Basel-Stadt Income Tax Rates

Canton Basel-Stadt levies progressive cantonal income tax rates that, together with municipal elements and federal income tax, determine the total tax burden for residents. This page explains how the income tax rates in Basel-Stadt work in practice, without reproducing every detailed tariff table. The focus is on the structure of the cantonal tariff, the special role of the municipalities and the interaction with federal income tax.

Basic Structure of Income Tax in Basel-Stadt

Basel-Stadt is a small urban canton consisting of three municipalities: the City of Basel, Riehen and Bettingen. For residents of Basel-Stadt, the total income tax burden typically consists of:

• Federal income tax (direct federal tax, uniform throughout Switzerland),
• Cantonal income tax (according to the Basel-Stadt tariff),
• Municipal element, which is integrated differently in Basel than in Riehen and Bettingen.

For most taxpayers living in the City of Basel, the canton and municipality are effectively aligned, so there is no separately visible communal income tax. For residents of Riehen and Bettingen, the canton levies a reduced cantonal income tax and the municipalities can apply their own tax multiplier (Steuerfuss) on a local share of the tax. The sum of these components forms the total income tax.

Progressive Cantonal Tax Rates

Basel-Stadt applies a progressive cantonal income tax system. In simplified terms:

• Low taxable incomes are taxed at relatively low average and marginal rates,
• As taxable income increases, the marginal tax rate rises step by step,
• From certain income thresholds onwards, the marginal rate stabilises near the top rate.

The exact progression is set out in the official Basel-Stadt tariff tables. These distinguish between several taxpayer categories, in particular:

• Single taxpayers without children,
• Married couples and registered partners (usually jointly assessed),
• Taxpayers with dependent children or other persons in need of support.

As a result, two households with the same gross income can face different tax burdens depending on their family situation and entitlement to family-related allowances.

Municipal Elements and Local Tax Multipliers

The municipal element of the income tax works differently within Basel-Stadt depending on where you live:

• City of Basel: The canton and the municipality are largely integrated. Taxpayers do not see a separate communal income tax; instead, the full tax is levied as cantonal tax according to the Basel-Stadt tariff and any applicable communal element is embedded in that system.
• Riehen and Bettingen: Taxpayers pay a reduced share of the cantonal income tax. In return, the municipalities can levy their own tax by setting a local multiplier on this reduced cantonal tax. The municipal councils decide on the local tax rate within the limits set by cantonal law.

In practice, this means that:

1. The taxable income is determined under Basel-Stadt’s cantonal rules.
2. The Basel-Stadt tariff is applied to calculate the cantonal income tax.
3. For Riehen and Bettingen, the cantonal tax is partially reduced and a municipal multiplier is applied to determine the local share.

Because Riehen and Bettingen can adjust their local tax multipliers, effective tax burdens can differ between these municipalities and the City of Basel, even though all three belong to the same canton.

Interaction with Federal Income Tax

The direct federal income tax is assessed independently of the Basel-Stadt taxes. From the taxpayer’s perspective, however, the combined burden matters:

• The federal tariff applies to taxable income after federal deductions.
• The Basel-Stadt cantonal tariff applies to income after cantonal deductions.
• Any municipal element is based on the cantonal tax, via reduced cantonal shares and local multipliers.

Although the federal tariff is uniform across Switzerland, differences in cantonal tariffs and in the way municipalities participate in the tax revenue lead to variations in the overall tax burden between Basel-Stadt and other cantons, as well as between municipalities within Basel-Stadt.

Taxpayer Categories and Tariff Structure

Basel-Stadt’s tariff is designed to reflect different household situations. Separate or adjusted tariff scales exist for:

• Single taxpayers,
• Married couples and registered partnerships,
• Taxpayers entitled to relief for children or other dependants.

The official tariff tables provide detailed rates, thresholds and progression steps for each category. These tables are updated periodically and published by the canton.

Withholding Tax (Quellensteuer)

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

• The employer deducts tax directly from the salary.
• The withholding tax tariff is designed to approximate the combined federal and cantonal/municipal tax burden.
• In certain situations, the taxpayer may request a subsequent ordinary assessment, which can lead to additional tax payable or a refund.

The withholding tax tariffs differ from the ordinary tariffs, but follow the same general principles of progression and differentiation by family situation.

Factors Influencing Your Effective Tax Rate in Basel-Stadt

Several key factors determine the effective tax rate you pay on your income in Basel-Stadt:

• The level of your taxable income,
• Your marital status and whether you have children or other dependants,
• Your municipality of residence (City of Basel, Riehen or Bettingen),
• Whether part of your income is subject to withholding tax,
• The deductions and allowances available to you at federal and cantonal level.

Because of these variables, the effective tax rate is best understood through concrete calculations rather than by looking only at nominal tariff rates.

Practical Use

The purpose of this page is to explain the logic of Basel-Stadt’s income tax rates rather than to reproduce every tariff table. For practical planning, taxpayers typically:

• Use the official Basel-Stadt tax calculator or third-party tools to estimate their tax burden, and
• Take into account both the cantonal tariff and the specific rules for their municipality (Basel, Riehen or Bettingen).

To build a complete picture of your tax situation, it is helpful to combine the information on rates from this page with the canton-specific pages on Deductions, Filing Requirements, Special Rules and Examples.