Basel-Stadt tax tables 2026
The figures set by or for Basel-Stadt 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
Income tax
Cantonal income tax tariff (Basel-Stadt, Tarif 2025, unchanged): basic tariff
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 212'500 | 21% |
| CHF 212'500 to CHF 316'300 | 27.25% |
| Over CHF 316'300 | 28.25% |
Tariff vintage: Tarif 2025, unchanged, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Basel-Stadt (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 36 StG and Anhang 1 StG · retrieved 2026-11-09
Cantonal income tax tariff (Basel-Stadt, Tarif 2025, unchanged): married couples and single parents
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 424'900 | 21% |
| CHF 424'900 to CHF 632'500 | 27.25% |
| Over CHF 632'500 | 28.25% |
Tariff vintage: Tarif 2025, unchanged, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Basel-Stadt (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 36 StG and Anhang 1 StG · retrieved 2026-11-09
Tariff rules (Basel-Stadt)
| Item | Value |
|---|---|
| Tariff vintage | Tarif 2025, unchanged, per ESTV Kantonsblatt (Stand Februar 2026) |
| Married couples and single parents | Married couples and single persons living with children or supported persons use tariff B (§ 36 Abs. 2 StG) |
| Rounding | Taxable income is rounded down to the next CHF 100 |
| Annual income tax (§ 36a StG) | 100% of the simple tax; the communal tax of the city of Basel is included in the cantonal tax |
Source: ESTV Kantonsblatt Basel-Stadt (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 36 StG and Anhang 1 StG · retrieved 2026-11-09
Multipliers 2026: canton, cantonal capital (Basel; other communes differ) and church tax
| Item | Value |
|---|---|
| Cantonal multiplier (multiple of the simple tax) | 1 |
| Communal multiplier: Basel (cantonal capital; other communes differ) | Included in the cantonal tax (ESTV note 4) |
| Church tax, Reformed | 8% of the cantonal tax two years earlier (ESTV note 5) |
| Church tax, Roman Catholic | 8% of the cantonal tax two years earlier (ESTV note 5) |
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, Basel; other communes in Basel-Stadt 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-Stadt (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 36 StG and Anhang 1 StG · retrieved 2026-11-09
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