86 municipalities and the communal tax as a percentage of the cantonal tax
The Canton of Basel-Landschaft has 86 municipalities. The cantonal tax is levied at 100 percent of the cantonal tariff – with full splitting for married couples and tax-free income of up to CHF 16'715 (2025 tax year). The municipalities levy their communal tax as a percentage of the cantonal tax: in 2025 from 45 percent (Pfeffingen) to 72 percent (Waldenburg).
For your tax return, this changes nothing about how the data is recorded: your municipality of residence on 31 December is decisive. We clarify such points – for example after a move – before processing.

