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Letzte Änderung: 22.03.2023

Jahr

Steuerfüsse der Einwohner- und Kirchgemeinden für das Jahr 2023

Kanton Basel-Landschaft

KantonNatürlicheJuristische PersonenKirchensteuer
BezirkPersonenErtragKapitalröm-kath.evang. -ref. Kirchechrist-kath. Kirche
GemeindeKircheEinkommenVermögenEinkommenVermögenAbzug Kind
Ganzer Kanton59,0352,4353,808,010,660,0690,710,1051,00
Bezirk Arlesheim52,9050,0751,677,750,560,0770,660,1059,00
Aesch56,0055,0055,008,200,700,0600,700,1060,00
Allschwil58,0055,0055,008,000,550,1000,700,1050,00
Arlesheim47,0050,0050,008,000,530,0530,700,1060,00
Biel-Benken46,0046,0046,007,000,600,0600,600,1060,00
Binningen49,0031,0055,006,000,410,0660,600,1060,00
Birsfelden62,0055,0055,0011,500,700,1000,700,1060,00
Bottmingen45,0049,0049,006,000,410,0660,600,1060,00
Ettingen61,0050,0050,007,000,500,0900,600,1060,00
Münchenstein60,0055,0055,008,800,700,0700,700,1060,00
Muttenz56,0055,0055,008,000,550,0810,700,1060,00
Oberwil50,0055,0055,008,500,500,0900,600,1060,00
Pfeffingen45,0045,0045,007,250,700,0600,700,1060,00
Reinach54,5055,0055,007,500,570,0650,700,1060,00
Schönenbuch52,0040,0040,007,500,550,1000,700,1050,00
Therwil52,0055,0055,007,000,500,0900,600,1060,00
Bezirk Laufen60,0052,6954,629,080,700,0700,800,08-
Blauen59,5044,0055,0011,000,700,0700,800,08-
Brislach57,0050,0055,008,000,700,0700,800,08-
Burg im Leimental68,0055,0055,005,000,700,0700,800,08-
Dittingen66,0055,0055,0011,000,700,0700,800,08-
Duggingen54,0055,0055,0010,000,700,0700,800,08-
Grellingen62,0055,0055,0010,000,700,0700,800,08-
Laufen59,0055,0055,008,000,700,0700,800,08-
Liesberg61,0055,0055,0010,000,700,0700,800,08-
Nenzlingen62,5055,0055,0011,000,700,0700,800,08-
Roggenburg62,0055,0055,0010,000,700,0700,800,08-
Röschenz54,0050,0050,008,000,700,0700,800,08-
Wahlen56,0055,0055,007,000,700,0700,800,08-
Zwingen59,0046,0055,009,000,700,0700,800,08-
Bezirk Liestal57,9651,9354,297,180,640,0630,700,1060,00
Arisdorf59,0055,0055,006,750,590,0590,700,1060,00
Augst53,0055,0055,007,500,660,0660,700,1060,00
Bubendorf60,0055,0055,006,750,700,0700,700,1060,00
Frenkendorf57,0055,0055,009,000,600,0600,700,1060,00
Füllinsdorf60,0055,0055,009,000,600,0600,700,1060,00
Giebenach55,0028,0055,006,750,590,0590,700,1060,00
Hersberg59,0055,0055,006,750,590,0590,700,1060,00
Lausen55,0055,0055,006,750,700,0700,700,1060,00
Liestal65,0055,0055,006,750,550,0500,700,1060,00
Lupsingen58,0055,0055,006,750,700,0700,700,1060,00
Pratteln58,5055,0055,007,500,660,0660,700,1060,00
Ramlinsburg54,0039,0045,006,750,700,0700,700,1060,00
Seltisberg55,0055,0055,006,750,550,0500,700,1060,00
Ziefen63,0055,0055,006,750,700,0700,700,1060,00
Bezirk Sissach60,8053,4554,148,280,680,0670,700,1060,00
Anwil60,0040,0050,007,500,700,0700,700,1060,00
Böckten59,0055,0055,009,000,700,0700,700,1060,00
Buckten64,0055,0055,009,000,650,0650,700,1060,00
Buus58,0050,0050,007,500,700,0700,700,1060,00
Diepflingen65,0055,0055,009,000,700,0700,700,1060,00
Gelterkinden59,0055,0055,007,500,550,0550,700,1060,00
Häfelfingen61,0055,0055,009,000,650,0650,700,1060,00
Hemmiken67,0050,0050,007,500,590,0590,700,1060,00
Itingen63,0055,0055,009,000,700,0700,700,1060,00
Känerkinden63,0055,0055,009,000,650,0650,700,1060,00
Kilchberg64,0055,0055,007,500,700,0700,700,1060,00
Läufelfingen64,2055,0055,009,000,770,0660,700,1060,00
Maisprach56,0050,0050,007,500,700,0700,700,1060,00
Nusshof59,0055,0055,009,000,800,0800,700,1060,00
Oltingen64,0055,0055,007,500,700,0700,700,1060,00
Ormalingen59,0055,0055,007,500,590,0590,700,1060,00
Rickenbach62,0055,0055,007,500,550,0550,700,1060,00
Rothenfluh62,0055,0055,007,500,780,0750,700,1060,00
Rümlingen63,0055,0055,009,000,650,0650,700,1060,00
Rünenberg60,0055,0055,007,500,700,0700,700,1060,00
Sissach57,0055,0055,009,000,700,0700,700,1060,00
Tecknau60,0045,0055,007,500,550,0550,700,1060,00
Tenniken60,0055,0055,009,000,630,0630,700,1060,00
Thürnen56,0055,0055,009,000,700,0700,700,1060,00
Wenslingen58,0050,0050,007,500,700,0700,700,1060,00
Wintersingen57,0055,0055,009,000,800,0800,700,1060,00
Wittinsburg63,0055,0055,009,000,650,0650,700,1060,00
Zeglingen64,0055,0055,007,500,700,0700,700,1060,00
Zunzgen56,0055,0055,009,000,630,0630,700,1060,00
Bezirk Waldenburg61,9053,0754,137,600,690,0690,700,1060,00
Arboldswil60,0050,0050,007,250,700,0700,700,1060,00
Bennwil64,0055,0055,007,250,700,0700,700,1060,00
Bretzwil58,0044,0055,007,250,800,0800,700,1060,00
Diegten56,0050,0050,009,000,700,0700,700,1060,00
Eptingen65,0055,0055,009,000,700,0700,700,1060,00
Hölstein63,0055,0055,007,250,700,0700,700,1060,00
Lampenberg62,0055,0055,007,250,700,0700,700,1060,00
Langenbruck56,0055,0055,009,000,750,0750,700,1060,00
Lauwil60,0050,0055,007,250,800,0800,700,1060,00
Liedertswil55,0055,0055,007,250,600,0600,700,1060,00
Niederdorf64,0055,0055,007,250,600,0600,700,1060,00
Oberdorf65,0055,0055,007,250,600,0600,700,1060,00
Reigoldswil66,0055,0055,007,250,700,0700,700,1060,00
Titterten65,0055,0055,007,250,700,0700,700,1060,00
Waldenburg69,5052,0052,007,250,600,0600,700,1060,00
Erläuterungen:

  • Natürliche Personen: In Prozent der Staatssteuer.

  • Ertragssteuern Juristische Personen: bis 2022 in Prozent des Ertrags, ab 2023 in Prozent der Staatssteuer.

  • Kapitalsteuern Juristische Personen: bis 2022 in Promille des Kapitals, ab 2023 in Prozent der Staatssteuer.

  • 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: Statistik der Steuerfüsse und -sätze, Gebühren und Ersatzabgaben, Statistisches Amt Basel-Landschaft