Tax Base

In taxation, the financial figures corresponding to a taxpayer are referred to as a tax base. The tax base determines the tax rate or tax schedule which applies to a taxpayer (when tax progression is used).

Example of a tax base

A single adult has a taxable income of 60,000 Swiss francs. Their taxable income forms the tax base for the calculation of federal income tax. If the direct federal tax schedule is applied to the 60,000 francs of taxable income, the resulting tax due would be a fixed amount – 724.75 francs, for example. In this example, the taxable income is taxed at a tax rate of 1.208 percent.

A tax base does not always have to be an amount of money. For example, the Swiss mineral oil tax is listed in centimes per liter. Tax bases for vehicle taxes vary between cantons and include engine power, engine cubic displacement and vehicle weight.

More on this topic:
Swiss federal income tax calculator

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Editor Daniel Dreier
Daniel Dreier is editor and personal finance expert at moneyland.ch.