Income tax / Basel-Landschaft

Income tax in Basel-Landschaft

Tax year 2026 · Data updated 14 Nov 2026 · Source: ESTV, BSV

Of a gross salary of CHF 100’000, a single person without children in Liestal has CHF 6’063 left a month. Income tax and social contributions take 27.2% of the salary, which puts Liestal 24th among the 26 cantonal capitals.

The figures are for employees who file a tax return in Basel-Landschaft: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Basel-Landschaft.

Gross salary and what's left in Liestal

Gross salary per yearSingleMarried, 2 children
CHF 60’0003’95121.0%4’49010.2%
CHF 80’0005’01924.7%5’78113.3%
CHF 100’0006’06327.2%6’99016.1%
CHF 120’0007’08529.2%8’14418.6%
CHF 150’0008’55431.6%9’80621.6%
CHF 200’00010’94134.4%12’39925.6%

The table shows what is left per month in Liestal and, below it, the share of the salary that goes to income tax and social contributions. We assume one salary per household, no church tax and no pillar 3a payment, and the children are 6 and 10.

How Basel-Landschaft calculates the tax

  • The canton's multiplier is 100% of the simple tax. Communes add between 45% and 72%, and Liestal adds 65%.
  • Married couples and single parents pay the rate that applies to their income divided by 2.
  • Two children lower the income tax of a married couple with a salary of CHF 100’000 in Liestal by CHF 3’638 a year.
  • On a salary of CHF 100’000 in Liestal, church members pay another CHF 611 (Roman Catholic) or CHF 50 (Protestant) a year.
  • Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 2’367 of tax in Liestal.

Deductions for employees in Basel-Landschaft

  • Professional expenses on a CHF 100’000 salaryCHF 500
  • Commuting, maximumCHF 6’000
  • Meals away from home, maximumCHF 3’200
  • Childcare per child, maximumCHF 10’000
  • Second-earner deduction on a second salary of CHF 50’000CHF 1’000

These amounts apply to cantonal and communal tax in Basel-Landschaft. For federal tax the same employee deducts CHF 2’681 for professional expenses, up to CHF 3’300 for commuting, up to CHF 25’800 for childcare per child and CHF 14’100 for the second earner.

  • A married couple with salaries of CHF 100’000 and CHF 50’000 pays CHF 20’553 of income tax a year in Liestal and has CHF 9’496 left a month.
  • Basel-Landschaft allows a flat CHF 500 for other professional expenses, whatever the salary. Commuting and meals are deducted separately.

Cheapest and most expensive communes in Basel-Landschaft

On a gross salary of CHF 100’000, a single person pays CHF 13’134 of cantonal and communal tax a year in Pfeffingen and CHF 15’579 in Waldenburg. The difference is CHF 2’445 a year. Liestal is number 79 of 86 communes.

CommuneMultiplierTax per year
Pfeffingen45%13’134
Biel-Benken46%13’224
Arlesheim47%13’315
Bottmingen48%13’406
Binningen49%13’496
76 more communes
Reigoldswil66%15’036
Hemmiken67%15’127
Kilchberg (BL)67%15’127
Burg im Leimental68%15’217
Waldenburg72%15’579

Liestal compared with other capitals

In Fribourg you keep CHF 24 more a month, in Lausanne CHF 5 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Basel-Landschaft.

All 86 communes of Basel-Landschaft

The list gives the cantonal and communal tax per year for a single person with a gross salary of CHF 100’000, without church tax, from Pfeffingen to Waldenburg. Federal tax of CHF 1’688 comes on top in every commune.

Show the list of 86 communes
  1. Pfeffingen13’134
  2. Biel-Benken13’224
  3. Arlesheim13’315
  4. Bottmingen13’406
  5. Binningen13’496
  6. Oberwil (BL)13’587
  7. Ramlinsburg13’768
  8. Therwil13’768
  9. Augst13’858
  10. Duggingen13’949
  11. Schönenbuch13’949
  12. Giebenach14’040
  13. Lausen14’040
  14. Liedertswil14’040
  15. Aesch (BL)14’130
  16. Diegten14’130
  17. Langenbruck14’130
  18. Maisprach14’130
  19. Muttenz14’130
  20. Thürnen14’130
  21. Wintersingen14’130
  22. Brislach14’221
  23. Frenkendorf14’221
  24. Sissach14’221
  25. Allschwil14’311
  26. Bretzwil14’311
  27. Buus14’311
  28. Lupsingen14’311
  29. Röschenz14’311
  30. Wenslingen14’311
  31. Pratteln14’357
  32. Reinach (BL)14’357
  33. Arboldswil14’402
  34. Arisdorf14’402
  35. Gelterkinden14’402
  36. Hersberg14’402
  37. Laufen14’402
  38. Ormalingen14’402
  39. Seltisberg14’402
  40. Ziefen14’402
  41. Zunzgen14’402
  42. Blauen14’447
  43. Anwil14’493
  44. Bubendorf14’493
  45. Füllinsdorf14’493
  46. Lauwil14’493
  47. Münchenstein14’493
  48. Tecknau14’493
  49. Tenniken14’493
  50. Wahlen14’493
  51. Ettingen14’583
  52. Häfelfingen14’583
  53. Liesberg14’583
  54. Birsfelden14’674
  55. Grellingen14’674
  56. Lampenberg14’674
  57. Nusshof14’674
  58. Rickenbach (BL)14’674
  59. Roggenburg14’674
  60. Rothenfluh14’674
  61. Rünenberg14’674
  62. Zwingen14’674
  63. Nenzlingen14’719
  64. Hölstein14’764
  65. Itingen14’764
  66. Känerkinden14’764
  67. Rümlingen14’764
  68. Wittinsburg14’764
  69. Bennwil14’855
  70. Böckten14’855
  71. Buckten14’855
  72. Dittingen14’855
  73. Niederdorf14’855
  74. Oltingen14’855
  75. Zeglingen14’855
  76. Läufelfingen14’873
  77. Diepflingen14’945
  78. Eptingen14’945
  79. Liestal14’945
  80. Oberdorf (BL)14’945
  81. Titterten14’945
  82. Reigoldswil15’036
  83. Hemmiken15’127
  84. Kilchberg (BL)15’127
  85. Burg im Leimental15’217
  86. Waldenburg15’579

Calculate your case in Basel-Landschaft

CHF

Everything your employer pays before deductions, with the 13th salary and bonus.

The pension fund contribution depends on age.

Liestal · Basel-Landschaft

Marital status
Children under 18
0
Pillar 3a payment
More options
CHF

Season ticket or car costs for the way to work. Federal tax accepts up to CHF 3’300, and most cantons have their own limit.

CHF

CHF 15 per working day if you can't eat at home, at most CHF 3’200 a year. Half of that if your employer pays part of the meal.

CHF

Leave empty to use the assumption of the federal tax calculator: CHF 4’560 per adult and CHF 1’200 per child.

Left per month

CHF6’063
Per year CHF 72’754Tax and contributions 27.2%
19%

Set aside 19% of your net salary for income tax. Your employer doesn't deduct this tax. The bill follows your tax return.

A pillar 3a payment of CHF 7’258, the most you can deduct, would lower your tax by CHF 2’367.

Where your salary goes

  • Left for youAfter income tax and social contributions72’75472.8%
  • Cantonal and communal taxLiestal, Basel-Landschaft14’94514.9%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’6881.7%
  • AHV / IV / EO and ALVOld age, disability and income loss 5.3%, unemployment insurance 1.1%6’4006.4%
  • Pension fundLegal minimum for your age. Your pension fund may charge more.3’2133.2%
  • Accident insuranceNon-occupational accidents, estimated at 1%1’0001.0%
  • Gross salary per year100’000100%

Of the next CHF 1’000 of salary, CHF 620 is left for you.

Income tax in detail

CantonFederal
Net salary89’38789’387
Professional expenses, flat rate-500-2’681
Insurance premiums-2’000-1’800
Taxable income86’88784’906
Federal tax1’688
Cantonal tax, multiplier 100%9’058
Communal tax, multiplier 65%5’887
Income tax per year16’633

Same salary in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’961
  • 2Schwyz6’777
  • 3Appenzell Innerrhoden6’596
  • 4Nidwalden6’509
  • 5Obwalden6’508
  • 6Uri6’499
  • 7Lucerne6’491
  • 24Basel-Landschaft6’063

This is an estimate and doesn't replace tax advice. It covers your salary only. Other income, wealth tax and deductions that aren't listed above are left out. Your pension fund sets your real contribution, and your tax office sets the final tax.

Left per monthCHF6’063