Basel-Landschaft Wealth Tax Rates
Basel-Landschaft Wealth Tax: Rates & Municipal Multipliers
See how Basel-Landschaft’s progressive cantonal tariff and relatively high municipal Steuerfüsse combine to produce a mid-to-upper Swiss wealth tax burden.
In Basel-Landschaft, wealth tax is levied on your taxable net wealth at 31 December. The canton first applies a progressive cantonal tariff to determine the cantonal wealth tax. Each municipality then applies its own tax rate (Gemeindesteuerfuss) as a percentage of the cantonal tax, and recognised churches may levy an additional church tax for members.
For 2024/2025, the wealth tax is raised on taxable net wealth above roughly CHF 75,000 (single) or CHF 150,000 (married couple), with marginal cantonal rates ranging between about 1.1‰ and 3.3‰ of taxable wealth. This page explains (i) the cantonal schedule, (ii) how municipal multipliers work, and (iii) what the combined effect looks like at common asset levels.
Cantonal Progressive Schedule (Overview)
Basel-Landschaft uses a progressive per-mille tariff for wealth tax. At lower taxable wealth levels, marginal rates start around 1.1‰ (0.11%) and step up to around 3.3‰ (0.33%) at higher wealth bands. The tariff applies to taxable net wealth after allowances and deductible debts have been taken into account.
The table below shows illustrative cantonal wealth tax amounts at selected wealth levels. These are rounded figures to indicate order of magnitude and progression; always use the official Basel-Landschaft tariff for your actual filing.
| Taxable Net Wealth (CHF) | Illustrative Cantonal Wealth Tax (CHF) | Approx. Average Cantonal % |
|---|---|---|
| Up to allowance threshold | 0 | 0% |
| 500,000 | ≈ 800 | ~0.16% |
| 1,000,000 | ≈ 2,000 | ~0.20% |
| 3,000,000 | ≈ 7,800 | ~0.26% |
Indicative values for planning. The actual cantonal wealth tax is determined by the official tariff tables issued by Basel-Landschaft for the relevant tax year.
Municipal Multipliers in Basel-Landschaft
Municipalities in Basel-Landschaft levy their own wealth tax by applying a municipal tax rate (Steuerfuss) to the cantonal wealth tax. For natural persons, the municipal wealth tax is typically calculated as:
Municipal wealth tax = Cantonal wealth tax × Municipal Steuerfuss
A municipal Steuerfuss of 0.58 (58%) means that, in addition to the cantonal wealth tax, the municipality levies 58% of that amount again as its own wealth tax. Across the canton, municipal rates commonly range from just below 0.50 to about 0.65.
| Municipality (examples) | Illustrative Municipal Steuerfuss | Comment |
|---|---|---|
| Liestal | ≈ 0.65 | Cantonal capital; towards the higher end of the municipal range |
| Allschwil | ≈ 0.58 | Large suburban municipality bordering Basel-Stadt |
| Reinach | ≈ 0.545 | Popular residential area with moderate municipal rate |
| Muttenz | ≈ 0.56 | Industrial and residential hub near Basel |
| Binningen | ≈ 0.49 | Relatively low Steuerfuss compared with neighbouring communes |
| Münchenstein | ≈ 0.60 | Mid-range municipal burden |
| Pratteln | ≈ 0.585 | Logistics and industrial centre; slightly above mid-range |
Municipal Steuerfüsse shown are indicative and based on recent tax years. They are set annually by each commune; always check the official Basel-Landschaft list of municipal tax rates for the filing year.
Combined Effective Burden — Examples
The combined wealth tax for cantonal and municipal purposes in Basel-Landschaft can be approximated as:
Total wealth tax ≈ Cantonal wealth tax × (1 + Municipal Steuerfuss + Church, if applicable).
The examples below use the indicative cantonal amounts from above and compare a lower-tax commune (Steuerfuss ≈ 0.50) with a higher-tax commune (≈ 0.65). Church tax is ignored and standard allowances are assumed to have already been reflected in the taxable net wealth figure.
| Taxable Net Wealth (CHF) | Commune @ 0.50 | Commune @ 0.65 | Approx. Effective % |
|---|---|---|---|
| 500,000 | ≈ 800 × 1.50 = CHF 1,200 | ≈ 800 × 1.65 = CHF 1,320 | ~0.24%–0.26% |
| 1,000,000 | ≈ 2,000 × 1.50 = CHF 3,000 | ≈ 2,000 × 1.65 = CHF 3,300 | ~0.30%–0.33% |
| 3,000,000 | ≈ 7,800 × 1.50 = CHF 11,700 | ≈ 7,800 × 1.65 = CHF 12,870 | ~0.39%–0.43% |
Notes & Caveats
- Allowances & thresholds: Basel-Landschaft grants wealth tax allowances (e.g. around CHF 75,000 for single taxpayers and CHF 150,000 for married couples), which reduce taxable wealth before the tariff is applied. See Allowances & Deductions.
- Debt reduces the base: Mortgages and other enforceable debts outstanding on 31 December are deductible from gross assets. For assets in several cantons or abroad, wealth is allocated via Steuerausscheidung. See Allowances.
- Valuation rules: The canton generally taxes assets at their fair market value. Real estate is assessed using a cantonal cadastral value that reflects market and income value; household contents for personal use are exempt, but motor vehicles form part of taxable wealth. See Valuation Rules.
- Municipal & church components: Municipal Steuerfüsse and church tax rates are set annually. The examples above exclude church tax, which applies only to members of recognised religious communities.
- Year-specific figures: Tariff bands, allowances and municipal Steuerfüsse may change over time due to cantonal and local decisions. Always confirm the figures applicable to the specific tax year you are modelling.