The lowest tax burden in canton Basel-City

Total income tax (federal, cantonal, municipal and personal tax) in Swiss francs for one fixed household: single, no children, aged 35, CHF 100'000 gross employment income, no confession, no wealth. Because the same household is calculated in every municipality, the amount is comparable across Switzerland — unlike the tax multiplier, which is a percentage of each canton’s own simple tax and therefore rests on a different base in every canton. Source: Federal Tax Administration.

Where do you pay the least tax in Switzerland?

In Bettingen (BS): CHF 13'039 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.

Why not compare tax multipliers?

Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.