Withholding tax canton of Basel-Stadt 2026
Calculate withholding tax in the canton of Basel-Stadt — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 11.3% |
| Withholding tax per year | CHF 8'837.40 |
| Net salary per month | CHF 5'763.55 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Basel-Stadt
With its pharma and life-sciences industry, Basel-Stadt is an international labour market with a high share of specialists taxed at source, many of them cross-border commuters from Germany and France. The canton calculates under the monthly model and is one of the eight cantons bound by the special agreement with France (tariff SF). The tariffs come with and without church tax.
Key facts 2026
| Calculation model | monthly model |
| Church tax | with and without church tax |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 635 (10.6%) |
| Example: CHF 8'000/month (single) | CHF 1'042 (13.0%) |
| Example: CHF 10'000/month (single) | CHF 1'503 (15.0%) |
Withholding tax in Basel-Stadt in practice
Basel-Stadt has arguably the most international labour market in Switzerland — the life-sciences sector recruits worldwide. Alongside cross-border commuters, weekly residents play a large role here: people who stay in Basel during the week and return to their main residence at weekends. Special competence rules apply depending on the constellation.
What the tariff code changes in Basel-Stadt
CHF 8'000 gross salary per month in the canton of Basel-Stadt, six family situations — under the BS tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 1'041.60 |
| Married, single earner, no children | B0N | CHF 608.80 |
| Married, single earner, two children | B2N | CHF 240.80 |
| Married, dual earners, no children | C0N | CHF 1'069.60 |
| Married, dual earners, two children | C2N | CHF 853.60 |
| Single parent, one child | H1N | CHF 590.40 |
Spread in Basel-Stadt: CHF 451 per month at an identical salary — CHF 5'414 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Basel-Stadt:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 6.1% | CHF 242.80 |
| CHF 6'000 | 10.6% | CHF 635.40 |
| CHF 8'000 | 13.0% | CHF 1'041.60 |
| CHF 12'000 | 16.6% | CHF 1'986.00 |
| CHF 16'000 | 19.1% | CHF 3'057.60 |
The salary quadruples; withholding tax in Basel-Stadt rises from CHF 243 to CHF 3'058 — the rate from 6.1% to 19.1%.
Basel-Stadt against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Basel-Stadt sits at rank 20 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 703 less than in Basel-Stadt)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 193 more than in Basel-Stadt)
- Basel-Stadt: CHF 1'041.60 per month, or CHF 12'499 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Basel-Stadt tax administration runs until 31 March of the following year — the guidewithholding tax or ordinary assessment explains how.
Frequently asked questions
Under which model is withholding tax calculated in the canton of Basel-Stadt?
The canton of Basel-Stadt calculates under the monthly model. The tariffs include cantonal, municipal and federal tax and are published with and without church tax. The gross salary is decisive; for your salary, use the calculator above.
How high is withholding tax in Basel-Stadt at CHF 8'000 per month?
A single person without children pays in Basel-Stadt, at CHF 8'000 gross monthly salary, about CHF 1'042 withholding tax (13.0% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
How are cross-border commuters to Basel-Stadt treated for withholding tax?
For commuters from Germany the cross-border tariffs apply, for those from France the special agreement (tariff SF). Anyone living and working in the canton is taxed under the ordinary tariffs A/B/C/H — exactly what the tool above calculates.
I am a weekly resident in Basel — where am I taxed?
That depends on where your tax residence lies: if your centre of life is abroad, tax is withheld at the place of work in Basel-Stadt; if that centre is in another canton, that canton's tariff applies. The delimitation is case-specific — the cantonal tax administration gives binding information.
Ordinary income tax in the canton of Basel-Stadt: tax calculator Basel-Stadt. Social-security contributions on the salary: salary calculator. All cantons:withholding tax calculator.
Sources: 2026 withholding-tax tariffs:FTA / tax administration of the canton of Basel-Stadt. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data