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**Basis** may refer to:

- Adjusted basis, the net cost of an asset after adjusting for various tax-related items
- Basis point, 0.01%, often used in the context of interest rates
- Basis trading, a trading strategy consisting of the purchase of a security and the sale of a similar security
- Basis of futures, the value differential between a future and the spot price
- Basis (options), the value differential between a call option and a put option
- Basis swap, an interest rate swap

- Cost basis, in income tax law, the original cost of property adjusted for factors such as depreciation
- Tax basis, cost of an asset

- Basis function
- Basis (linear algebra)
- Basis (universal algebra)
- Basis of a matroid
- Generating set of an ideal:
- Generating set of a group
- Base (topology)
- Change of basis
- Greedoid
- Normal basis
- Polynomial basis
- Radial basis function
- Standard basis
- Transcendence basis of a field extension
- Basis database

- Basis (crystal structure), the positions of the atoms inside the unit cell
- Basis set (chemistry)
- Dry basis, an expression of a calculation in which the presence of water is ignored

- Bangladesh Association of Software and Information Services
- Basis Educational Group
- Basis Schools, a group of schools in Arizona, Washington, D.C., and Texas
- Basis Technology Corp., a text analytics company

- Dimitris Basis, Greek singer
- Liron Basis (born 1974), Israeli footballer

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