Relocating to Basel-Stadt: tax, health premiums, rent and naturalisation

Tax

Income and wealth tax in Basel-Stadt

Total federal, cantonal and communal tax per year for each tracked commune in Basel-Stadt, tax year 2026, computed with the official ESTV calculator. No church tax is included.

Standard profiles: gross employment income with the calculator's standard deductions. Single: one adult aged 35. Married: couple aged 40 and 38, one earner, two children aged 10 and 8. The asset profile adds net taxable wealth to the married profile.

Health insurance

Health insurance premiums in Basel-Stadt

Federal Office of Public Health, premium year 2027: adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month.

Housing and safety

Rent and safety in Basel-Stadt

Rent: Federal Statistical Office structural survey, 2024, net rent excluding service and heating charges. Safety: police crime statistics, 2025; rates in cantons with large city centres reflect visitors and commuters as well as residents.

Cantonal rules

Inheritance, lump-sum taxation, schools and family in Basel-Stadt

Inheritance tax for children

Spouses, descendants, adopted descendants and foster children are exempt from the inheritance and gift tax.
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Inheritance tax for spouses

Spouses are exempt.
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Gift tax

Gift tax follows the same exemptions: spouse and descendants exempt.
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Lump-sum taxation

The canton has no taxation by expenditure (lump-sum taxation).
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Family allowance per child

The cantonal child allowance is CHF 275 per child per month (2026).
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Childcare fees in Basel

In Basel, parents entitled to the cantonal childcare contribution pay at most CHF 1,600 per month for a full-time Kita place, whatever their income or assets, with the maximum applying above household incomes of about CHF 150,000 to 170,000 depending on household size.
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Childcare fees in Riehen

Riehen lists its Kitas as Kitas with Betreuungsbeitraege and links to the Basel-Stadt cantonal framework, whose maximum is CHF 1,600 per month for a full-time place.
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International schools

The Bilingual College of SIS Basel is authorised by the canton of Basel-Stadt and offers a bilingual German-English Matura with an optional IB Diploma.
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Naturalisation

Becoming Swiss in Basel-Stadt

Federal law sets the national minimum. The canton and the commune add their own residence periods, language levels and tests, and they decide on cantonal and communal citizenship.

Residence in the canton

Basel-Stadt requires 10 years in Switzerland and 2 years of residence in the respective commune (Basel, Riehen or Bettingen) within the canton.
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Residence in the commune

Basel-Stadt requires 2 years of residence in the current commune, immediately before registration.
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Spoken language

Basel-Stadt requires oral German at B1 and written German at A2, equal to the federal minimum.
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Knowledge test

Basel-Stadt describes no citizenship test; the interview with the Bürgergemeinde's Einbürgerungskommission is described as having a test character, and voluntary preparation courses are offered.
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Interview

The Migrationsamt conducts a fact-finding interview, and the Bürgergemeinde of the place of residence then invites the applicant to a naturalisation interview.
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Who decides

Naturalisation in Basel-Stadt needs the positive decision of the Bürgergemeinde, the federal permit from the SEM, and the grant of cantonal citizenship by the Regierungsrat.
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Cantonal and communal fees

From 1 July 2026 Basel-Stadt charges no cantonal fee; communal fees for a single adult aged 25 or over are CHF 800 in Basel, CHF 1,700 in Riehen and CHF 1,400 in Bettingen (CHF 950 for Basel couples), plus federal fees of CHF 100 per adult, CHF 150 per couple and CHF 50 per minor; people under 25 and recipients of EL, premium subsidies or recognised social assistance pay only the federal fee.
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Social assistance

Basel-Stadt applicants must not have received social assistance in the last 3 years unless it was fully repaid; supplementary benefits (EL) and premium subsidies (IPV) do not count as social assistance.
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All 26 cantonal requirements compared

Move comparisons

Moves to and from Basel-Stadt

Back to all 26 cantons · Methodology and sources

Questions

Living in Basel-Stadt: common questions