Staatsfinanzen | Staatssteuern | Gemeindefinanzen | Gebühren der Gemeinden | Gesamtausgaben | Finanzausgleich | Kantonspersonal |

Letzte Änderung: 17.06.2021

Jahr

Steuerfuss und Steuersätze der der Einwohner- und Kirchgemeiden für das Jahr 2021

Kanton Basel-Landschaft

KantonNatürlicheJuristische PersonenKirchensteuer
BezirkPersonenErtragKapitalröm-kath.evang. -ref. Kirchechrist-kath. Kirche
GemeindeEink. Verm.in %in ‰KircheEinkommenVermögenEinkommenVermögenAbzug Kind
Ganzer Kanton58,934,230,558,050,650,0680,710,1051,00
Bezirk Arlesheim52,504,120,557,750,560,0770,660,1059,00
Aesch56,004,900,558,200,700,0600,700,1060,00
Allschwil58,005,000,558,000,550,1000,700,1050,00
Arlesheim45,004,000,558,000,530,0530,700,1060,00
Biel-Benken46,003,500,557,000,600,0600,600,1060,00
Binningen48,002,000,556,000,410,0660,600,1060,00
Birsfelden62,005,000,5511,500,700,1000,700,1060,00
Bottmingen45,002,000,556,000,410,0660,600,1060,00
Ettingen61,004,500,557,000,500,0900,600,1060,00
Münchenstein59,005,000,558,800,650,0650,700,1060,00
Muttenz56,005,000,558,000,550,0850,700,1060,00
Oberwil48,004,000,558,500,500,0900,600,1060,00
Pfeffingen45,004,400,557,250,700,0600,700,1060,00
Reinach54,504,800,557,500,570,0650,700,1060,00
Schönenbuch52,003,000,557,500,550,1000,700,1050,00
Therwil52,004,700,557,000,500,0900,600,1060,00
Bezirk Laufen60,314,250,559,120,700,0700,800,08-
Blauen59,504,000,5511,000,700,0700,800,08-
Brislach57,004,500,558,000,700,0700,800,08-
Burg im Leimental68,003,000,555,000,700,0700,800,08-
Dittingen66,005,000,5511,000,700,0700,800,08-
Duggingen56,004,500,5510,000,700,0700,800,08-
Grellingen62,004,500,5510,000,700,0700,800,08-
Laufen59,004,500,558,500,700,0700,800,08-
Liesberg61,004,300,5510,000,700,0700,800,08-
Nenzlingen62,504,500,5511,000,700,0700,800,08-
Roggenburg64,004,500,5510,000,700,0700,800,08-
Röschenz54,003,500,558,000,700,0700,800,08-
Wahlen56,004,300,557,000,700,0700,800,08-
Zwingen59,004,200,559,000,700,0700,800,08-
Bezirk Liestal57,824,200,557,180,640,0630,700,1060,00
Arisdorf59,004,500,556,750,590,0590,700,1060,00
Augst53,004,200,557,500,660,0660,700,1060,00
Bubendorf60,004,400,556,750,700,0700,700,1060,00
Frenkendorf57,004,500,559,000,600,0600,700,1060,00
Füllinsdorf60,005,000,559,000,600,0600,700,1060,00
Giebenach55,002,000,556,750,590,0590,700,1060,00
Hersberg55,004,500,556,750,590,0590,700,1060,00
Lausen55,003,700,556,750,700,0700,700,1060,00
Liestal65,005,000,556,750,550,0500,700,1060,00
Lupsingen58,003,500,556,750,700,0700,700,1060,00
Pratteln58,504,950,557,500,660,0660,700,1060,00
Ramlinsburg56,003,500,556,750,700,0700,700,1060,00
Seltisberg55,004,000,556,750,550,0500,700,1060,00
Ziefen63,005,000,556,750,700,0700,700,1060,00
Bezirk Sissach60,704,250,558,280,660,0650,700,1060,00
Anwil60,002,750,557,500,700,0700,700,1060,00
Böckten59,004,500,559,000,600,0600,700,1060,00
Buckten64,004,500,559,000,650,0650,700,1060,00
Buus58,004,500,557,500,700,0700,700,1060,00
Diepflingen65,004,500,559,000,600,0600,700,1060,00
Gelterkinden59,003,800,557,500,550,0550,700,1060,00
Häfelfingen61,004,000,559,000,650,0650,700,1060,00
Hemmiken67,004,500,557,500,590,0590,700,1060,00
Itingen63,004,200,559,000,600,0600,700,1060,00
Känerkinden63,004,000,559,000,650,0650,700,1060,00
Kilchberg64,004,500,557,500,700,0700,700,1060,00
Läufelfingen64,202,500,559,000,770,0660,700,1060,00
Maisprach58,004,500,557,500,700,0700,700,1060,00
Nusshof57,004,500,559,000,800,0800,700,1060,00
Oltingen64,004,500,557,500,700,0700,700,1060,00
Ormalingen59,005,000,557,500,590,0590,700,1060,00
Rickenbach62,004,500,557,500,550,0550,700,1060,00
Rothenfluh62,005,000,557,500,780,0750,700,1060,00
Rümlingen63,004,500,559,000,650,0650,700,1060,00
Rünenberg60,004,000,557,500,700,0700,700,1060,00
Sissach57,004,000,559,000,600,0600,700,1060,00
Tecknau60,004,100,557,500,550,0550,700,1060,00
Tenniken60,004,500,559,000,630,0630,700,1060,00
Thürnen51,004,000,559,000,600,0600,700,1060,00
Wenslingen58,004,500,557,500,700,0700,700,1060,00
Wintersingen57,004,500,559,000,800,0800,700,1060,00
Wittinsburg65,004,500,559,000,650,0650,700,1060,00
Zeglingen64,004,500,557,500,700,0700,700,1060,00
Zunzgen56,004,000,559,000,630,0630,700,1060,00
Bezirk Waldenburg61,774,320,557,800,690,0690,700,1060,00
Arboldswil60,004,500,557,500,700,0700,700,1060,00
Bennwil64,004,000,557,500,700,0700,700,1060,00
Bretzwil58,004,000,557,500,800,0800,700,1060,00
Diegten56,004,000,559,000,700,0700,700,1060,00
Eptingen65,004,500,559,000,700,0700,700,1060,00
Hölstein63,004,000,557,500,700,0700,700,1060,00
Lampenberg62,003,000,557,500,700,0700,700,1060,00
Langenbruck54,004,500,559,000,750,0750,700,1060,00
Lauwil60,004,500,557,500,800,0800,700,1060,00
Liedertswil55,004,500,557,500,600,0600,700,1060,00
Niederdorf64,004,500,557,500,600,0600,700,1060,00
Oberdorf65,005,000,557,500,600,0600,700,1060,00
Reigoldswil66,004,500,557,500,700,0700,700,1060,00
Titterten65,004,500,557,500,700,0700,700,1060,00
Waldenburg69,504,750,557,500,600,0600,700,1060,00
Erläuterungen:

  • Steuerfuss Natürliche Personen: In Prozent der Staatssteuer.

  • Ertragssteuersatz Juristische Personen: in Prozent des Ertrags.

  • Kapitalsteuersatz Juristische Personen: in Promille des Kapitals.

  • Steuerfuss der römisch-katholischen Kirchgemeinden: In Prozent der Staatssteuer.

  • Steuersätze der evangelisch-reformierten und der christ-katholischen Kirchgemeinden: In Prozent des steuerbaren Einkommens bzw. Vermögens.

  • Die christ-katohlische Kirche gewährt einen zusätzlichen Abzug vom Steuerbetrag pro Kind.

  • In den Gemeinden Oberwil, Therwil, Binningen, Bottmingen, Biel-Benken und Ettingen erhebt die christ-katholische Kirche zusätzlich eine Steuer von 0,12% auf einmaligen Kapitalabfindungen. Die Steuersätze der christ-katholischen Kirchgemeinden werden erst ab 2007 statistisch erhoben.


Quelle: Statistisches Amt Basel-Landschaft
SELECT table_name FROM dmz.structur WHERE code = '18_2_8_1' AND visible = 1