Taxes Basel vs. Luzern 2026 – comparison
Same profile for Basel and Luzern: taxable income of 100,000 francs, single, no church, no wealth.
Municipality in the canton of Basel-Stadt
Luzern is the municipality in the canton of Lucerne, not the canton.
Tax by sample case
| Basel | Luzern | |
|---|---|---|
| Single, income CHF 60,000 | CHF 13'271.40 | CHF 6'981.10 |
| Single, income CHF 100,000 | CHF 23'684.35 | CHF 14'794.05 |
| Single, income CHF 200,000 | CHF 54'903.35 | CHF 40'512.65 |
| Married, 2 children, income CHF 150,000 | CHF 36'382.00 | CHF 21'973.90 |
| Company, profit CHF 100,000, capital CHF 1,000,000 | CHF 16'000.00 | CHF 13'977.50 |
| BaselBasel-Stadt | LuzernLucerne | |
|---|---|---|
| Federal | CHF 2'684.35 | CHF 2'684.35 |
| Canton | CHF 21'000.00 | CHF 6'029.85 |
| Municipality | CHF 0.00 | CHF 6'029.85 |
| Church | CHF 0.00 | CHF 0.00 |
| Poll tax | CHF 0.00 | CHF 50.00 |
| Total | CHF 23'684.35 | CHF 14'794.05 |
Difference: Basel is higher by CHF 8'890.30 (60.1 %)
2026 estimate, no church, no wealth. Not an assessment. The comparison shows tax amounts, not multipliers.