Income tax / Basel-Stadt
Income tax in Basel-Stadt
Of a gross salary of CHF 100’000, a single person without children in Basel has CHF 6’234 left a month. Income tax and social contributions take 25.2% of the salary, which puts Basel 17th among the 26 cantonal capitals.
The figures are for employees who file a tax return in Basel-Stadt: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Basel-Stadt.
Gross salary and what's left in Basel
| Gross salary per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’00419.9% | 4’49010.2% |
| CHF 80’000 | 5’11523.3% | 5’90111.5% |
| CHF 100’000 | 6’23425.2% | 7’08715.0% |
| CHF 120’000 | 7’35326.5% | 8’25817.4% |
| CHF 150’000 | 8’99728.0% | 9’98520.1% |
| CHF 200’000 | 11’70329.8% | 12’76823.4% |
The table shows what is left per month in Basel 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-Stadt calculates the tax
- The canton's multiplier is 50% of the simple tax. Communes add between 37.5% and 50%, and Basel adds 50%.
- Married couples and single parents have a lower tariff of their own.
- Two children lower the income tax of a married couple with a salary of CHF 100’000 in Basel by CHF 4’753 a year.
- On a salary of CHF 100’000 in Basel, church members pay another CHF 1’032 of church tax a year, Roman Catholics and Protestants alike.
- Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 1’964 of tax in Basel.
Deductions for employees in Basel-Stadt
- Professional expenses on a CHF 100’000 salaryCHF 4’200
- Commuting, maximumCHF 3’200
- Meals away from home, maximumCHF 3’200
- Childcare per child, maximumCHF 26’000
- Second-earner deduction on a second salary of CHF 50’000CHF 1’100
These amounts apply to cantonal and communal tax in Basel-Stadt. 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 18’787 of income tax a year in Basel and has CHF 9’644 left a month.
- The flat CHF 4’200 in Basel-Stadt covers all professional expenses, commuting and meals included. You deduct your real costs only if together they are higher than the flat amount.
The 3 communes of Basel-Stadt
On a gross salary of CHF 100’000, a single person pays CHF 11’282 of cantonal and communal tax a year in Bettingen and CHF 12’894 in Basel. The difference is CHF 1’612 a year. Basel is number 3 of 3 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Bettingen | 37.5% | 11’282 |
| Riehen | 40% | 11’605 |
| Basel | 50% | 12’894 |
Basel compared with other capitals
In Bellinzona you keep CHF 20 more a month, in St. Gallen CHF 40 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Basel-Stadt.