Withholding tax is deducted directly from salary and mainly affects foreign employees without a C settlement permit. Here are the key facts for the canton of Basel-Country plus reference rates for 2026.
Withholding tax in the canton of Basel-Country
Reference withholding-tax rates Basel-Country 2026
For the exact rates in the canton of Basel-Country, see the official tariff table. Official tariff table Basel-Country →
Withholding tax tariff codes
Further codes: G (replacement income), E (simplified procedure) and L/M/N/P/Q for cross-border commuters from Germany. A trailing Y/N marks with (Y) or without (N) church tax.
Frequently asked questions about withholding tax in Basel-Country
Who pays withholding tax in the canton of Basel-Country?
Withholding tax generally applies to foreign employees without a C settlement permit and to persons resident abroad. Swiss citizens and C-permit holders are assessed in the ordinary way.
How high is withholding tax in the canton of Basel-Country?
The rate depends on gross salary, the tariff code (family situation) and church membership. Reference values are in the table above; the official tariff table is binding.
What does a tariff code like A0N mean?
The letter indicates the family situation (A = single), the digit the number of children, and the trailing Y/N with (Y) or without (N) church tax.
Does the canton of Basel-Country calculate monthly or annually?
The canton of Basel-Country uses the Monthly model. The monthly model is based on monthly salary, the annual model on extrapolated annual income.