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-Stadt plus reference rates for 2026.
The canton of Basel-Stadt settles withholding tax on the monthly model, like 21 of the 26 cantons. Each month stands on its own: a 13th salary, a bonus or a month with heavy overtime raises the rate in precisely that month. For church tax, Basel-Stadt publishes separate tariffs, Y with and N without, as 16 cantons do in total. We deliberately publish no reference rates for Basel-Stadt: our verified figures cover only 10 cantons. The full tariff table is published by the canton itself. The canton's official language is German, and as a rule that is the language the tariff table and guidance notes are published in. The binding tariff tables and the guidance notes are published by the responsible cantonal tax authority: Steuerverwaltung des Kantons Basel-Stadt.
Withholding tax in the canton of Basel-Stadt
Y/N tariff variants (church tax: 8% of cantonal tax).
Last checked: January 15, 2026
Reference withholding-tax rates Basel-Stadt 2026
For the exact rates in the canton of Basel-Stadt, see the official tariff table. Official tariff table Basel-Stadt →
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-Stadt
Who pays withholding tax in the canton of Basel-Stadt?
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-Stadt?
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-Stadt calculate monthly or annually?
The canton of Basel-Stadt uses the Monthly model. The monthly model is based on monthly salary, the annual model on extrapolated annual income.
What makes withholding tax in the canton of Basel-Stadt different from other cantons?
Basel-Stadt uses the monthly model and publishes separate tariffs with and without church tax. We hold no verified reference values for Basel-Stadt; the official tariff table of the responsible cantonal tax authority is binding: Steuerverwaltung des Kantons Basel-Stadt.