{
  "_disclaimer": "Sample/illustrative — verify against canton AFC tables before production use",
  "_source": "https://www.baselland.ch/politik-und-behorden/direktionen/finanz-und-kirchendirektion/steuerverwaltung",
  "_canton": "BL",
  "_year": 2026,
  "currency": "CHF",
  "period": "monthly",
  "notes": "Tarifs A/B/C/D/H for impôt à la source. Monthly gross salary brackets. Real tables differ by exact CHF increments and child count. Canton: Basel-Landschaft.",
  "tarifs": {
    "A": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 4.73,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 7.35,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 9.97,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 12.6,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 15.23,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 17.85,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 20.48,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 23.1
      }
    ],
    "B": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 3.68,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 6.3,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 8.93,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 11.55,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 14.18,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 16.8,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 19.43,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 22.05
      }
    ],
    "C": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 4.2,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 6.83,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 9.45,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 12.08,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 14.7,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 17.32,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 19.95,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 22.57
      }
    ],
    "D": [
      {
        "from": 0,
        "rate_pct": 2.1,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 6.83,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 9.45,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 12.08,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 14.7,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 17.32,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 19.95,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 22.57,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 25.2
      }
    ],
    "H": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 3.15,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 5.78,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 8.4,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 11.03,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 13.65,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 16.28,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 18.9,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 21.53
      }
    ]
  }
}