Where do you pay the least tax in Switzerland?

In Pfeffingen (BL): CHF 14'899 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.

← Basel-Landschaft

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Basel-Landschaft

National ranking →Tax multipliers by canton →

Pfeffingen has the lowest tax burden in canton Basel-Landschaft: CHF 14'899 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Biel-Benken (CHF 14'990) and Arlesheim (CHF 15'081) follow. Source: Federal Tax Administration, tax year 2026.

Tax burden by municipality

ESTV · 2026

higherlowerNo result

Tax burden

ESTV · 2026

#	Municipality	Tax	Share	Multiplier
1	Pfeffingen	14'899	14.9%	45
2	Biel-Benken	14'990	15%	46
3	Arlesheim	15'081	15.1%	47
4	Bottmingen	15'172	15.2%	48
5	Binningen	15'263	15.3%	49
6	Oberwil	15'354	15.4%	50
7	Ramlinsburg	15'536	15.5%	52
8	Therwil	15'536	15.5%	52
9	Augst	15'627	15.6%	53
10	Duggingen	15'718	15.7%	54
11	Schönenbuch	15'718	15.7%	54
12	Giebenach	15'809	15.8%	55
13	Lausen	15'809	15.8%	55
14	Liedertswil	15'809	15.8%	55
15	Aesch	15'900	15.9%	56
16	Diegten	15'900	15.9%	56
17	Langenbruck	15'900	15.9%	56
18	Maisprach	15'900	15.9%	56
19	Muttenz	15'900	15.9%	56
20	Thürnen	15'900	15.9%	56
21	Wintersingen	15'900	15.9%	56
22	Brislach	15'991	16%	57
23	Frenkendorf	15'991	16%	57
24	Sissach	15'991	16%	57
25	Allschwil	16'082	16.1%	58
26	Bretzwil	16'082	16.1%	58
27	Buus	16'082	16.1%	58
28	Lupsingen	16'082	16.1%	58
29	Röschenz	16'082	16.1%	58
30	Wenslingen	16'082	16.1%	58
31	Pratteln	16'128	16.1%	58.5
32	Reinach	16'128	16.1%	58.5
33	Arboldswil	16'173	16.2%	59
34	Arisdorf	16'173	16.2%	59
35	Gelterkinden	16'173	16.2%	59
36	Hersberg	16'173	16.2%	59
37	Laufen	16'173	16.2%	59
38	Ormalingen	16'173	16.2%	59
39	Seltisberg	16'173	16.2%	59
40	Ziefen	16'173	16.2%	59
41	Zunzgen	16'173	16.2%	59
42	Blauen	16'219	16.2%	59.5
43	Anwil	16'264	16.3%	60
44	Bubendorf	16'264	16.3%	60
45	Füllinsdorf	16'264	16.3%	60
46	Lauwil	16'264	16.3%	60
47	Münchenstein	16'264	16.3%	60
48	Tecknau	16'264	16.3%	60
49	Tenniken	16'264	16.3%	60
50	Wahlen	16'264	16.3%	60
51	Ettingen	16'355	16.4%	61
52	Häfelfingen	16'355	16.4%	61
53	Liesberg	16'355	16.4%	61
54	Birsfelden	16'446	16.4%	62
55	Grellingen	16'446	16.4%	62
56	Lampenberg	16'446	16.4%	62
57	Nusshof	16'446	16.4%	62
58	Rickenbach	16'446	16.4%	62
59	Roggenburg	16'446	16.4%	62
60	Rothenfluh	16'446	16.4%	62
61	Rünenberg	16'446	16.4%	62
62	Zwingen	16'446	16.4%	62
63	Nenzlingen	16'492	16.5%	62.5
64	Hölstein	16'537	16.5%	63
65	Itingen	16'537	16.5%	63
66	Känerkinden	16'537	16.5%	63
67	Rümlingen	16'537	16.5%	63
68	Wittinsburg	16'537	16.5%	63
69	Bennwil	16'628	16.6%	64
70	Buckten	16'628	16.6%	64
71	Böckten	16'628	16.6%	64
72	Dittingen	16'628	16.6%	64
73	Niederdorf	16'628	16.6%	64
74	Oltingen	16'628	16.6%	64
75	Zeglingen	16'628	16.6%	64
76	Läufelfingen	16'646	16.6%	64.2
77	Diepflingen	16'719	16.7%	65
78	Eptingen	16'719	16.7%	65
79	Liestal	16'719	16.7%	65
80	Oberdorf	16'719	16.7%	65
81	Titterten	16'719	16.7%	65
82	Reigoldswil	16'810	16.8%	66
83	Hemmiken	16'901	16.9%	67
84	Kilchberg	16'901	16.9%	67
85	Burg im Leimental	16'992	17%	68
86	Waldenburg	17'356	17.4%	72

How we measure this

ESTV

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.

Frequently asked questions

Where do you pay the least tax in Switzerland?: In Pfeffingen (BL): CHF 14'899 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.