High top tax rate in intercantonal comparison
The top income tax rate for individuals in the canton of Basel-Stadt ranges between 40.5 percent (Basel capital) and 36.8 percent (Bettingen). These percentages make Basel one of the most expensive tax domiciles in Switzerland. By way of comparison, the top tax rate in Basel is almost twice as high as in the tax haven of Baar in the Canton of Lucerne (22.1 percent). In an intercantonal comparison, Basel ranks 22nd in terms of top tax rates. The reason for the high burden is the acceptance of the popular initiative launched by the Young Socialists for higher taxation of top earners.
The rate of income tax in the canton of Basel-Stadt is 21.75 francs per 100 francs of taxable income. This rate applies up to an income of 201,500 francs for singles and 403,100 francs for couples. Those with a higher income are subject to a higher tax rate. You can use the tax rate table of the canton of Basel-Stadt to estimate the taxes owed.