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Canton Basel-Stadt · tax year 2025

Your Basel-Stadt tax return, 2025

What Basel-Stadt charges on your salary, what each of its 3 communes costs, and where its limits differ from federal law.

Filing app
BalTax Online
Deadline
31 March 2026Ask online at esteuern.bs.ch: free up to 30 September 2026 and CHF 40 beyond that; past the end of 2026 you need a valid reason and an advance payment.
Communes
3Municipal rates from 37.5% to 50%

Your commune moves the bill more than you think

The canton levies its tax, then each commune adds its own rate on the same base. These bills come from the federal tax administration's 2025 calculator.

Household
Children
Gross salary

Basel · capital, 50%

CHF 14’663

Federal CHF 1’705 · Canton CHF 6’479 · Commune and personal tax CHF 6’479

Bettingen · lowest rate, 37.5%

CHF 13’043

Federal CHF 1’705 · Canton CHF 6’479 · Commune and personal tax CHF 4’859 · CHF 1’620 less than Basel

  • Federal
  • Canton
  • Commune and personal tax
Estimated income tax in each commune

Hover or tap a commune.

Tap a commune to see its bill.

All 3 communes by municipal rate

Each dot is a commune. Basel is marked.

40%45%50%Basel 50%

Lowest: Bettingen 37.5%Highest: Basel 50%

Income tax figures: federal tax administration calculator, tax year 2025, retrieved 2026-09-16. One earner aged 35, employment income, no wealth, no church tax, and the standard deductions the calculator applies.

Bills for Basel and Bettingen are the calculator's own. Every other commune is scaled from the capital's base tax by that commune's rate, which matched the calculator to within CHF 40 where we checked.

Municipal rates: federal tax administration, tax year 2025. Boundaries: swisstopo.

The city of Basel levies no communal tax of its own: the canton collects it. The federal calculator shows that share as a 50% municipal rate so the city can be compared with Riehen and Bettingen, and the bills here follow the calculator.

Where Basel-Stadt is not the federal number

Your return is assessed twice, once for cantonal tax and once for federal tax. The same receipt can be worth more on one than on the other.

  • Insurance premiums, single

    Basel-StadtCHF 4’200
    FederalCHF 1’800
    Higher in Basel-Stadt
  • Insurance premiums, couple

    Basel-StadtCHF 8’400
    FederalCHF 3’700
    Higher in Basel-Stadt
  • Third-party childcare

    Basel-StadtCHF 26’000
    FederalCHF 25’800

    Per child under 14. Meals and board do not count.

    Higher in Basel-Stadt
  • Commuting

    Basel-StadtCHF 3’200
    FederalCHF 3’300
    Lower in Basel-Stadt
  • Second-earner deduction

    Basel-StadtCHF 1’100
    Federalup to CHF 14’100
    Lower in Basel-Stadt

Deduction limits: Kanton Basel-Stadt: Wegleitung zur Steuererklärung 2025 (15500.a.01.25), Ziffer 630/631/632, p.34; statute § 32 Abs. 1 lit. g StG as quoted in ESTV Kantonsblatt Basel-Stadt, p.9. media.bs.ch

Deduction limits: Kanton Basel-Stadt: Wegleitung zur Steuererklärung 2025, Ziffer 670 and Formular F, p.35; § 32 Abs. 1 lit. i StG (ESTV Kantonsblatt Basel-Stadt, p.9). media.bs.ch

Deduction limits: Kanton Basel-Stadt: Wegleitung zur Steuererklärung 2025, Ziffer 503/523, p.30; § 27 Abs. 1 lit. a StG (ESTV Kantonsblatt Basel-Stadt, p.7). media.bs.ch

Deduction limits: Kanton Basel-Stadt: Wegleitung zur Steuererklärung 2025, Ziffer 660, p.35; § 32 Abs. 2 StG (ESTV Kantonsblatt Basel-Stadt, p.10). media.bs.ch

Deadline: Kanton Basel-Stadt: bs.ch 'Steuererklärung als natürliche Person einreichen' (Frist, Fristerstreckung); not the printed Wegleitung p.6, which has a 2025 typo for the extension date. Checked 2026-09-20

Let Basel-Stadt's limits apply themselves

Upload your documents once. PaperTax applies Basel-Stadt's own limits and tells you what to type into each field of BalTax Online. You still submit it yourself.