{
  "_disclaimer": "Sample/illustrative — verify against canton AFC tables before production use",
  "_source": "https://www.steuerverwaltung.bs.ch/",
  "_canton": "BS",
  "_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-Stadt.",
  "tarifs": {
    "A": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 5.17,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 8.05,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 10.92,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 13.8,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 16.67,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 19.55,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 22.42,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 25.3
      }
    ],
    "B": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 4.02,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 6.9,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 9.77,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 12.65,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 15.52,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 18.4,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 21.27,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 24.15
      }
    ],
    "C": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 4.6,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 7.47,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 10.35,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 13.22,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 16.1,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 18.97,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 21.85,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 24.72
      }
    ],
    "D": [
      {
        "from": 0,
        "rate_pct": 2.3,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 7.47,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 10.35,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 13.22,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 16.1,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 18.97,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 21.85,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 24.72,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 27.6
      }
    ],
    "H": [
      {
        "from": 0,
        "rate_pct": 0.0,
        "to": 3500
      },
      {
        "from": 3500,
        "rate_pct": 3.45,
        "to": 5000
      },
      {
        "from": 5000,
        "rate_pct": 6.32,
        "to": 6500
      },
      {
        "from": 6500,
        "rate_pct": 9.2,
        "to": 8000
      },
      {
        "from": 8000,
        "rate_pct": 12.07,
        "to": 10000
      },
      {
        "from": 10000,
        "rate_pct": 14.95,
        "to": 13000
      },
      {
        "from": 13000,
        "rate_pct": 17.82,
        "to": 16000
      },
      {
        "from": 16000,
        "rate_pct": 20.7,
        "to": 20000
      },
      {
        "from": 20000,
        "rate_pct": 23.57
      }
    ]
  }
}