Self-employed / Basel-Landschaft

Self-employed in Basel-Landschaft

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

Of CHF 100’000 profit, a single person without children in Liestal has CHF 6’004 left a month. Tax and social contributions take 28.0% of the profit, which puts Liestal 21st among the 26 cantonal capitals.

Profit and what's left in Liestal

Profit per yearSingleMarried, 2 children
CHF 50’0003’40918.2%3’7869.1%
CHF 80’0004’97925.3%5’74313.9%
CHF 100’0006’00428.0%6’93616.8%
CHF 150’0008’38232.9%9’63123.0%
CHF 200’00010’65236.1%12’11327.3%
CHF 300’00014’95840.2%16’53433.9%

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

Income tax in Basel-Landschaft

  • 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 CHF 100’000 profit in Liestal by CHF 3’642 a year.
  • With CHF 100’000 profit in Liestal, church members pay another CHF 609 (Roman Catholic) or CHF 50 (Protestant) a year.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’740 saves CHF 5’410 of tax in Liestal.
  • Basel-Landschaft calculates the tax with a formula instead of a table of brackets, so the rate rises smoothly with income.
  • There is no child deduction from income. The canton takes CHF 750 per child off the tax itself.

Cheapest and most expensive communes in Basel-Landschaft

With CHF 100’000 profit, a single person pays CHF 13’089 of cantonal and communal tax a year in Pfeffingen and CHF 15’527 in Waldenburg. The difference is CHF 2’438 a year. Liestal is number 79 of 86 communes.

CommuneMultiplierTax per year
Pfeffingen45%13’089
Biel-Benken46%13’180
Arlesheim47%13’270
Bottmingen48%13’360
Binningen49%13’450
76 more communes
Reigoldswil66%14’985
Hemmiken67%15’075
Kilchberg (BL)67%15’075
Burg im Leimental68%15’166
Waldenburg72%15’527

Social contributions in Basel-Landschaft

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund1.3%
  • Contributions on CHF 100’000 profitCHF 11’300

The family allowance rate in Basel-Landschaft is the 4th lowest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Basel-Landschaft too.

Liestal compared with other capitals

In Geneva you keep CHF 23 more a month, in Bern CHF 4 less. See all 26 cantons in the calculator. For employees: net salary in Basel-Landschaft.

All 86 communes of Basel-Landschaft

The list gives the cantonal and communal tax per year for a single person with CHF 100’000 profit, without church tax, from Pfeffingen to Waldenburg. Federal tax of CHF 1’760 comes on top in every commune.

Show the list of 86 communes
  1. Pfeffingen13’089
  2. Biel-Benken13’180
  3. Arlesheim13’270
  4. Bottmingen13’360
  5. Binningen13’450
  6. Oberwil (BL)13’541
  7. Ramlinsburg13’721
  8. Therwil13’721
  9. Augst13’811
  10. Duggingen13’902
  11. Schönenbuch13’902
  12. Giebenach13’992
  13. Lausen13’992
  14. Liedertswil13’992
  15. Aesch (BL)14’082
  16. Diegten14’082
  17. Langenbruck14’082
  18. Maisprach14’082
  19. Muttenz14’082
  20. Thürnen14’082
  21. Wintersingen14’082
  22. Brislach14’173
  23. Frenkendorf14’173
  24. Sissach14’173
  25. Allschwil14’263
  26. Bretzwil14’263
  27. Buus14’263
  28. Lupsingen14’263
  29. Röschenz14’263
  30. Wenslingen14’263
  31. Pratteln14’308
  32. Reinach (BL)14’308
  33. Arboldswil14’353
  34. Arisdorf14’353
  35. Gelterkinden14’353
  36. Hersberg14’353
  37. Laufen14’353
  38. Ormalingen14’353
  39. Seltisberg14’353
  40. Ziefen14’353
  41. Zunzgen14’353
  42. Blauen14’398
  43. Anwil14’443
  44. Bubendorf14’443
  45. Füllinsdorf14’443
  46. Lauwil14’443
  47. Münchenstein14’443
  48. Tecknau14’443
  49. Tenniken14’443
  50. Wahlen14’443
  51. Ettingen14’534
  52. Häfelfingen14’534
  53. Liesberg14’534
  54. Birsfelden14’624
  55. Grellingen14’624
  56. Lampenberg14’624
  57. Nusshof14’624
  58. Rickenbach (BL)14’624
  59. Roggenburg14’624
  60. Rothenfluh14’624
  61. Rünenberg14’624
  62. Zwingen14’624
  63. Nenzlingen14’669
  64. Hölstein14’714
  65. Itingen14’714
  66. Känerkinden14’714
  67. Rümlingen14’714
  68. Wittinsburg14’714
  69. Bennwil14’804
  70. Böckten14’804
  71. Buckten14’804
  72. Dittingen14’804
  73. Niederdorf14’804
  74. Oltingen14’804
  75. Zeglingen14’804
  76. Läufelfingen14’823
  77. Diepflingen14’895
  78. Eptingen14’895
  79. Liestal14’895
  80. Oberdorf (BL)14’895
  81. Titterten14’895
  82. Reigoldswil14’985
  83. Hemmiken15’075
  84. Kilchberg (BL)15’075
  85. Burg im Leimental15’166
  86. Waldenburg15’527

Other cantons: self-employed in all 26 cantons.

Calculate your case in Basel-Landschaft

CHF

Income less business costs, before your own AHV contributions.

Liestal · Basel-Landschaft

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

Only if you joined a pension fund voluntarily. It lowers the pillar 3a limit to CHF 7’258.

CHF

The compensation office deducts 1% interest on it before it charges contributions (rate for 2025, the latest published).

Between 0 and 5% of the AHV contribution. Your office's invoice shows it.

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

CHF6’004
Per year CHF 72’045Tax and contributions 28.0%
28%

Set aside 28% of your profit for tax and social contributions. Tax and AHV invoices arrive months later, so the money should be there when they do.

A pillar 3a payment of CHF 17’740, the most you can deduct, would lower your tax by CHF 5’410.

Where your profit goes

  • Left for youAfter income tax and social contributions72’04572.0%
  • Cantonal and communal taxLiestal, Basel-Landschaft14’89514.9%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’7601.8%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 1.3% of income up to CHF 148’2001’3001.3%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 597 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions88’70088’700
Insurance premiums-2’000-2’700
Taxable income86’70086’000
Federal tax1’760
Cantonal tax, multiplier 100%9’027
Communal tax, multiplier 65%5’868
Income tax per year16’655

The family allowance rate is the one of the cantonal fund. If you belong to a professional association's fund, your rate may differ.

Same profit in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’881
  • 2Schwyz6’659
  • 3Appenzell Innerrhoden6’468
  • 4Obwalden6’427
  • 5Uri6’423
  • 6Zurich6’412
  • 7Lucerne6’410
  • 21Basel-Landschaft6’004

This is an estimate and doesn't replace tax advice. It covers only your income from self-employment. Other income, wealth tax and deductions that aren't listed above are left out. Your tax office and your compensation office set the final amounts.

Left per monthCHF6’004