Cantons / Basel-Landschaft
Net salary in Basel-Landschaft
With CHF 100’000 a year, a single person without children in Basel-Landschaft takes home CHF 6’407 a month. Withholding tax is 13.47% of gross pay, and Basel-Landschaft ranks 20th of 26 cantons for this salary.
Gross to net in Basel-Landschaft
| Gross per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’162tax 7.4% | 4’523tax 0.2% |
| CHF 80’000 | 5’285tax 11.0% | 5’957tax 0.9% |
| CHF 100’000 | 6’407tax 13.5% | 7’227tax 3.6% |
| CHF 150’000 | 9’066tax 18.6% | 10’213tax 9.4% |
| CHF 200’000 | 11’618tax 22.3% | 13’013tax 13.9% |
Net per month in CHF, 12 salaries, age 34, no church tax. Married: one income. Pension fund and accident insurance are estimates.
Basel-Landschaft compared with other cantons
For a single person earning CHF 100’000, Basel-Landschaft ranks 20th of 26. That's CHF 3 a month less than in Basel-Stadt, and CHF 34 more than in Vaud. See all 26 cantons.
Withholding tax in Basel-Landschaft
- Basel-Landschaft sets the rate from your monthly pay. In the month you get a 13th salary, it's added to that month's pay, so the rate for that month is higher.
- Basel-Landschaft publishes tariffs with and without church tax. You pay church tax only if you belong to a recognised church.
- Cross-border commuters from Germany with a residence certificate (Gre-1) pay Swiss withholding tax of at most 4.5%.
- Under an agreement between Basel-Landschaft and France, cross-border commuters who live in France pay income tax there if they give their employer the residence certificate 2041-AS. Swiss withholding tax is then 0.
If you live in Switzerland and earn CHF 120’000 gross a year or more, you have to file a tax return after the year ends, and the tax office calculates your final tax. This federal rule applies in every canton.
Tax rates in the city of Liestal
Cantonal and municipal tax are usually a multiple of the cantonal base rate. In Liestal for 2026:
- Cantonset by the tariff, no multiple
- Municipality of Liestal65%
- Protestant church0.55% of taxable income
- Roman Catholic church6.75% of the cantonal tax
Source: ESTV, tax multipliers of cantonal capitals 2026. Withholding tax is the same in every commune of the canton. These rates matter if you're taxed the ordinary way, for example with a C permit.
Family allowances
- Child allowanceCHF 215
- Education allowanceCHF 268
Per child and month, paid with your salary. The education allowance replaces the child allowance once the child is in post-compulsory education, up to age 25. Source: BSV, family allowances 2026.
Official information
For the tariff tables and questions about your own case, contact the cantonal tax office: withholding tax in Basel-Landschaft.