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Corporate profit tax for an SA in Fribourg: 2026 rates

Federal rate of 8.5%, cantonal share and municipal coefficient: a step-by-step calculation of the profit tax of a Fribourg SA, with worked examples in CHF.

Illustration for the Fiduciaire Fribourg article: Corporate profit tax for an SA in Fribourg: 2026 rates

Overall burden for a Fribourg SA: order of magnitude

The profit tax of Fribourg legal entities (SA, Sàrl, cooperatives) consists of three levies: Confederation, canton and municipality. The overall burden lies within a range of roughly 13% to 15% of pre-tax profit for 2026, depending on the municipality of the registered office and the coefficient policy in force. This range is indicative: the exact effective rate for each municipality is shown in the tax burden comparison of the Federal Tax Administration and on the website of the Cantonal Tax Service.
This level results from the tax reform and AVS financing (RFFA), which came into force on 1 January 2020. It abolished the cantonal tax statuses and required a gradual reduction of the cantonal rate. Rates change: verify them with the Cantonal Tax Service before making any decision.

Three levels of profit tax: Confederation, canton, municipality

The Confederation levies a tax on net profit of 8.5%, identical in all cantons (art. 68 of the Federal Act on Direct Federal Tax, LIFD). This rate applies to net profit after deduction of the profit tax itself, which is a charge justified by business use.
The canton of Fribourg sets a proportional base rate, governed by the Act on Direct Cantonal Taxes (LICD). The municipality of the registered office has no scale of its own: it applies a coefficient, expressed as a percentage of the basic cantonal tax. This coefficient is voted by each municipality and varies from one municipality to another.
The registered office entered in the commercial register of the canton of Fribourg determines the competent municipality. A transfer of registered office therefore changes the applicable municipal coefficient.
The Confederation imposes a fixed rate of 8.5% of net profit throughout the territory. The cantonal share and the municipal share, on the other hand, depend on the company's registered office, which makes the overall burden specific to each Fribourg municipality.
1. Direct federal tax
Timing
DetailRate of 8.5% of net profit, identical in all cantons (art. 68 LIFD). (Confederation)
2. Basic cantonal tax
Timing
DetailWorking rate of 4.0% (LICD); illustrative value to be replaced by the rate for the financial year published by the Cantonal Tax Service. (Canton of Fribourg)
3. Municipal coefficient
Timing
Detail80% of the basic cantonal tax, i.e. 3.2%; the coefficient varies according to the municipality of the registered office. (Municipality of the registered office)
4. Nominal combined rate
Timing
Detail8.5% + 4.0% + 3.2% = 15.7%, before deduction of the tax from its own base. (Calculation)
5. Deduction of the tax from its own base
Timing
DetailTaxable profit = B × (1 − 0.157 / 1.157), profit tax being a charge justified by business use. Example: CHF 200'000 → approx. CHF 172'840 taxable. (Calculation)
6. Effective rate of approximately 13.6%
Timing
DetailCHF 200'000: approx. CHF 27'136 in taxes; CHF 1'000'000: approx. CHF 135'679. Constant rate because the three taxes are proportional. Capital tax is added separately. (Result)
The effective rate of 13.6% results from three successive levies on a base reduced by the tax itself

Key takeaway

As the three taxes are proportional, the effective rate of approximately 13.6% remains the same from CHF 200'000 to CHF 1'000'000 of profit; only capital tax is added separately.
Source: Art. 68 LIFD; LICD (FR); LHID — Cantonal Tax Service, fr.ch/dfin/scc. Amounts rounded and illustrative, working rates to be validated for the relevant financial year and municipality.

The Fribourg cantonal rate: scale and recent changes

Before the RFFA, Fribourg applied a significantly higher cantonal rate, together with special tax statuses (holding, domiciliary and mixed companies). The RFFA, adopted at federal level on 28 September 2018, abolished these statuses. The canton transposed the reform into the LICD and reduced the profit tax rate in stages, down to a level compatible with intercantonal competitiveness.
The cantonal base rate currently in force and its vintage are published by the Cantonal Tax Service (fr.ch/dfin/scc). The reference text is the LICD, in its consolidated version, available in the canton's systematic compilation. Quoting a rate without its vintage should be avoided: the scale may be adjusted by the Grand Council.
The RFFA also introduced accompanying measures: an additional deduction for research and development, the patent box regime, and a limitation of relief. These mechanisms, set out in the LICD and the Federal Act on the Harmonisation of Direct Taxes of the Cantons and Municipalities (LHID), reduce the tax base in specific cases and require detailed supporting documents.

Capital tax in addition to profit tax

The canton of Fribourg additionally levies an annual tax on the equity of legal entities. The base comprises share capital, disclosed reserves and taxed hidden reserves. The rate is proportional and modest compared with profit tax, but it is due even where there is no profit.
Fribourg rules provide for crediting profit tax against capital tax, within limits set by the LICD. The exact terms (credit ceiling, calculation bases) should be verified at source with the Cantonal Tax Service before budgeting the burden.
Capital tax weighs mainly on companies with low profitability and high equity. A company that accumulates reserves without current profit therefore bears a fixed annual charge, independent of the result for the financial year.

Step-by-step worked example: CHF 200,000 then CHF 1,000,000

Assumptions: SA with its registered office in a Fribourg municipality, no loss carry-forward, no special deduction (R&D, patent box), taxable net profit before taxes. The cantonal and municipal rates used are working values, to be replaced by those of the relevant financial year and municipality. The calculation takes account of the deductibility of profit tax from its own base.
Working parameters: federal tax 8.5%; basic cantonal tax 4.0%; municipal coefficient 80% of the cantonal tax (i.e. 3.2%). Nominal combined rate: 15.7%, reduced to a lower effective rate by the deduction of the tax.
Case 1, pre-tax profit of CHF 200,000. Formula: taxable profit equals pre-tax profit, less the total taxes, i.e. B × (1 − 0.157 / 1.157) as a first approximation.
  • Taxable net profit (after deduction of taxes): approximately CHF 172,840
  • Federal tax: approximately CHF 14,691
  • Cantonal tax: approximately CHF 6,914
  • Municipal tax: approximately CHF 5,531
  • Total taxes: approximately CHF 27,136
  • Effective rate on pre-tax profit: approximately 13.6%
Case 2, pre-tax profit of CHF 1,000,000.
  • Taxable net profit (after deduction of taxes): approximately CHF 864,200
  • Federal tax: approximately CHF 73,457
  • Cantonal tax: approximately CHF 34,568
  • Municipal tax: approximately CHF 27,654
  • Total taxes: approximately CHF 135,679
  • Effective rate on pre-tax profit: approximately 13.6%
The effective rate remains constant because the three taxes are proportional. Only capital tax, calculated separately, is added on top. The amounts are rounded and illustrative: the final calculation is a matter for the assessment by the Cantonal Tax Service.

Calculating taxable profit: checkpoints

Taxable net profit starts from the result in the profit and loss account, adjusted in accordance with the LIFD (art. 58 et seq.) and the LICD. Charges justified by business use are deductible, that is, those incurred in the interest of the business and whose amount is consistent with normal practice.
Depreciation is accepted if it is booked and complies with the rates accepted by the Federal Tax Administration for each category of assets. Provisions are deductible if they cover a real and identifiable risk, or future charges whose cause has already arisen.
Losses of a financial year are carried forward against the following seven financial years (art. 67 LIFD). The carry-forward is applied to taxable net profit, in the chronological order of the losses.
The distinction between business expenses and withdrawals by the owner remains decisive. A benefit to the shareholder without an arm's-length consideration constitutes a benefit appreciable in money: it is added back to taxable profit. Private expenses of the shareholder, and excessive rents and salaries, fall within this scrutiny.
VAT follows a logic distinct from profit tax. For the mechanics of liability and a worked case, see our analysis of the Fribourg Sàrl with CHF 480,000 turnover and CHF 38,380 of VAT due.

Return, instalments and deadlines

The legal entity tax return is sent to the Cantonal Tax Service of the canton of Fribourg, together with the signed annual accounts (balance sheet, income statement, notes) and the required supporting documents. The filing deadline is set by the canton in the assessment notice or the return form; it should be entered in the company's calendar as soon as the financial year closes.
An extension of the deadline may be requested by a written, reasoned application, before the deadline expires. The Cantonal Tax Service decides and may charge a fee.
Failure to file, even after a reminder and formal notice, results in an assessment ex officio: the authority sets the tax base at its discretion, on the basis of the information available. The company may lodge an objection, but must then prove that the assessment is inaccurate. Failure to file may also give rise to a disciplinary fine.
Provisional instalments are invoiced by the canton according to its own schedule. Late payments bear default interest at the rate set annually by the Council of State. The applicable interest rate is published by the canton and can be checked on fr.ch.

Compliance checklist

Documents to gather before filing the return:
  • annual accounts for the financial year, signed, with notes
  • general ledger, trial balance and supporting documents for significant items
  • depreciation schedule and justification of provisions
  • statement of loss carry-forwards for the seven previous financial years
  • minutes of the general meeting approving the accounts and the appropriation of profit
  • statement of benefits to shareholders and related parties
Deadlines to enter in the company's calendar:
  • closing of the accounts and approval by the general meeting
  • return filing deadline, with any extension request submitted before its expiry
  • due dates of instalments and of the final invoice
  • time limit for objecting to the assessment decision
Points to validate with the fiduciary: municipal coefficient for the financial year, cantonal rate in force, mechanisms for crediting against capital tax, eligibility for R&D or patent box deductions, treatment of benefits to shareholders.
"This article provides general information on the taxation of profits of public limited companies (sociétés anonymes) in the canton of Fribourg. It does not constitute legal, tax or personalised advice; as rates and rules may change, please consult the Fiduciaire Fribourgeoise or the Cantonal Tax Administration before making any decision."

FAQ

The rate of direct federal tax on the net profit of legal entities is 8.5% (art. 68 LIFD). It is identical in all cantons and is calculated after deduction of the profit tax itself.

Validate the tax burden of your SA

A review of the assessment, the municipal coefficient and the crediting against capital tax makes it possible to budget the tax accurately before the year-end closing.

Portrait of Élodie Rochat, author at Fiduciaire Fribourg
Élodie Rochat

28 October 2026

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