Self-employed / Basel-Stadt

Self-employed in Basel-Stadt

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

Of CHF 100’000 profit, a single person without children in Basel has CHF 6’088 left a month. Tax and social contributions take 27.0% of the profit, which puts Basel 18th among the 26 cantonal capitals.

Profit and what's left in Basel

Profit per yearSingleMarried, 2 children
CHF 50’0003’37719.0%3’7719.5%
CHF 80’0004’99425.1%5’78213.3%
CHF 100’0006’08827.0%6’94416.7%
CHF 150’0008’71630.3%9’70822.3%
CHF 200’00011’28832.3%12’36725.8%
CHF 300’00016’07935.7%17’31730.7%

The table shows what is left per month in Basel 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-Stadt

  • 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 CHF 100’000 profit in Basel by CHF 4’745 a year.
  • With CHF 100’000 profit in Basel, church members pay another CHF 1’085 of church tax a year, Roman Catholics and Protestants alike.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’670 saves CHF 4’517 of tax in Basel.
  • Basel-Stadt has large personal deductions: CHF 19’500 for single people, CHF 38’000 for married couples and CHF 32’600 for single parents. Low incomes therefore pay little or no cantonal tax.
  • The canton has three communes: Basel, Riehen and Bettingen. Riehen and Bettingen have lower communal multipliers than the city.

The 3 communes of Basel-Stadt

With CHF 100’000 profit, a single person pays CHF 11’870 of cantonal and communal tax a year in Bettingen and CHF 13’566 in Basel. The difference is CHF 1’696 a year. Basel is number 3 of 3 communes.

CommuneMultiplierTax per year
Bettingen37.5%11’870
Riehen40%12’209
Basel50%13’566

Social contributions in Basel-Stadt

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund1.65%
  • Contributions on CHF 100’000 profitCHF 11’650

The family allowance rate in Basel-Stadt is the 6th highest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Basel-Stadt too.

Basel compared with other capitals

In St. Gallen you keep CHF 1 more a month, in Solothurn CHF 53 less. See all 26 cantons in the calculator. For employees: net salary in Basel-Stadt.

Other cantons: self-employed in all 26 cantons.

Calculate your case in Basel-Stadt

CHF

Income less business costs, before your own AHV contributions.

Basel · Basel-Stadt

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

CHF6’088
Per year CHF 73’050Tax and contributions 27.0%
27%

Set aside 27% 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 17’670, the most you can deduct, would lower your tax by CHF 4’517.

Where your profit goes

  • Left for youAfter income tax and social contributions73’05073.1%
  • Cantonal and communal taxBasel, Basel-Stadt13’56613.6%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’7341.7%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 1.65% of income up to CHF 148’2001’6501.7%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 635 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions88’35088’350
Insurance premiums-4’200-2’700
Personal deduction-19’5000
Taxable income64’65085’650
Federal tax1’734
Cantonal tax, multiplier 50%6’783
Communal tax, multiplier 50%6’783
Income tax per year15’300

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
  • 18Basel-Stadt6’088

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 monthCHF6’088