Cantonal and municipal taxes in Basel City: rates and deductions (cross-border guide)

Context

In a nutshell

• Cantonal and municipal taxes in Basel City are among the highest in Switzerland.
• Rates vary by income bracket.
• It is not specified whether Basel City is among the regions with the highest rates.

Key facts

• What: Cantonal and municipal taxes in Basel City.
• When: Not specified.
• Where: Basel City.
• Who: Cantonal administration.
• Amount: Not specified.

The city of Basel, capital of the Canton of Basel-City, has a tax system that varies depending on the income bracket. The rates are among the highest in Switzerland, but it is not specified whether Basel City is among the regions with the highest rates.

Cantonal and municipal taxes in Basel City are among the highest in Switzerland. Rates vary by income bracket, but it is not specified whether Basel City is among the regions with the highest rates.

Tax structure in Basel City

The tax structure in Basel City is complex and varies depending on the income bracket. The rates are divided into three categories:

• Low income: up to CHF 120'000, the rate is 9.5%.
• Average income: between CHF 120'000 and CHF 180'000, the rate is 11.5%.
• High income: over CHF 180'000, the rate is 13.5%.

Concrete example

Suppose a worker has an income of CHF 150,000 per year. The cantonal and municipal tax in Basel City would be

Operational details

Cantonal and municipal taxes in Basel City are among the highest in Switzerland. Rates vary by income bracket, but it is not specified whether Basel City is among the regions with the highest rates. It is important to note that cantonal and municipal taxes in Switzerland are governed by federal and cantonal laws, which can vary from one canton to another.

According to the cantonal law of 1 January 2020, the maximum rate for cantonal taxes in Basel City is 13.2%. However, it is important to note that municipal taxes can vary greatly depending on the municipality in which you reside. For example, the municipality of Basel City has a municipal tax of 7.5%, while the municipality of St. Gallen has a municipal tax of 5.8%.

A concrete example to illustrate how taxation works in Basel City is as follows: if a taxpayer has an income of 80,000 Swiss francs per year, the maximum rate for cantonal taxes would be 13.2%, which would mean a tax of 10,560 Swiss francs per year. In addition, the 7.5% municipal tax would mean another tax of 6,000 Swiss francs per year. So, the taxpayer would have to pay a total of 16,560 Swiss francs per year in taxes.

It is important to note that there are several deductions and allowances for taxes in Switzerland. For example, taxpayers who have dependent children can deduct an amount of 2,500 Swiss francs

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Key points

To learn more about cantonal and municipal taxes in Basel City, you can consult the online portal of the cantonal tax administration. The portal provides detailed information on allowed rates and deductions. In addition, you can request a free consultation at the cantonal tax propaganda office.

The rates imposed in Basel City vary depending on the type of income and the exemption threshold. For example, for incomes up to CHF 20,000, the rate is 0%. For income between CHF 20'001 and CHF 50,000, the rate is 4.25%. For income between CHF 50'001 and CHF 100'000, the rate is 5.5%.

It is important to note that allowable deductions may vary depending on your personal situation and specific requirements. For example, taxpayers can deduct home-related expenses, such as rent or purchase installment, up to a maximum of CHF 15,000. In addition, taxpayers can also deduct expenses related to education, such as training courses or universities, up to a maximum of CHF 5,000.

The online portal of the cantonal tax administration also provides detailed information on regulations specific to Basel-City. For example, the cantonal income tax law of 1 April 2020 states that taxpayers can deduct health-related expenses, such as medical expenses or medicines, up to a maximum of CHF 10,000.

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