Basel-Landschaft tax tables 2026
The figures set by or for Basel-Landschaft for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Switzerland are on the national page.
- 2026-01-01 to 2026-12-31
- CHF
Some figures on this page are still under review against the official sources and are marked below.
Income tax
Cantonal income tax tariff (Basel-Landschaft): Formula of the 2005 tariff, CPI-indexed by the canton (the 2026 table was not read)
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Formula part 1 | Taxable income below CHF 15,000 (2005 tariff): tax-free (Steuerfreigrenze) |
| Formula part 2 | CHF 15,000 to 40,000: b1·x + c1·x·(ln(x) − 1) + d1, with b1 = −0.81773, c1 = 0.08972, d1 = 744.3 |
| Formula part 3 | CHF 40,001 to 100,000: b2·x + c2·x·(ln(x) − 1) + d2, with b2 = −0.323806, c2 = 0.043109, d2 = −1,120.1564 |
| Formula part 4 | CHF 100,001 to 1,150,000: b3·x + c3·x·(ln(x) − 1) + d3, with b3 = 0.052296, c3 = 0.010441, d3 = −4,386.9376 |
| Formula part 5 | From CHF 1,150,001: 211,306.15 + 18.62% × (x − 1,150,000) |
Basis: Taxable income, per year (simple tax, before the multipliers)
Tariff vintage: Formula of the 2005 tariff, CPI-indexed by the canton (the 2026 table was not read), per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Basel-Landschaft (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 34 Steuergesetz · retrieved 2026-11-09
Tariff rules (Basel-Landschaft)
| Item | Value |
|---|---|
| Tariff vintage | Formula of the 2005 tariff, CPI-indexed by the canton (the 2026 table was not read), per ESTV Kantonsblatt (Stand Februar 2026) |
| Married couples and single parents | Married couples and single parents living with children or supported persons: the rate of half the taxable income, at least the minimum rate (§ 34 Abs. 2 Steuergesetz) |
| Divisor for the rate-determining income | 2 |
| Indexation (§ 20 Steuergesetz) | The formula is the 2005 tariff (CPI June 2004 = 104.0, base May 2000); for each later year the income is converted by the change in the CPI before the formula is applied |
| Child tax reduction (§ 34 Abs. 4) | CHF 750 per child off the income tax |
Source: ESTV Kantonsblatt Basel-Landschaft (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 34 Steuergesetz · retrieved 2026-11-09
Multipliers 2026: canton, cantonal capital (Liestal; other communes differ) and church tax
| Item | Value |
|---|---|
| Cantonal multiplier | No multiple: the tariff gives the cantonal tax (ESTV note 3) |
| Communal multiplier: Liestal (cantonal capital; other communes differ) | 0.65 |
| Church tax, Reformed | 0.55% of taxable income (ESTV note 2) |
| Church tax, Roman Catholic | 6.75% of the cantonal tax (ESTV note 6) |
Total income tax = simple tax × (cantonal + communal + church multiplier); church tax only for members. The communal and church figures are those of the cantonal capital, Liestal; other communes in Basel-Landschaft set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%).
Source: ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
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Official sources
- ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
- ESTV Kantonsblatt Basel-Landschaft (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 34 Steuergesetz · retrieved 2026-11-09
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