Canton Basel-Landschaft (BL) is a German-speaking canton in north-western Switzerland that surrounds the city of Basel together with Basel-Stadt. Like all cantons, it applies its own cantonal and communal income taxes in addition to the federal income tax. This page provides an overview of how income tax works in Basel-Landschaft and serves as the entry point to more detailed sections on tax rates, deductions, filing requirements, special rules, examples and a simplified income tax calculator.

Position of Basel-Landschaft in the Swiss Tax System

Swiss income taxation operates at three levels:

• Federal level – direct federal income tax, harmonised nationwide.
• Cantonal level – each canton, including Basel-Landschaft, sets its own income tax law and tariffs.
• Communal level – communes apply tax multipliers on top of cantonal tax.

In practice, residents of Basel-Landschaft pay:

• Federal income tax based on the federal tariff, and
• Cantonal and communal income tax calculated under Basel-Landschaft’s tax law, including the applicable communal multiplier.

Who Is Taxable in Canton Basel-Landschaft?

As a rule, you are subject to income tax in Basel-Landschaft if:

• You are resident in Basel-Landschaft for tax purposes, or
• You have your main economic interest or source of income in Basel-Landschaft, or
• You own or operate a business or permanent establishment in Basel-Landschaft, or
• You own real estate located in Basel-Landschaft.

Foreign nationals who are not yet fully integrated into the ordinary tax system may be subject to withholding tax (Quellensteuer) on employment income, with the possibility of a subsequent ordinary assessment in specific cases.

Sections of the Basel-Landschaft Income Tax Guide

The Basel-Landschaft income tax guide is divided into several core sections. You can access each section here:

• Basel-Landschaft Income Tax Rates – how the cantonal and communal income tax is calculated, including the interaction between progressive tariffs and communal multipliers.
• Deductions – employment-related costs, social security and pension contributions, family-related deductions, property deductions and other key deduction categories under the rules of Basel-Landschaft.
• Filing Requirements – who must file a tax return in Basel-Landschaft, deadlines, extensions, required documents and the interaction with withholding tax.
• Special Rules – particular rules for new arrivals and departures, cross-border workers, withholding tax, self-employment, real estate, investment income and international situations.
• Examples – simplified case studies showing how federal, cantonal and communal taxes combine for different profiles (single, families, expats, real estate owners, self-employed) in Basel-Landschaft.
• Basel-Landschaft Income Tax Calculator – a simplified calculator for estimating cantonal and communal income tax in Basel-Landschaft, based on an approximate model.

How This Guide Relates to Other Basel-Landschaft Tax Topics

Basel-Landschaft income tax is only one part of the overall tax picture. For a complete view of the canton’s tax landscape, you may also wish to consult:

• Basel-Landschaft Wealth Tax Guide – covering net wealth taxation and relevant valuation rules.
• Basel-Landschaft Inheritance Tax Guide – focusing on inheritance and gift tax rules in the canton.
• Basel-Landschaft Income Tax Service – if you are looking for professional support with your Basel-Landschaft income tax return or planning.
• Basel-Landschaft Inheritance Tax Service – for advisory and filing services in inheritance and gift tax matters.

Using the Basel-Landschaft Income Tax Guide

You can use this guide in different ways:

• As an orientation tool if you plan to move to Basel-Landschaft or are comparing cantons.
• As a technical reference if you want to understand how your income is taxed and which deductions may be available.
• As a starting point for professional advice, by combining the factual information here with tailored planning and compliance support.

For a full picture of your situation, the information in this guide should be read together with the Swiss-wide income tax overview, federal rules and, where relevant, the canton-specific guidance for wealth tax and inheritance tax.