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% | 87 |
| 2 | Walliswil bei Niederbipp | 90% | 18,4% | 19% | 234 |
| 3 | Meienried | 100% | 19,7% | 19% | 56 |
| 4 | Rumendingen | 100% | 20,7% | 20,7% | 99 |
| 5 | Saanen | 110% | 15,3% | 13,77% | 6 967 |
| 6 | Iffwil | 110% | 21,8% | 19% | 442 |
| 7 | Berken | 110% | 17% | 19% | 45 |
| 8 | Muri bei Bern | 114% | 17,6% | 19% | 13 940 |
| 9 | Mörigen | 125% | 16,1% | 19% | 862 |
| 10 | Allmendingen bei Bern | 125% | 18,4% | 17% | 519 |
| 11 | Gsteig bei Gstaad | 130% | 15,3% | 13,77% | 1 036 |
| 12 | Bellmund | 130% | 21% | 23% | 1 805 |
| 13 | Ittigen | 133% | 18,4% | 19% | 11 482 |
| 14 | Rohrbach | 135% | 18,4% | 19% | 1 568 |
| 15 | Zollikofen | 135% | 18,5% | 19% | 11 842 |
| 16 | Moosseedorf | 138% | 19,55% | 19% | 4 134 |
| 17 | Gals | 139% | 13,5% | 19% | 878 |
| 18 | Champion | 139% | 13,5% | 19% | 1 047 |
| 19 | Lyssach | 139% | 16% | 20,7% | 1 491 |
| 20 | Wiggiswil | 140% | 19,55% | 19% | 93 |
| 21 | Belp | 140% | 18,4% | 19% | 11 739 |
| 22 | Safnern | 140% | 19% | 23% | 2 049 |
| 23 | Mühleberg | 140% | 19% | 19% | 3 184 |
| 24 | Treiten | 140% | 18% | 19% | 428 |
| 25 | Langenthal | 144% | 16% | 19% | 16 233 |
| 26 | Rubigen | 144% | 18,4% | 17% | 2 876 |
| 27 | Merzligen | 145% | 20% | 19% | 405 |
| 28 | Kallnach | 145% | 16,1% | 19% | 2 238 |
| 29 | Bleienbach | 145% | 23% | 19% | 787 |
| 30 | Uetendorf | 148% | 20% | 19,5% | 6 072 |
| 31 | Mattstetten | 148% | 21,8% | 19% | 592 |
| 32 | Neuenegg | 149% | 17,25% | 19% | 5 805 |
| 33 | Jaberg | 149% | 18,5% | 19,5% | 299 |
| 34 | Longeau | 149% | 22% | 24,15% | 5 808 |
| 35 | Bremgarten bei Bern | 149% | 18,4% | 19% | 4 462 |
| 36 | Lütschental | 150% | 18,4% | 20,7% | 242 |
| 37 | Hagneck | 150% | 16,1% | 19% | 444 |
| 38 | Cerlier | 150% | 20,7% | 19% | 1 393 |
| 39 | Walliswil bei Wangen | 150% | 19,55% | 19% | 614 |
| 40 | Urtenen-Schönbühl | 150% | 21,8% | 19% | 6 632 |
| 41 | Lüscherz | 150% | 18,4% | 19% | 576 |
| 42 | Oppligen | 150% | 18,4% | 19% | 658 |
| 43 | Kernenried | 150% | 16% | 19% | 516 |
| 44 | Zielebach | 150% | 19% | 19% | 332 |
| 45 | Villars-les-Moines | 150% | 20,7% | 19% | 593 |
| 46 | Kirchdorf | 151% | 18,5% | 19,5% | 1 859 |
| 47 | Evilard | 152% | 23% | 23% | 2 706 |
| 48 | Jegenstorf | 153% | 21,8% | 19% | 5 883 |
| 49 | Wohlen bei Bern | 154% | 19,55% | 19% | 9 310 |
| 50 | Gerzensee | 154% | 20,7% | 19,5% | 1 320 |
| 51 | Meikirch | 154% | 19,5% | 19% | 2 615 |
| 52 | Berne | 154% | 18,4% | 19% | 138 562 |
| 53 | Oberhofen am Thunersee | 154% | 20% | 19,5% | 2 553 |
| 54 | Kiesen | 154% | 18,4% | 17% | 1 008 |
| 55 | Vechigen | 154% | 19,7% | 19% | 6 070 |
| 56 | Büetigen | 155% | 20% | 19% | 920 |
| 57 | Péry-La Heutte | 155% | 18% | 23% | 1 957 |
| 58 | Bettenhausen | 155% | 17% | 19% | 706 |
| 59 | Heimenhausen | 155% | 17% | 19% | 1 199 |
| 60 | Bühl | 155% | 18,36% | 19% | 474 |
| 61 | Häutligen | 155% | 20,7% | 19% | 262 |
| 62 | Hilterfingen | 155% | 20% | 19,5% | 4 130 |
| 63 | Aarwangen | 157% | 18,4% | 19% | 4 873 |
| 64 | Stettlen | 157% | 20,7% | 19% | 3 413 |
| 65 | Wimmis | 157% | 23% | 23% | 2 732 |
| 66 | Münsingen | 158% | 18,4% | 17% | 13 003 |
| 67 | Köniz | 158% | 23% | 19% | 43 923 |
| 68 | Täuffelen | 159% | 16,1% | 19% | 3 070 |
| 69 | Hindelbank | 159% | 21% | 20,7% | 2 805 |
| 70 | Wald | 159% | 27,5% | 19% | 1 194 |
| 71 | Kirchberg | 159% | 16% | 19% | 5 918 |
| 72 | Oberbipp | 159% | 20,7% | 19% | 1 979 |
| 73 | Ipsach | 159% | 21% | 23% | 3 873 |
| 74 | Willadingen | 159% | 22% | 19% | 198 |
| 75 | Tschugg | 159% | 20,7% | 19% | 476 |
| 76 | Wileroltigen | 160% | 21,85% | 19% | 375 |
| 77 | Ochlenberg | 160% | 17% | 19% | 555 |
| 78 | Innertkirchen | 160% | 23% | 20% | 1 079 |
| 79 | Lauenen | 160% | 23% | 13,77% | 851 |
| 80 | Kappelen | 160% | 16% | 19% | 1 413 |
| 81 | Busswil bei Melchnau | 160% | 19% | 19% | 165 |
| 82 | Romont | 160% | 18% | 23% | 237 |
| 83 | Frauenkappelen | 160% | 18% | 19% | 1 486 |
| 84 | Schwarzhäusern | 160% | 18,4% | 19% | 529 |
| 85 | Spiez | 160% | 17,4% | 23% | 13 332 |
| 86 | Heimberg | 160% | 20% | 19,5% | 7 200 |
| 87 | Därstetten | 160% | 16% | 23% | 876 |
| 88 | Toffen | 160% | 18,4% | 19% | 2 697 |
| 89 | Bolligen | 160% | 18,4% | 19% | 6 348 |
| 90 | Kirchlindach | 160% | 18,4% | 19% | 3 342 |
| 91 | Sonceboz-Sombeval | 162% | 20,2% | 19,7% | 1 874 |
| 92 | Steffisburg | 162% | 24,15% | 19,5% | 16 599 |
| 93 | Grosshöchstetten | 162% | 20,7% | 19% | 4 191 |
| 94 | Bienne | 163% | 23% | 23% | 57 462 |
| 95 | Berthoud | 163% | 18,4% | 20,7% | 17 577 |
| 96 | Anet | 163% | 18% | 19% | 3 800 |
| 97 | Wangen an der Aare | 163% | 19,55% | 19% | 2 981 |
| 98 | Uttigen | 163% | 18,5% | 19,5% | 2 170 |
| 99 | Attiswil | 164% | 20,7% | 19% | 1 529 |
| 100 | Münchenbuchsee | 164% | 19,55% | 19% | 10 751 |
| 101 | Büren an der Aare | 164% | 19,7% | 19% | 3 779 |
| 102 | Zuzwil | 164% | 21,8% | 19% | 549 |
| 103 | Wichtrach | 164% | 18,4% | 17% | 4 510 |
| 104 | Nods | 164% | 23% | 13,8% | 776 |
| 105 | Bäriswil | 164% | 21% | 20,7% | 1 124 |
| 106 | Brienzwiler | 164% | 23% | 20% | 499 |
| 107 | Oberwil im Simmental | 164% | 23% | 23% | 839 |
| 108 | Oberdiessbach | 164% | 18,4% | 19% | 3 776 |
| 109 | Kehrsatz | 164% | 23% | 19% | 4 663 |
| 110 | Koppigen | 165% | 22% | 19% | 2 260 |
| 111 | Douanne-Daucher | 165% | 16,83% | 23% | 1 239 |
| 112 | Niederbipp | 165% | 18,4% | 19% | 5 689 |
| 113 | Reutigen | 165% | 23% | 23% | 1 393 |
| 114 | Thunstetten | 165% | 18,4% | 19% | 3 621 |
| 115 | Walperswil | 165% | 18,36% | 19% | 1 036 |
| 116 | La Neuveville | 165% | 20,7% | 13,8% | 3 781 |
| 117 | Guttannen | 165% | 23% | 20% | 236 |
| 118 | Studen | 165% | 20% | 19% | 3 590 |
| 119 | Rüdtligen-Alchenflüh | 165% | 16% | 19% | 2 479 |
| 120 | Madiswil | 165% | 18,4% | 19% | 3 383 |
| 121 | Niederönz | 165% | 17% | 19% | 1 784 |
| 122 | Sigriswil | 166% | 18,4% | 19,5% | 4 943 |
| 123 | Thoune | 166% | 20,7% | 19,5% | 44 163 |
| 124 | Rapperswil | 168% | 19,55% | 19% | 2 755 |
| 125 | Gléresse | 168% | 16,83% | 23% | 508 |
| 126 | Saxeten | 169% | 18,4% | 20,7% | 92 |
| 127 | Konolfingen | 169% | 20,7% | 19% | 5 469 |
| 128 | Vinelz | 169% | 18,4% | 19% | 908 |
| 129 | Port | 169% | 21% | 23% | 3 976 |
| 130 | Radelfingen | 169% | 23% | 19% | 1 271 |
| 131 | Grindelwald | 169% | 18,4% | 20,7% | 3 942 |
| 132 | Ostermundigen | 169% | 18,4% | 19% | 18 432 |
| 133 | Brügg | 169% | 20% | 23% | 4 714 |
| 134 | Krauchthal | 169% | 19,5% | 20,7% | 2 363 |
| 135 | Wilderswil | 169% | 18,4% | 20,7% | 2 760 |
| 136 | Grossaffoltern | 169% | 18,4% | 19% | 3 056 |
| 137 | Huttwil | 169% | 20% | 19% | 5 206 |
| 138 | Ersigen | 170% | 16% | 19% | 2 004 |
| 139 | Forst-Längenbühl | 170% | 22,8% | 19,5% | 769 |
| 140 | Horrenbach-Buchen | 170% | 25,3% | 19,5% | 225 |
| 141 | Lützelflüh | 170% | 18,4% | 20,7% | 4 406 |
| 142 | Sutz-Lattrigen | 170% | 23% | 23% | 1 409 |
| 143 | Niederhünigen | 170% | 20,7% | 19% | 714 |
| 144 | Champoz | 170% | 23% | 23% | 160 |
| 145 | Hofstetten bei Brienz | 170% | 23% | 20% | 551 |
| 146 | Unterseen | 170% | 18,4% | 20,7% | 5 750 |
| 147 | Lyss | 170% | 18,4% | 19% | 16 613 |
| 148 | Nidau | 170% | 21% | 23% | 7 160 |
| 149 | Lotzwil | 170% | 17,5% | 19% | 2 841 |
| 150 | Epsach | 170% | 16,1% | 19% | 375 |
| 151 | Worb | 170% | 23% | 19% | 11 600 |
| 152 | Rütschelen | 170% | 17,5% | 19% | 597 |
| 153 | Roggwil | 171% | 19% | 19% | 4 514 |
| 154 | Pohlern | 172% | 23% | 19,5% | 241 |
| 155 | Utzenstorf | 172% | 19% | 19% | 4 504 |
| 156 | Erlenbach im Simmental | 174% | 23% | 23% | 1 709 |
| 157 | Rüschegg | 174% | 20,7% | 19% | 1 728 |
| 158 | Grandval | 174% | 25% | 20,7% | 398 |
| 159 | Laupen | 174% | 19% | 19% | 3 306 |
| 160 | Seftigen | 174% | 25,3% | 19,5% | 2 175 |
| 161 | Lauterbrunnen | 174% | 23% | 20,7% | 2 356 |
| 162 | Arni | 174% | 23% | 19% | 974 |
| 163 | Schüpfen | 174% | 21% | 19% | 3 778 |
| 164 | Seedorf | 174% | 20,7% | 19% | 3 280 |
| 165 | Melchnau | 174% | 19% | 19% | 1 485 |
| 166 | Seehof | 174% | 23% | 11,5% | 63 |
| 167 | Seeberg | 175% | 23% | 19% | 1 565 |
| 168 | Thörigen | 175% | 17% | 19% | 1 179 |
| 169 | Oberbalm | 175% | 23% | 19% | 856 |
| 170 | Alchenstorf | 175% | 22% | 19% | 630 |
| 171 | Krattigen | 175% | 25% | 23% | 1 134 |
| 172 | Höchstetten | 175% | 22% | 19% | 258 |
| 173 | Blumenstein | 175% | 23% | 19,5% | 1 289 |
| 174 | Wynigen | 175% | 20,7% | 20,7% | 2 101 |
| 175 | Inkwil | 175% | 17% | 19% | 668 |
| 176 | Perles | 175% | 22% | 24,15% | 5 255 |
| 177 | Auswil | 175% | 18,4% | 19% | 485 |
| 178 | Brienz | 175% | 23% | 20% | 3 264 |
| 179 | Herzogenbuchsee | 175% | 17% | 19% | 7 620 |
| 180 | Ferenbalm | 175% | 18,4% | 19% | 1 278 |
| 181 | Schwanden bei Brienz | 175% | 23% | 20% | 674 |
| 182 | Ursenbach | 175% | 23% | 19% | 907 |
| 183 | Saint-Imier | 175% | 25,6% | 19,7% | 5 144 |
| 184 | Fraubrunnen | 175% | 18,4% | 19% | 5 525 |
| 185 | Iseltwald | 175% | 18,4% | 20,7% | 399 |
| 186 | Arch | 175% | 14% | 19% | 1 713 |
| 187 | Aarberg | 175% | 16,1% | 19% | 4 601 |
| 188 | Reichenbach im Kandertal | 177% | 23% | 20% | 3 850 |
| 189 | Interlaken | 177% | 18,4% | 20,7% | 6 123 |
| 190 | Scheuren | 178% | 19% | 19% | 538 |
| 191 | Fahrni | 178% | 24,15% | 19,5% | 788 |
| 192 | Eriz | 178% | 25,3% | 19,5% | 494 |
| 193 | Lenk | 179% | 22% | 13,77% | 2 352 |
| 194 | Aeschi bei Spiez | 179% | 25% | 23% | 2 353 |
| 195 | Eriswil | 179% | 23% | 19% | 1 346 |
| 196 | Villeret | 179% | 21,85% | 19,7% | 938 |
| 197 | Corgémont | 179% | 21,42% | 19,7% | 1 801 |
| 198 | Rüegsau | 179% | 16% | 20,7% | 3 278 |
| 199 | Sumiswald | 179% | 23% | 19% | 5 234 |
| 200 | Rüti bei Lyssach | 179% | 16% | 20,7% | 155 |
| 201 | Reisiswil | 179% | 19% | 19% | 183 |
| 202 | Kriechenwil | 179% | 19% | 19% | 420 |
| 203 | Petit-Val | 179% | 32% | 24,15% | 464 |
| 204 | Stocken-Höfen | 179% | 24,6% | 19,5% | 1 020 |
| 205 | Niedermuhlern | 179% | 27,5% | 19% | 513 |
| 206 | Müntschemier | 179% | 18% | 19% | 1 683 |
| 207 | Hasle bei Burgdorf | 179% | 22% | 20,7% | 3 414 |
| 208 | Aegerten | 179% | 20% | 19% | 2 499 |
| 209 | Mirchel | 179% | 20,7% | 19% | 563 |
| 210 | Farnern | 179% | 20,7% | 19% | 224 |
| 211 | Zweisimmen | 180% | 19,5% | 13,77% | 3 083 |
| 212 | Meiringen | 180% | 23% | 20% | 4 791 |
| 213 | Linden | 180% | 27% | 19% | 1 272 |
| 214 | Eggiwil | 180% | 18,4% | 27% | 2 438 |
| 215 | Freimettigen | 180% | 18,4% | 19% | 456 |
| 216 | Graben | 180% | 17% | 19% | 334 |
| 217 | Kandersteg | 180% | 25% | 20% | 1 298 |
| 218 | Finsterhennen | 180% | 23% | 19% | 570 |
| 219 | Wiler bei Utzenstorf | 180% | 19% | 19% | 1 036 |
| 220 | Worben | 180% | 20% | 19% | 2 678 |
| 221 | Diessbach bei Büren | 180% | 20% | 19% | 1 064 |
| 222 | Riggisberg | 180% | 20,7% | 19,5% | 3 078 |
| 223 | Siselen | 180% | 23% | 19% | 640 |
| 224 | Bannwil | 180% | 18,4% | 19% | 674 |
| 225 | Buchholterberg | 180% | 25,3% | 19,5% | 1 584 |
| 226 | Bätterkinden | 180% | 21% | 19% | 3 413 |
| 227 | Teuffenthal | 180% | 25,3% | 19,5% | 157 |
| 228 | Diemtigen | 180% | 23% | 23% | 2 307 |
| 229 | Oberhünigen | 180% | 27% | 19% | 319 |
| 230 | Sorvilier | 180% | 25,3% | 23% | 311 |
| 231 | Wynau | 180% | 20% | 19% | 1 694 |
| 232 | Ringgenberg | 180% | 19% | 20,7% | 2 647 |
| 233 | Hellsau | 180% | 22% | 19% | 206 |
| 234 | Thierachern | 181% | 20% | 19,5% | 2 574 |
| 235 | Gurzelen | 183% | 25,3% | 19,5% | 870 |
| 236 | Gondiswil | 184% | 19% | 19% | 736 |
| 237 | Trub | 184% | 23% | 27% | 1 277 |
| 238 | Bargen | 184% | 23% | 19% | 1 112 |
| 239 | Heimiswil | 184% | 23% | 20,7% | 1 619 |
| 240 | Rüderswil | 184% | 18,4% | 27% | 2 394 |
| 241 | St. Stephan | 184% | 23% | 13,77% | 1 316 |
| 242 | Bowil | 184% | 20,7% | 19% | 1 316 |
| 243 | Homberg | 184% | 25,3% | 19,5% | 499 |
| 244 | Wachseldorn | 184% | 25,3% | 19,5% | 232 |
| 245 | Amsoldingen | 185% | 24,6% | 19,5% | 849 |
| 246 | Lauperswil | 185% | 18,4% | 27% | 2 728 |
| 247 | Habkern | 185% | 23% | 20,7% | 625 |
| 248 | Schwadernau | 185% | 20% | 19% | 697 |
| 249 | Därligen | 185% | 15% | 20,7% | 423 |
| 250 | Thurnen | 185% | 20% | 19% | 2 076 |
| 251 | Burgistein | 185% | 20% | 19,5% | 1 077 |
| 252 | Dotzigen | 185% | 20% | 19% | 1 587 |
| 253 | Orpond | 185% | 19% | 23% | 3 375 |
| 254 | Kandergrund | 185% | 25% | 20% | 795 |
| 255 | Wengi | 185% | 19,55% | 19% | 643 |
| 256 | Frutigen | 185% | 21% | 20% | 7 136 |
| 257 | Plateau de Diesse | 185% | 18,4% | 13,8% | 2 251 |
| 258 | Bönigen | 185% | 18,4% | 20,7% | 2 771 |
| 259 | Rüeggisberg | 185% | 26,5% | 19,5% | 1 756 |
| 260 | Rüti bei Büren | 185% | 27,9% | 19% | 872 |
| 261 | Unterlangenegg | 185% | 25,3% | 19,5% | 1 069 |
| 262 | Landiswil | 185% | 23% | 19% | 624 |
| 263 | Brenzikofen | 186% | 18,4% | 19% | 535 |
| 264 | Walterswil | 186% | 23% | 19% | 539 |
| 265 | Schwarzenburg | 186% | 23% | 19% | 6 797 |
| 266 | Affoltern im Emmental | 186% | 23,8% | 19% | 1 224 |
| 267 | Oberwil bei Büren | 187% | 18% | 19% | 895 |
| 268 | Walkringen | 187% | 27,6% | 19% | 1 814 |
| 269 | Oberthal | 187% | 20,7% | 19% | 710 |
| 270 | Orvin | 188% | 18% | 23% | 1 284 |
| 271 | Trachselwald | 188% | 23% | 19% | 927 |
| 272 | Oberburg | 188% | 24,2% | 20,7% | 2 972 |
| 273 | Kaufdorf | 188% | 20% | 19% | 1 116 |
| 274 | Matten bei Interlaken | 188% | 18,4% | 20,7% | 4 196 |
| 275 | Rumisberg | 189% | 20,7% | 19% | 499 |
| 276 | Dürrenroth | 189% | 23% | 19% | 1 075 |
| 277 | Guggisberg | 189% | 23% | 19% | 1 487 |
| 278 | Zäziwil | 189% | 20,7% | 19% | 1 665 |
| 279 | Heiligenschwendi | 189% | 20% | 19,5% | 732 |
| 280 | Hermrigen | 190% | 16,1% | 19% | 325 |
| 281 | Jens | 190% | 20% | 19% | 663 |
| 282 | Herbligen | 190% | 18,4% | 19% | 629 |
| 283 | Uebeschi | 190% | 20% | 19,5% | 695 |
| 284 | Biglen | 190% | 23% | 19% | 1 879 |
| 285 | Brüttelen | 190% | 18% | 19% | 625 |
| 286 | Sauge | 190% | 18% | 23% | 829 |
| 287 | Gurbrü | 190% | 21,85% | 19% | 251 |
| 288 | Wyssachen | 190% | 23% | 19% | 1 125 |
| 289 | Leissigen | 190% | 15% | 20,7% | 1 205 |
| 290 | Boltigen | 190% | 23% | 13,77% | 1 258 |
| 291 | Tavannes | 192% | 23% | 23% | 3 469 |
| 292 | Gsteigwiler | 193% | 18,4% | 20,7% | 437 |
| 293 | Belprahon | 193% | 23% | 20,7% | 264 |
| 294 | Langnau im Emmental | 194% | 18,4% | 27% | 9 645 |
| 295 | Wattenwil | 194% | 22,8% | 19,5% | 3 219 |
| 296 | Signau | 194% | 18,4% | 27% | 2 684 |
| 297 | Rohrbachgraben | 194% | 18,4% | 19% | 374 |
| 298 | La Ferrière | 194% | 25,3% | 24,48% | 542 |
| 299 | Loveresse | 194% | 23% | 23% | 367 |
| 300 | Court | 194% | 25,3% | 23% | 1 387 |
| 301 | Eschert | 194% | 25% | 20,7% | 370 |
| 302 | Schattenhalb | 194% | 23% | 20% | 580 |
| 303 | Saules | 194% | 23% | 23% | 151 |
| 304 | Niederried bei Interlaken | 194% | 19% | 20,7% | 348 |
| 305 | Oberried am Brienzersee | 194% | 23% | 20% | 489 |
| 306 | Crémines | 194% | 25% | 20,7% | 527 |
| 307 | Corcelles | 194% | 25% | 20,7% | 189 |
| 308 | Leuzigen | 194% | 18% | 19% | 1 377 |
| 309 | Tramelan | 194% | 25% | 25% | 4 670 |
| 310 | Roches | 194% | 23% | 20,7% | 204 |
| 311 | Aefligen | 195% | 16% | 19% | 1 154 |
| 312 | Meinisberg | 195% | 19% | 24,15% | 1 513 |
| 313 | Oberlangenegg | 195% | 25,3% | 19,5% | 483 |
| 314 | Saicourt | 195% | 23% | 23% | 657 |
| 315 | Wiedlisbach | 197% | 20,7% | 19% | 2 657 |
| 316 | Reconvilier | 197% | 23% | 23% | 2 454 |
| 317 | Beatenberg | 198% | 24,15% | 20,7% | 1 210 |
| 318 | Adelboden | 199% | 18,4% | 20% | 3 438 |
| 319 | Trubschachen | 199% | 18,4% | 27% | 1 536 |
| 320 | Cortébert | 199% | 21,42% | 19,7% | 675 |
| 321 | Gündlischwand | 200% | 18,4% | 20,7% | 352 |
| 322 | Perrefitte | 200% | 23% | 20,7% | 486 |
| 323 | Rebévelier | 200% | 32% | 31,16% | 29 |
| 324 | Valbirse | 200% | 23% | 23% | 4 043 |
| 325 | Röthenbach im Emmental | 200% | 23% | 27% | 1 221 |
| 326 | Oeschenbach | 200% | 23% | 19% | 237 |
| 327 | Cormoret | 204% | 25% | 19,7% | 504 |
| 328 | Mont-Tramelan | 204% | 25% | 25% | 114 |
| 329 | Renan | 204% | 30,6% | 19,7% | 935 |
| 330 | Sonvilier | 207% | 23% | 19,7% | 1 229 |
| 331 | Schangnau | 210% | 23% | 27% | 919 |
| 332 | Hasliberg | 210% | 23% | 20% | 1 125 |
| 333 | Courtelary | 214% | 25% | 19,7% | 1 432 |
| 334 | La Scheulte | 220% | 23% | 27,64% | 37 |
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.
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.