Basel-Landschaft Income Tax Rates

Canton Basel-Landschaft applies progressive cantonal income tax rates which, together with communal tax multipliers and federal income tax, determine the total tax burden for residents. This page explains how the income tax rates in Basel-Landschaft work in practice—without reproducing every detailed tariff table. The goal is to provide a clear understanding of how the cantonal tariff, the municipal multiplier and the federal income tax interact.

Basic Structure of Income Tax in Basel-Landschaft

For residents of Basel-Landschaft, the total income tax burden consists of three components:

• Federal income tax (direct federal tax, uniform across Switzerland)
• Cantonal income tax (based on the Basel-Landschaft tariff)
• Communal income tax (the cantonal tax multiplied by the municipality’s tax rate, or Steuerfuss)

Basel-Landschaft calculates the cantonal income tax first, based on the taxable income and the appropriate tariff category. The resulting cantonal tax is then multiplied by the communal tax multiplier of the municipality where the taxpayer resides.

Progressive Cantonal Tax Rates

Basel-Landschaft applies a progressive cantonal income tax system. This means:

• Lower incomes are taxed at relatively low rates,
• Marginal tax rates increase as taxable income rises,
• The progression stabilises at higher income levels close to the top rate.

The tariff distinguishes between taxpayer categories, in particular:

• Single taxpayers without children,
• Married couples and registered partnerships (typically jointly assessed),
• Taxpayers with dependent children or persons requiring support.

Because of these categories, taxpayers with identical gross income may face different tax burdens depending on their family situation.

Communal Tax Multipliers (Steuerfüsse)

After calculating the cantonal tax, Basel-Landschaft applies the municipal multiplier (Steuerfuss), which varies from one municipality to another.

In simplified terms:

1. Determine taxable income under cantonal rules.
2. Apply the Basel-Landschaft cantonal tariff.
3. Multiply the cantonal tax by the municipal tax multiplier.

The municipal multipliers in Basel-Landschaft typically range from approximately 55% to 65%. Some municipalities have slightly lower or higher multipliers. As a result, effective tax burdens can vary significantly within the canton.

Interaction with Federal Income Tax

The direct federal income tax is assessed independently of the cantonal and communal taxes. The combined effect matters most to taxpayers:

• The federal tariff applies to taxable income after federal deductions.
• The cantonal tariff applies to income after cantonal deductions.
• The municipal tax is a multiplier on the cantonal tax.

While the federal tariff is the same throughout Switzerland, differences in cantonal tariffs and municipal multipliers lead to substantial variation in overall tax burdens across cantons and even between municipalities within Basel-Landschaft.

Taxpayer Categories and Tariff Structure

The Basel-Landschaft tariff is structured to reflect differing financial responsibilities. Separate tariff scales exist for:

• Single taxpayers,
• Married couples or registered partners,
• Taxpayers with children or dependants.

The progression steps, thresholds and top rates are defined in the official tariff tables, which are periodically updated by the canton.

Withholding Tax (Quellensteuer)

Foreign nationals without a permanent residence permit may be subject to withholding tax on employment income in Basel-Landschaft. In such cases:

• Tax is deducted directly from the salary by the employer.
• The withholding tax aims to approximate the combined federal, cantonal and communal tax burden.
• A subsequent ordinary assessment may be requested, which can result in additional tax or a refund.

Withholding tax tariffs differ from the ordinary cantonal tariffs but follow the same principles of progression and adjustment for family circumstances.

Factors Affecting Your Effective Tax Rate

The effective income tax rate in Basel-Landschaft depends on several factors:

• The level of taxable income,
• Marital status and family situation,
• Municipality of residence (due to the tax multiplier),
• Whether some income is subject to withholding tax,
• Available deductions and allowances.

Because of these variables, effective tax rates are best understood through concrete examples such as those in the Examples section of this canton guide.

Practical Use

This page explains the structure and functioning of Basel-Landschaft’s income tax rates without reproducing detailed tables. For realistic tax planning, taxpayers typically:

• Use official or third-party tax calculators to estimate total tax burden, and
• Consider both the cantonal tariff and the municipality’s tax multiplier when evaluating the impact of living in Basel-Landschaft.

To build a full understanding of your tax situation, we recommend combining this page with the sections on Deductions, Filing Requirements, Special Rules and Examples.