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Basel Landschaft Wealth Tax Calculator

Basel-Landschaft Wealth Tax Calculator 2025

Estimate your annual wealth tax liability in the Canton of Basel-Landschaft — adjust for municipal Steuerfuss, filing status, and total net worth.

In Basel-Landschaft, wealth tax is levied on taxable net wealth at 31 December. The canton applies a progressive per-mille tariff (roughly 1.1‰–3.3‰), then each municipality adds its own Steuerfuss (municipal multiplier) as a percentage of the cantonal tax.

This calculator reflects the 2025 allowance levels (around CHF 90,000 for single taxpayers and CHF 180,000 for married couples / households with dependants) and models an indicative Basel-Landschaft progression within the 1.1‰–3.3‰ band. It is for planning and comparison only and does not replace the official Basel-Landschaft tariff tables or the cantonal calculator.

Formula (simplified):
Step 1 — Taxable wealth = Net Wealth − Personal Allowance − Small Exemption (≈ CHF 10,000)
Step 2 — Cantonal wealth tax = Progressive tariff (≈ 1.1‰–3.3‰) on taxable wealth
Step 3 — Total wealth tax ≈ Cantonal tax × (1 + Municipal Steuerfuss)
Example: A municipal Steuerfuss of 0.60 (60%) means total ≈ 1.60 × cantonal wealth tax (excluding any church tax).

Interactive Calculator

Enter your net wealth (before cantonal allowances) and select your filing status and municipal Steuerfuss. The script uses an approximate Basel-Landschaft schedule for 2025 that is suitable for high-level planning and commune comparisons.

Example Scenarios

Example A — Single, Net Wealth CHF 1,000,000, Municipal Steuerfuss 0.58

Net wealth CHF 1,000,000.
Personal allowance ≈ CHF 90,000; small exemption ≈ CHF 10,000 → taxable wealth ≈ CHF 900,000.
Indicative Basel-Landschaft progression → cantonal wealth tax ≈ CHF 2,000–2,200.
Municipal Steuerfuss 0.58 → total ≈ 1.58 × cantonal tax ≈ CHF 3,200–3,500 (effective rate around 0.32–0.35 % of net wealth, excluding church tax).

Example B — Married, Net Wealth CHF 3,000,000, Municipal Steuerfuss 0.65

Net wealth CHF 3,000,000.
Personal allowance ≈ CHF 180,000; small exemption ≈ CHF 10,000 → taxable wealth ≈ CHF 2,810,000.
At higher bands, the marginal cantonal rate approaches ≈ 3.3‰ → cantonal tax on this base is on the order of CHF 7,500–8,500.
Municipal Steuerfuss 0.65 (e.g. Liestal-level) → total ≈ 1.65 × cantonal tax ≈ CHF 12,000–14,000 (effective rate roughly 0.40–0.45 % of net wealth, excluding church tax).

These examples are rounded and for illustration only. Use the calculator with your own figures and commune’s Steuerfuss for a more tailored estimate, and cross-check against the official Basel-Landschaft tariff table for the relevant year.

Planning Use

  • Test different municipal Steuerfüsse to compare communes (e.g. moving from a commune at 0.65 to one at 0.50 can noticeably reduce the municipal portion of wealth tax at the same cantonal base).
  • Combine this calculator with Allowances & Deductions to refine your net wealth base (mortgages, other debts, exempt pension assets, etc.).
  • Use the result as an input for broader Planning Strategies — residence choice, leverage and debt structuring, wealth transfer planning and coordination with cross-border tax obligations.
  • For complex portfolios, business holdings or international profiles, consider a tailored review via the Basel-Landschaft Income Tax Service .