Basel-Stadt is a small urban canton consisting of the City of Basel and the municipalities of Riehen and Bettingen. For most residents in the City of Basel, the cantonal and communal components are effectively integrated into a single Basel-Stadt income tax, while residents of Riehen and Bettingen face a combination of cantonal tax and a separate municipal multiplier.

The examples on this page use simplified assumptions to illustrate how federal, cantonal and – where relevant – municipal taxes interact in Basel-Stadt. They are not a substitute for a formal tax calculation and do not reflect all possible deductions or special situations.

General Assumptions Used in the Examples

Unless stated otherwise, the examples assume:

• A tax year in which the current Basel-Stadt and federal tariffs apply.
• Standard personal deductions as available under Basel-Stadt and federal law.
• A typical situation for the municipality indicated (Basel, Riehen or Bettingen).
• No extraordinary deductions, losses carried forward or special regimes.

The goal is to show the mechanics of the system rather than reproduce exact tariff tables.

Example 1 – Single Employee Living in the City of Basel

Profile:

• Single individual, no children.
• Resident in the City of Basel.
• Annual gross employment income: CHF 90,000.
• No significant other income, no Swiss real estate, modest bank assets.

Step 1 – Determine Taxable Income

From the gross salary, the following are deducted, for example:

• Social security and pension contributions (AHV/IV/EO, ALV, 2nd pillar),
• Professional expenses (lump-sum or actual costs),
• Certain insurance premiums and other standard deductions.

After these deductions, the taxpayer might have an illustrative taxable income of around CHF 65,000.

Step 2 – Federal Tax

The taxable income is subject to direct federal tax using the federal tariff for single taxpayers. On CHF 65,000, the federal tax remains moderate compared to the cantonal share, as the federal scale is progressive but relatively flat at lower income levels.

Step 3 – Basel-Stadt Cantonal Tax (City of Basel)

Basel-Stadt applies its own progressive cantonal income tax tariff. For residents of the City of Basel there is no separate communal income tax; the full cantonal tax reflects the combined canton/city burden.

Result

Adding federal tax and Basel-Stadt cantonal tax produces the total income tax burden. For this profile, the effective overall tax rate on the gross income of CHF 90,000 is typically in the lower to mid double-digit range, depending on the final deductions and exact tariff brackets.

Example 2 – Married Couple with Children in Riehen

Profile:

• Married couple, jointly taxed, two children.
• Resident in Riehen (Basel-Stadt).
• Spouse A: gross employment income CHF 100,000.
• Spouse B: gross employment income CHF 50,000.
• No self-employment income, no rental income, modest investments.

Step 1 – Combine Income and Apply Deductions

Both spouses’ incomes are combined (CHF 150,000). From this, deductible amounts include:

• Social security and pension contributions for both spouses,
• Professional expenses and commuting costs,
• Insurance premiums (where deductible),
• Family-related deductions and child allowances available under Basel-Stadt law.

The combined taxable income may, for illustration, fall in the range of CHF 110,000–115,000.

Step 2 – Federal Tax for Married Couple with Children

The federal tariff for married taxpayers with children is applied. Compared to two single taxpayers at the same combined income, the federal system is more favourable due to joint taxation and child allowances.

Step 3 – Basel-Stadt Cantonal and Municipal Tax (Riehen)

For residents of Riehen, the Basel-Stadt tariff is applied to determine a cantonal tax amount. Riehen then levies its own municipal tax using a local multiplier (Steuerfuss) on a share of the cantonal tax. The result is:

• Basel-Stadt cantonal tax (reduced share for municipalities), plus
• Municipal tax determined by Riehen’s local multiplier.

Result

The overall tax burden (federal + cantonal + municipal) reflects joint taxation, child allowances and the specific Riehen multiplier. Family status and municipality of residence both have a significant impact on the final effective tax rate.

Example 3 – Expat Employee Subject to Withholding Tax in Basel-Stadt

Profile:

• Foreign national working in Basel-Stadt without a permanent residence permit (no C permit).
• Resident in the City of Basel.
• Annual gross salary: CHF 120,000.
• No Swiss real estate, some foreign investment income.

Step 1 – Withholding Tax Deducted from Salary

The employer deducts income tax at source (Quellensteuer) each month, based on the Basel-Stadt withholding tax tariff for the employee’s category (marital status, number of children, religious affiliation, etc.). This tariff is designed to approximate the combination of federal and cantonal tax but cannot reflect every individual deduction.

Step 2 – Possible Subsequent Ordinary Assessment

If certain statutory conditions are met – for example, if the taxable salary exceeds a legal threshold or if substantial additional income or assets exist – the authorities may require a subsequent ordinary assessment. The taxpayer can also request such an assessment to claim deductions not covered by the withholding tariff.

Step 3 – Final Tax Calculation

In the subsequent ordinary assessment, the taxpayer files a full tax return. Federal and Basel-Stadt taxes are recalculated as if the taxpayer had been under the ordinary regime for the full year. The withholding tax already paid is then credited:

• If the ordinary tax exceeds withholding, an additional payment is due.
• If withholding is higher than the ordinary tax, the taxpayer receives a refund.

This illustrates that withholding tax is often only a provisional mechanism in Basel-Stadt.

Example 4 – Employee Owning Real Estate in Basel-Stadt

Profile:

• Employee resident in the City of Basel.
• Gross employment income: CHF 110,000.
• Owner-occupied apartment in Basel with a mortgage.
• Some investment income (interest/dividends).

Step 1 – Income Side

The taxpayer must declare:

• Employment income,
• An imputed rental value for the owner-occupied apartment (if applicable),
• Investment income from bank accounts and securities.

Step 2 – Deductions Related to the Property

The following deductions may be available:

• Mortgage interest,
• Maintenance costs or a lump-sum property maintenance deduction (subject to Basel-Stadt rules),
• Other standard personal deductions under cantonal and federal law.

Step 3 – Net Effect on Taxable Income

The balance between the imputed rental value and the deductible mortgage interest and maintenance costs determines whether the owner’s taxable income is higher or lower than that of a comparable tenant. Federal tax and Basel-Stadt income tax are then calculated on this adjusted taxable income.

Example 5 – Self-Employed Professional in Basel-Stadt

Profile:

• Self-employed consultant resident in Basel-Stadt.
• Annual gross business income: CHF 180,000.
• Business expenses for office, equipment, professional insurance, travel, etc.

Step 1 – Determine Business Profit

The taxpayer prepares a profit and loss statement. From the gross income of CHF 180,000, all allowable business expenses are deducted to arrive at a business profit that is subject to income tax.

Step 2 – Add Other Income and Apply Personal Deductions

Any other income (e.g. investment income) is added to the business profit. The taxpayer can then claim personal deductions (social security contributions, insurance premiums, family-related deductions, etc.) to determine the final taxable income.

Step 3 – Apply Federal and Basel-Stadt Taxes

The taxable income is subject to:

• Direct federal tax under the federal tariff, and
• Basel-Stadt income tax according to the relevant tariff and municipality (Basel, Riehen or Bettingen).

Because business income can fluctuate and advance payments may be required, self-employed taxpayers in Basel-Stadt should pay particular attention to liquidity and provisional assessments.

How to Use These Examples

These examples are intended to illustrate:

• How federal and Basel-Stadt income taxes interact,
• The impact of family status, municipality (Basel vs. Riehen/Bettingen) and income level,
• The role of withholding tax and subsequent ordinary assessment,
• How property ownership and self-employment change the picture.

For precise planning, individual tariff tables, current deductions and the specific municipal situation must be taken into account. You may wish to combine this page with:

• the Basel-Stadt Income Tax Rates ,
• the Deductions ,
• the Filing Requirements and Special Rules ,
• as well as the Basel-Stadt Income Tax Calculator for a simplified numerical estimate.

For tailored advice or representation in complex or cross-border situations, you may also contact the Basel-Stadt Income Tax Service .