Danilo · Updated 2026-10-15 · Sources: ESTV tax calculator, tax year 2026; FSO structural survey, rents 2022–2024; SBB point-to-point season ticket Liestal–Basel SBB, 2nd class
Basel-Stadt or Basel-Landschaft? Why the suburbs cost more tax here
CHF 3'867 more tax a year: that is what it costs a single person on CHF 130'000 to live in Liestal instead of the city of Basel. Friends will still tell you: "Just move to Liestal, everything's cheaper out there, tax included." On rent, that can be true for a given flat. On tax, in the Basel region, it is wrong, and by a clear margin.
The figures below come from the Federal Tax Administration (ESTV) data for tax year 2026. The profile is CHF 130'000 gross employment income with no church tax, once for a single person with no children and once for a married couple with two children. Each amount covers federal, cantonal and municipal tax together. If you earn a different amount, hold assets or belong to a church, your own figures will differ. The interesting part is the order the towns come in.
Six municipalities, one income
The comparison puts the city of Basel and Riehen, both in the canton of Basel-Stadt, against Binningen, Allschwil, Reinach and Liestal in the canton of Basel-Landschaft. Reinach always means Reinach BL here.
| Municipality | Canton | Single | Married, 2 children |
|---|---|---|---|
| Riehen | BS | CHF 20'219 | CHF 9'953 |
| Basel | BS | CHF 22'080 | CHF 10'959 |
| Binningen | BL | CHF 23'768 | CHF 11'401 |
| Allschwil | BL | CHF 24'994 | CHF 12'035 |
| Reinach (BL) | BL | CHF 25'062 | CHF 12'070 |
| Liestal | BL | CHF 25'947 | CHF 12'528 |
The table is sorted by tax, and the order is the same for both profiles: the two Basel-Stadt municipalities at the top, all four Basel-Landschaft towns below them.
Moving out of town means paying more
For the single person, the gap to the city of Basel looks like this:
- Binningen: CHF 23'768 − CHF 22'080 = CHF 1'688 more per year
- Allschwil: CHF 24'994 − CHF 22'080 = CHF 2'914 more per year
- Reinach (BL): CHF 25'062 − CHF 22'080 = CHF 2'982 more per year
- Liestal: CHF 25'947 − CHF 22'080 = CHF 3'867 more per year
Liestal, the capital of Basel-Landschaft, is the most expensive of the six for this profile. CHF 3'867 a year works out at CHF 3'867 ÷ 12 = about CHF 322 a month. That is an amount worth factoring into the choice of flat.
The rule of thumb "expensive city, cheaper surroundings" does not hold for tax in Basel. Every one of the four Basel-Landschaft towns in this sample costs more than the city at this income. Crossing the cantonal border for tax reasons alone leaves you worse off.
The cheapest address is in Basel-Stadt: Riehen
The lowest tax in the sample is paid neither in the city nor out in Baselbiet, but in Riehen, the municipality between Basel and the German border. For the single person that is CHF 22'080 − CHF 20'219 = CHF 1'861 less than in the city of Basel. Against Liestal the gap gets genuinely large: CHF 25'947 − CHF 20'219 = CHF 5'728 a year, for the same income in the same region.
So if you want to move within this area to pay less tax, look at Riehen rather than Basel-Landschaft. Whether there is a suitable flat free there, and at what price, is another question.
With a family the gap narrows, the direction stays
For the married couple with two children on the same gross income, again compared with the city of Basel (CHF 10'959):
- Binningen: CHF 11'401 − CHF 10'959 = CHF 442 more per year
- Allschwil: CHF 12'035 − CHF 10'959 = CHF 1'076 more per year
- Reinach (BL): CHF 12'070 − CHF 10'959 = CHF 1'111 more per year
- Liestal: CHF 12'528 − CHF 10'959 = CHF 1'569 more per year
Riehen again comes in below the city, by CHF 10'959 − CHF 9'953 = CHF 1'006.
In Binningen the difference shrinks to CHF 442 ÷ 12 = about CHF 37 a month. An extra room or a shorter walk to school matters more. For a family, then, tax is not a strong argument either way between Basel and the Basel-Landschaft towns right on its edge. In Liestal, though, CHF 1'569 ÷ 12 brings it back up to about CHF 131 a month.
The commute comes on top
Living in Liestal and working in Basel means buying a season ticket. The SBB point-to-point season ticket Liestal–Basel SBB costs CHF 175 a month in 2nd class, so CHF 175 × 12 = CHF 2'100 a year. Regional fare-network passes, which can include trams and buses, also exist; whether one comes out cheaper for your route is a question for the fare network.
That gives you a threshold. Worked example for the single person working in Basel:
- Extra tax in Liestal compared with Basel: CHF 3'867 a year
- Season ticket: CHF 2'100 a year
- Together: CHF 3'867 + CHF 2'100 = CHF 5'967 a year
- Per month: CHF 5'967 ÷ 12 = about CHF 497
The Liestal flat has to be about CHF 497 a month cheaper than a comparable one in Basel just for the move to break even. For the family with one commuter: CHF 1'569 + CHF 2'100 = CHF 3'669 a year, divided by 12 about CHF 306 a month. If both parents commute, the ticket doubles to 2 × CHF 2'100 = CHF 4'200, and the threshold rises to CHF 1'569 + CHF 4'200 = CHF 5'769 a year, about CHF 481 a month.
One caveat in the suburbs' favour: even in the city there may be tram and bus costs. They are not counted here and would lower the threshold by exactly that amount.
What the rent says
This is where the case for Basel-Landschaft would have to come from, if there is one. The average rents from the Federal Statistical Office's structural survey (averages, not current listings) only help so far:
| Municipality | Average rent per month | Basis |
|---|---|---|
| Basel | CHF 1'395 | city of Basel figure, 2022–2024 |
| Riehen | CHF 1'451 | Basel-Stadt cantonal average, 2024 |
| Binningen, Allschwil, Reinach (BL), Liestal | CHF 1'528 | Basel-Landschaft cantonal average, 2024 |
Riehen and the four Basel-Landschaft towns have no figure of their own, only their canton's average. A city figure against a cantonal average is not a clean comparison, so no saving is calculated from it here. So these numbers give neither proof nor disproof of the idea that living out of town is cheaper.
In the end the only rent that counts is the one for the actual flat in front of you, and with that number you can check the threshold above directly.
Limits of this calculation
- Church tax: with a religious affiliation the amounts go up, and not by the same amount
everywhere. The order of the towns can shift as a result.
- Other income, assets, deductions: everything assumes CHF 130'000 employment income. On a
different salary the amounts change, and the gaps may change too.
- Only six municipalities: Basel-Landschaft has many more municipalities, each with its own
tax multiplier. Some may be cheaper than the ones shown here.
- One-off moving costs such as the rental deposit, removal firm or debt-collection extract
are not included and belong in a separate calculation.
- This is an analysis of public data for an example profile, not tax advice. The binding figure
is the assessment from the cantonal tax office.
Both addresses side by side
The figures above hold for CHF 130'000 and two specific profiles. With your own income, the rent of the flat you are actually looking at and your own commute, put both addresses side by side rather than trusting the rule of thumb: