Skip to content
withholdingtax

BL

Withholding Tax Basel-Landschaft

The deduction ceilings, communal multipliers and filing deadline the canton of Basel-Landschaft applies for the 2026 tax period, read from the same tables our calculator uses.

Cantonal deductions — Basel-Landschaft

The canton of Basel-Landschaft sets its own ceilings, separate from those of the federal direct tax. These are the 15 deductions our calculator applies to it for the 2026 tax period: they decide whether ordinary taxation gains you money or costs you.

Deduction2026 amount
Flat-rate deduction of other professional expensesup to CHF 500
Deduction of travel expenses main incomeup to CHF 6'000
Deduction for additional meal costs without subsidyup to CHF 3'200
Deduction for additional meal costs with subsidyup to CHF 1'600
Deduction for gainful secondary employment20 % of the secondary income · min. CHF 800 · max. CHF 2'400
Deduction for two income couplesup to CHF 1'000
Deduction of child care expenses by third partiesup to CHF 10'000
Maximum deduction pillar 3a with pension solutionup to CHF 7'258
Maximum deduction pillar 3a without pension solutionup to CHF 36'288
Deduction of insurance premiums and savings interest, single persons with contributions pillar 2/3aup to CHF 2'000
Deduction of insurance premiums and savings interest, single persons without contributions pillar 2/3aup to CHF 2'000
Deduction of insurance premiums and savings interest, married persons with contributions pillar 2/3aup to CHF 4'000
Deduction of insurance premiums and savings interest, married persons without contributions pillar 2/3aup to CHF 4'000
Deduction of insurance premiums and savings interest, childup to CHF 450
Child deduction, adult children outside the houseflat CHF 2'000
Source: the deduction table of the canton of Basel-Landschaft for 2026 — the very one our calculator applies.

Wealth tax allowances

Wealth tax is never withheld at source: it appears only under ordinary taxation. The canton of Basel-Landschaft exempts the following amounts.

Deduction2026 amount
Deduction for single persons without childrenflat CHF 90'000
Deduction for married personsflat CHF 180'000
Deduction for single parentsflat CHF 180'000

Tax multipliers — Basel-Landschaft

Cantonal tax in Basel-Landschaft is obtained by applying 100 % to the base tax. Each municipality adds its own on top: 45 % in Pfeffingen, 72 % in Waldenburg, across the canton's 86 municipalities. Withholding tax ignores that spread, since it applies a single average rate to the whole canton — one of the reasons switching to ordinary taxation does not give the same result from one municipality to the next.

Between Pfeffingen and Waldenburg the gap reaches 27 multiplier points: at equal income and equal deductions, the ordinary bill is not the same depending on the address.

Church tax is added for members of a recognised church: 0.41 – 11.5 % depending on the municipality and denomination. With no declared denomination it is not levied.

A worked example in Liestal

Here is what the calculation gives in Liestal for a reference profile: single, no children, no recognised religious affiliation, on the median salary of a B permit holder (CHF 6'009 a month).

Annual gross salary

CHF 72'108

Net salary on the certificate

CHF 62'567

Withholding tax deducted

CHF 7'052

Annual saving under ordinary taxation

Without a 3rd pillar
− CHF 1'059
With a 3rd pillar at the ceiling
CHF 1'404

On this precise profile and without a 3rd pillar, ordinary taxation costs more in Liestal than withholding at source. This happens in several cantons, and the switch is irreversible: check before you file.

Amounts modelled by our calculator on the 2026 tax scales, municipality of Liestal. The salary comes from the 2024 Swiss Earnings Structure Survey (FSO): median for B permit holders in the major region Basel-Landschaft belongs to, as the FSO does not publish a cantonal median. Your own situation will give a different figure.

Filing the request — Basel-Landschaft

The request for subsequent ordinary taxation for the 2026 tax period must reach the administration by March 31, 2027 at the latest. After that date it is inadmissible: the year is closed.

We prepare your request for the canton of Basel-Landschaft from your data, free of charge; all that is left is to sign it and send it. The canton of Basel-Landschaft publishes no fillable form: instead we produce a written request carrying your data and the applicable article of law.

Accepted channels

  • Postal mail

Filing address

Steuerverwaltung des Kantons Basel-Landschaft Rheinstrasse 33 4410 Liestal

Phone — 061 552 51 20

How it works for Basel-Landschaft

  1. 01

    Estimate your savings

    Use our free calculator with rates specific to the canton of Basel-Landschaft.

  2. 02

    Generate your TOU form

    We produce your request for the canton of Basel-Landschaft from the data you enter.

  3. 03

    Submit your request

    Sign it, then send the form to the tax administration of Basel-Landschaft before March 31, 2027.

Frequently Asked Questions — Basel-Landschaft

What is the TOU deadline in the canton of Basel-Landschaft?

The request for subsequent ordinary taxation for the 2026 tax period must reach the tax administration of Basel-Landschaft by March 31, 2027 at the latest. No extension is provided for: a late request is inadmissible.

How to file a TOU request in Basel-Landschaft?

The canton of Basel-Landschaft accepts the following channels: Postal mail. Our service pre-fills the official form with your data; you only have to sign it and send it in.

How much can I save with TOU in Basel-Landschaft?

It depends on your municipality, your marital status and your deductions. In the canton of Basel-Landschaft, communal multipliers range from 45 % to 72 %: at equal income, ordinary tax is not the same from one municipality to the next, whereas withholding tax applies a single average rate. Our calculator compares the two from the cantonal tables.

Other Cantons

TGThurgauSOSolothurnZGZugZHZurichBEBernVDVaud

Further reading

Withholding tax or ordinary taxation: what really changesTwo mechanisms for the same tax. Who levies it, when, on what basis, and what switching to ordinary taxation changes for your cash flow.New to Switzerland: what awaits you on the tax sideB permit, deduction from salary, an incomplete first year, automatic switch: how Swiss tax works for someone who has just arrived.B permit deductions: what withholding tax does not give backTravel costs, meals, pillar 3a, childcare: the deductions the withholding tariff ignores, with the 2026 federal ceilings and the steps to follow.Deductible professional expenses, item by itemCommuting, meals, training, tools: what really is deductible, the federal ceilings in force, and when the flat rate beats actual expenses.Pillar 3a when you are taxed at sourcePaying into pillar 3a does not reduce withholding at source. Federal ceilings, the 31 December deadline, retroactive buy-backs since 2026 and withdrawal traps.Subsequent ordinary taxation, explained in fullWho may request the TOU, who is obliged to, until when, and why the decision is irreversible. The reference guide for B permit holders.When ordinary taxation costs you moneyThe TOU request cannot be withdrawn and commits the following years. Wealth, foreign income, an expensive municipality: the profiles that lose money.Reading your salary certificate, figure by figureThe Lohnausweis explained box by box: where to find the net salary, the withholding tax, and the only two figures needed to estimate your savings.

Calculate your savings for Basel-Landschaft

Calculate my savings
  • Free estimate
  • 2 minutes
  • Private and secure