Three communes – and no tax multiplier system
The Canton of Basel-Stadt consists of the City of Basel as well as Riehen and Bettingen. Anyone living in the City of Basel pays the full cantonal tax and no communal tax – it is already included. In Riehen and Bettingen, the cantonal tax is reduced to 50 per cent; in return, the two communes levy their own communal tax (Riehen 40 per cent, Bettingen 37.5 per cent of the cantonal income tax, 2025 tax year).
Income tax follows a three-tier rate: 21 per cent up to CHF 212'500 of taxable income (single persons), above that 27.25 and 28.25 per cent respectively; for married couples, the tier thresholds are twice as high (2025 tax year).

