Basel-Stadt is a city canton with a dense concentration of life sciences, finance and service-sector employers. Its wealth tax system follows the standard Swiss approach: actifs mondiaux nets of residents are taxed under a progressive cantonal tariff, combined with communal and church tax elements. Nonresidents are taxed only on defined Swiss-situs assets.

This hub consolidates the key aspects of Basel-Stadt’s wealth tax framework — including taux et multiplicateurs municipaux, allocations et déductions, règles d'évaluation, stratégies de planification and the core dépôt et conformité articles.

Faits marquants pour 2025

• Base d'imposition : Worldwide net assets for Basel-Stadt residents; limited Swiss-situs assets only for nonresident taxpayers
• Date d'imposition : 31 décembre (aperçu du patrimoine net en fin d'année)
• Dépôt : Déclaration combinée d'impôt sur le revenu et sur la fortune ; les couples mariés font généralement l'objet d'une évaluation conjointe.
• Variation communale : Basel-Stadt comprises the city and a small number of communes; overall variation exists but is narrower than in larger cantons
• Allocations : Allocations personnelles, allégements pour personnes à charge et déductions pour dettes (voir la page Allocations et déductions)
• Actifs de pension : 2nd pillar and pillar 3a assets are typically exempt from wealth tax until withdrawal

Communal Variation Within Basel-Stadt

Unlike larger cantons with many municipalities, Basel-Stadt has only a small set of communes. Nevertheless, local tax rates and church tax rules still influence the final effective wealth tax burden. For high-net-worth individuals, even these relatively limited differences can translate into meaningful annual amounts.

Le Calculateur de l'impôt sur la fortune helps you estimate your annual Basel-Stadt wealth tax and compare scenarios by net-asset level, marital status and church tax status.

Structure of the Basel-Stadt Wealth Tax Hub

Use the following specialist pages to build a complete understanding of wealth tax in Basel-Stadt:

Dépôt et administration

Wealth tax in Basel-Stadt is assessed together with income tax in a single cantonal and communal assessment. The canton provides modern electronic filing tools and issues provisional tax invoices that are reconciled once the return has been processed.

• Autorité : Cantonal Tax Administration of Basel-Stadt (Steuerverwaltung Basel-Stadt)
• Communal administration: Local structures support implementation of cantonal tax rules and may assist with practical questions
• Langue : German is the primary official language; English guidance is typically provided via professional advisers and selected cantonal resources.

Considérations relatives à la planification

For affluent residents and cross-border professionals working in Basel’s international industries, key planning themes include optimising debt and leverage (particularly for real estate), la planification des pensions et des assurances, structuring of business and carried-interest holdings, et cohérent évaluation of private companies and alternative assets.

Le Calculateur de l'impôt sur la fortune offre un point de départ numérique, tandis que le Stratégies de planification page provides a framework for residence, structuring and succession planning in a Basel-Stadt context.

Questions fréquemment posées

Is Basel-Stadt a high-wealth-tax canton?

Compared with low-tax cantons, effective wealth tax in Basel-Stadt can be higher, particularly at substantial net-asset levels. However, debt deductions, pension planning and asset structuring can mitigate the impact.

Les résidents doivent-ils déclarer leurs avoirs étrangers ?

Yes. Basel-Stadt residents are taxed on worldwide net assets. Foreign real estate, securities and bank assets must be disclosed, with associated liabilities and applicable allowances taken into account.

Is lump-sum taxation (forfait) available for wealth tax in Basel-Stadt?

The standard regime is assessment based on net assets. Any special rulings or preferential regimes are handled individually and do not replace the ordinary wealth tax framework for most residents.

Does municipality choice matter much within Basel-Stadt?

Because Basel-Stadt is a compact canton with only a few communes, variation is more limited than in large cantons. Still, local tax rates and church tax status can influence the final wealth tax burden, especially over many years at higher asset levels.