 | Gurzelen | 183% | 25,3% | 19,5% | 898 |
| 236 | St. Stephan | 184% | 23% | 13,77% | 1 315 |
| 237 | Heimiswil | 184% | 23% | 20,7% | 1 631 |
| 238 | Homberg | 184% | 25,3% | 19,5% | 490 |
| 239 | Bargen | 184% | 23% | 19% | 1 100 |
| 240 | Gondiswil | 184% | 19% | 19% | 718 |
| 241 | Trub | 184% | 23% | 27% | 1 272 |
| 242 | Rüderswil | 184% | 18,4% | 27% | 2 425 |
| 243 | Wachseldorn | 184% | 25,3% | 19,5% | 229 |
| 244 | Bowil | 184% | 20,7% | 19% | 1 310 |
| 245 | Amsoldingen | 185% | 24,6% | 19,5% | 833 |
| 246 | Habkern | 185% | 23% | 20,7% | 617 |
| 247 | Burgistein | 185% | 20% | 19,5% | 1 094 |
| 248 | Unterlangenegg | 185% | 25,3% | 19,5% | 1 080 |
| 249 | Dotzigen | 185% | 20% | 19% | 1 573 |
| 250 | Bönigen | 185% | 18,4% | 20,7% | 2 655 |
| 251 | Rüeggisberg | 185% | 26,5% | 19,5% | 1 789 |
| 252 | Landiswil | 185% | 23% | 19% | 624 |
| 253 | Kandergrund | 185% | 25% | 20% | 821 |
| 254 | Frutigen | 185% | 21% | 20% | 7 068 |
| 255 | Plateau de Diesse | 185% | 18,4% | 13,8% | 2 153 |
| 256 | Schwadernau | 185% | 20% | 19% | 683 |
| 257 | Thurnen | 185% | 20% | 19% | 2 057 |
| 258 | Därligen | 185% | 15% | 20,7% | 416 |
| 259 | Orpond | 185% | 19% | 23% | 3 330 |
| 260 | Wengi | 185% | 19,55% | 19% | 640 |
| 261 | Rüti bei Büren | 185% | 27,9% | 19% | 879 |
| 262 | Lauperswil | 185% | 18,4% | 27% | 2 712 |
| 263 | Brenzikofen | 186% | 18,4% | 19% | 513 |
| 264 | Walterswil | 186% | 23% | 19% | 540 |
| 265 | Schwarzenburg | 186% | 23% | 19% | 6 775 |
| 266 | Affoltern im Emmental | 186% | 23,8% | 19% | 1 211 |
| 267 | Walkringen | 187% | 27,6% | 19% | 1 819 |
| 268 | Oberthal | 187% | 20,7% | 19% | 717 |
| 269 | Oberwil bei Büren | 187% | 18% | 19% | 912 |
| 270 | Kaufdorf | 188% | 20% | 19% | 1 121 |
| 271 | Trachselwald | 188% | 23% | 19% | 912 |
| 272 | Matten bei Interlaken | 188% | 18,4% | 20,7% | 4 195 |
| 273 | Orvin | 188% | 18% | 23% | 1 264 |
| 274 | Oberburg | 188% | 24,2% | 20,7% | 2 926 |
| 275 | Guggisberg | 189% | 23% | 19% | 1 472 |
| 276 | Dürrenroth | 189% | 23% | 19% | 1 092 |
| 277 | Heiligenschwendi | 189% | 20% | 19,5% | 731 |
| 278 | Rumisberg | 189% | 20,7% | 19% | 495 |
| 279 | Zäziwil | 189% | 20,7% | 19% | 1 636 |
| 280 | Hermrigen | 190% | 16,1% | 19% | 318 |
| 281 | Herbligen | 190% | 18,4% | 19% | 627 |
| 282 | Sauge | 190% | 18% | 23% | 811 |
| 283 | Wyssachen | 190% | 23% | 19% | 1 120 |
| 284 | Jens | 190% | 20% | 19% | 664 |
| 285 | Brüttelen | 190% | 18% | 19% | 609 |
| 286 | Leissigen | 190% | 15% | 20,7% | 1 222 |
| 287 | Uebeschi | 190% | 20% | 19,5% | 731 |
| 288 | Gurbrü | 190% | 21,85% | 19% | 241 |
| 289 | Boltigen | 190% | 23% | 13,77% | 1 267 |
| 290 | Biglen | 190% | 23% | 19% | 1 867 |
| 291 | Tavannes | 192% | 23% | 23% | 3 471 |
| 292 | Gsteigwiler | 193% | 18,4% | 20,7% | 434 |
| 293 | Belprahon | 193% | 23% | 20,7% | 260 |
| 294 | Roches | 194% | 23% | 20,7% | 196 |
| 295 | Wattenwil | 194% | 22,8% | 19,5% | 3 198 |
| 296 | Loveresse | 194% | 23% | 23% | 348 |
| 297 | Schattenhalb | 194% | 23% | 20% | 569 |
| 298 | Oberried am Brienzersee | 194% | 23% | 20% | 469 |
| 299 | La Ferrière | 194% | 25,3% | 24,48% | 532 |
| 300 | Court | 194% | 25,3% | 23% | 1 380 |
| 301 | Eschert | 194% | 25% | 20,7% | 385 |
| 302 | Saules | 194% | 23% | 23% | 148 |
| 303 | Rohrbachgraben | 194% | 18,4% | 19% | 375 |
| 304 | Corcelles | 194% | 25% | 20,7% | 197 |
| 305 | Niederried bei Interlaken | 194% | 19% | 20,7% | 375 |
| 306 | Crémines | 194% | 25% | 20,7% | 546 |
| 307 | Tramelan | 194% | 25% | 25% | 4 648 |
| 308 | Leuzigen | 194% | 18% | 19% | 1 353 |
| 309 | Langnau im Emmental | 194% | 18,4% | 27% | 9 488 |
| 310 | Signau | 194% | 18,4% | 27% | 2 664 |
| 311 | Aefligen | 195% | 16% | 19% | 1 127 |
| 312 | Meinisberg | 195% | 19% | 24,15% | 1 443 |
| 313 | Oberlangenegg | 195% | 25,3% | 19,5% | 484 |
| 314 | Saicourt | 195% | 23% | 23% | 618 |
| 315 | Wiedlisbach | 197% | 20,7% | 19% | 2 578 |
| 316 | Reconvilier | 197% | 23% | 23% | 2 464 |
| 317 | Beatenberg | 198% | 24,15% | 20,7% | 1 227 |
| 318 | Adelboden | 199% | 18,4% | 20% | 3 410 |
| 319 | Trubschachen | 199% | 18,4% | 27% | 1 510 |
| 320 | Cortébert | 199% | 21,42% | 19,7% | 666 |
| 321 | Perrefitte | 200% | 23% | 20,7% | 481 |
| 322 | Rebévelier | 200% | 32% | 31,16% | 34 |
| 323 | Valbirse | 200% | 23% | 23% | 3 973 |
| 324 | Röthenbach im Emmental | 200% | 23% | 27% | 1 173 |
| 325 | Oeschenbach | 200% | 23% | 19% | 222 |
| 326 | Gündlischwand | 200% | 18,4% | 20,7% | 346 |
| 327 | Cormoret | 204% | 25% | 19,7% | 512 |
| 328 | Mont-Tramelan | 204% | 25% | 25% | 114 |
| 329 | Renan | 204% | 30,6% | 19,7% | 937 |
| 330 | Sonvilier | 207% | 23% | 19,7% | 1 199 |
| 331 | Schangnau | 210% | 23% | 27% | 919 |
| 332 | Hasliberg | 210% | 23% | 20% | 1 111 |
| 333 | Courtelary | 214% | 25% | 19,7% | 1 435 |
| 334 | La Scheulte | 220% | 23% | 27,64% | 35 |
Contexte cantonal : minimum 89%, médiane 175%, maximum 220%. Le coefficient cantonal de Berne s’ajoute à hauteur de 297,5%.
Notre méthode
ESTVLe coefficient communal est le pourcentage de l’impôt cantonal de base prélevé par une commune ; les valeurs 2026 proviennent de l’Administration fédérale des contributions (AFC). Les coefficients ne sont PAS comparables entre cantons — chaque canton définit son propre barème — raison pour laquelle ce classement reste cantonal. L’impôt ecclésiastique est indiqué séparément et ne concerne que les membres. 1 communes du canton n’ont pas d’entrée AFC et ne figurent pas dans la liste.
Questions fréquentes
- Quelle commune a le coefficient d’impôt le plus bas du canton de Berne en 2026 ?
- Deisswil bei Münchenbuchsee a le coefficient communal le plus bas du canton de Berne en 2026, avec 89%.
- Qu’est-ce que le coefficient d’impôt ?
- Le coefficient est le pourcentage de l’impôt cantonal de base que prélève une commune. Impôt communal = impôt de base × coefficient communal. Le canton et l’église appliquent leurs propres coefficients sur la même base.
- Les coefficients sont-ils comparables entre cantons ?
- Non. Chaque canton définit son propre barème de base ; les coefficients n’ont de sens qu’à l’intérieur d’un canton. Pour comparer entre cantons, il faut la charge fiscale effective à un revenu donné.
- L’impôt ecclésiastique est-il inclus dans le classement ?
- Non — le classement utilise le coefficient communal pur. Les coefficients ecclésiastiques (protestant et catholique-romain) figurent séparément dans le tableau et ne concernent que les membres d’une église.