Basel-Stadt Wealth Tax Rates
Basel-Stadt Wealth Tax: Rates & Municipal Multipliers
Understand how Basel-Stadt’s progressive wealth tax tariff and the slightly different tax rates in Basel, Riehen and Bettingen shape a comparatively high Swiss wealth tax burden.
In Basel-Stadt, wealth tax is levied on your taxable net wealth at 31 December. A progressive wealth tax tariff (in per-mille, ‰) applies to taxable net wealth, after allowances and deductible debts. The canton also grants a wealth tax allowance of around CHF 75,000 for single taxpayers and CHF 150,000 for married couples; only wealth above this level is taxed.
Basel-Stadt has just three resident communes (Basel, Riehen, Bettingen). The same cantonal tariff applies across the canton, but each commune sets a tax rate (Steuerfuss), which slightly adjusts the final burden. This page summarises (i) the cantonal tariff, (ii) how commune rates work, and (iii) what the combined effect looks like at common net-worth levels.
Cantonal Wealth Tax Tariff (Overview)
Basel-Stadt applies a stepped per-mille tariff to taxable net wealth, with different bands for single taxpayers (Tarif A) and married taxpayers/families (Tarif B). For a typical single taxpayer, current guidance summarises the bands approximately as follows:
- Up to CHF 250,000: around 4.5‰
- CHF 250,000–750,000: around 6.7‰
- CHF 750,000–2,500,000: around 9.0‰
- Above CHF 2,500,000: around 8.0‰
The table below aggregates these bands into illustrative total tax amounts at selected wealth levels, assuming taxable net wealth already reflects the Basel-Stadt allowances.
| Taxable Net Wealth (CHF) | Illustrative Cantonal Wealth Tax (CHF) | Approx. Average Cantonal % |
|---|---|---|
| Up to allowance threshold | 0 | 0% |
| 500,000 | ≈ 2,800 | ~0.55% |
| 1,000,000 | ≈ 6,700 | ~0.67% |
| 3,000,000 | ≈ 24,200 | ~0.80% |
Indicative values for planning based on the Basel-Stadt wealth tax tariff from 2024/2025. For precise calculations, always use the official tariff tables or the Basel-Stadt tax calculator for the relevant year.
Communes & Municipal Tax Rates in Basel-Stadt
Basel-Stadt’s wealth tax tariff is set at canton level, but the effective burden is slightly adjusted via the tax rates of the three resident communes: Basel, Riehen and Bettingen. The canton’s own share is set at 100% of the simple tax, and each commune applies an additional tax rate (Steuerfuss) that is a percentage of this base.
The table below shows rough relative factors compared to Basel city (taken as 1.00). They are intended for orientation rather than precise calculation; actual rates are specified in the official Basel-Stadt tariff publication.
| Commune | Illustrative Relative Factor | Comment |
|---|---|---|
| Basel (city) | 1.00 | Reference point for most Basel-Stadt comparisons |
| Riehen | ≈ 0.95 | Slightly lower total commune rate than Basel city |
| Bettingen | ≈ 0.90 | Smaller commune, typically a modestly lower overall rate |
These factors approximate how total cantonal + communal wealth tax in Riehen and Bettingen compares with Basel city, based on published tax rates. Differences within Basel-Stadt are modest compared with differences between high- and low-tax cantons.
Combined Effective Burden — Examples
External comparisons put the combined wealth tax rate0.47–0.57% at CHF 1 million and roughly 0.72–0.74% at CHF 5 million of taxable net wealth, depending on methodology and tax year. In other words, Basel-Stadt sits clearly in the upper third of Swiss wealth tax burdens.
Using the indicative tariff above and the relative commune factors, you can view the total wealth tax in Basel-Stadt as:
Total wealth tax ≈ Cantonal tariff amount (Basel city) × Commune factor (1.00, 0.95 or 0.90) + Church, if applicable.
The table below shows approximate totals for Basel city (factor 1.00) and Bettingen (factor 0.90), excluding church tax and assuming taxable wealth already reflects the Basel-Stadt allowances.
| Taxable Net Wealth (CHF) | Basel (factor 1.00) | Bettingen (factor 0.90) | Approx. Effective % (Basel) |
|---|---|---|---|
| 500,000 | ≈ 2,800 × 1.00 = CHF 2,800 | ≈ 2,800 × 0.90 = CHF 2,520 | ~0.55% |
| 1,000,000 | ≈ 6,700 × 1.00 = CHF 6,700 | ≈ 6,700 × 0.90 = CHF 6,030 | ~0.65%–0.70% |
| 3,000,000 | ≈ 24,200 × 1.00 = CHF 24,200 | ≈ 24,200 × 0.90 = CHF 21,780 | ~0.80% |
Notes & Caveats
- Allowances are key: The Basel-Stadt wealth tax allowance (e.g. approx. CHF 75,000 for singles and CHF 150,000 for married couples) significantly affects the effective rate at lower wealth levels. See Allowances & Deductions.
- Debt reduces the base: Mortgages, margin loans and other enforceable debts outstanding on 31 December are deductible from gross assets. For cross-canton or cross-border asset holdings, Basel-Stadt applies Steuerausscheidung. See Allowances.
- Valuation rules: Listed securities are generally taxed at year-end market value; real estate is taxed at cantonal valuation; interests in private companies and partnerships follow specific valuation guidelines. See Valuation Rules.
- Relief for low-yield assets: Basel-Stadt allows for a reduction of wealth tax in certain cases where the total burden on wealth and its income exceeds a defined proportion of the asset yield (subject to caps), which can be relevant for asset-rich, low-yield portfolios.
- Church tax: Church tax is levied only on members of recognised religious communities and is not included in the examples above.
- Year-specific data: Tariff bands, allowances and commune tax rates can change over time. Always confirm the values applicable to the tax year you are filing for, using the official Basel-Stadt tariff booklet or online calculator.