Regime comparison · Within 20 km
Net Comparison 2025 vs 2026 (within 20 km) (cross-border guide)
Old regime (pre-2024) vs New Agreement 2026 at the same gross, residence within 20 km.
Tax regimes within the 20 km zone
| Item | Eligible old workers | Eligible new workers |
|---|---|---|
| Swiss withholding | 100% ordinary rate | 80% ordinary rate |
| Swiss income in Italy | Exempt from IRPEF | IRPEF with Swiss tax credit |
| 2033 deadline | Interstate compensation ends | No automatic regime switch |
Old-worker status requires work as a tax cross-border worker in Ticino, Graubünden or Valais between 31 December 2018 and 17 July 2023, residence in a municipality in the 20 km border zone and, in principle, daily return home. Swiss employment income remains taxable exclusively in Switzerland. The 2033 deadline ends the 40% compensation paid by Switzerland to Italy, not exclusive Swiss taxation. https://www.estv.admin.ch/dam/it/sd-web/Zbr5Jb-40aYm/int-laender-it-faktenblatt-faqs-it.pdf
Frequently asked
Who stays under the old regime?
Old-worker status requires work as a tax cross-border worker in Ticino, Graubünden or Valais between 31 December 2018 and 17 July 2023, residence in a municipality in the 20 km border zone and, in principle, daily return home. Swiss employment income remains taxable exclusively in Switzerland. The 2033 deadline ends the 40% compensation paid by Switzerland to Italy, not exclusive Swiss taxation.
Do I need an Italian tax return under the new regime?
Yes: new workers (even within 20 km) must declare Swiss income in Italy via the CE schedule and claim credit for Swiss tax already paid.
Can I ask to be grandfathered?
Old-worker status requires work as a tax cross-border worker in Ticino, Graubünden or Valais between 31 December 2018 and 17 July 2023, residence in a municipality in the 20 km border zone and, in principle, daily return home. Swiss employment income remains taxable exclusively in Switzerland. The 2033 deadline ends the 40% compensation paid by Switzerland to Italy, not exclusive Swiss taxation.
By Frontaliere Ticino Editorial Team
The 2025 vs 2026 net salary comparison shows how the transitional phase of the New Fiscal Agreement between Switzerland and Italy affects your take-home pay. As Italy progressively assumes concurrent taxation, the withholding tax share retained by Switzerland changes, altering the net calculation for cross-border workers.
The comparison covers both the within-20 km and beyond-20 km scenarios, highlighting the specific rate changes and franchise adjustments that differ between the two zones. For new frontalieri within 20 km, Switzerland retains 80% of withholding tax; beyond 20 km, the full 100%.
Each scenario shows month-by-month net differences to help you plan household budgets precisely. The annual variation between 2025 and 2026 depends mainly on updates to the cantonal withholding tax tables and any changes to Italian IRPEF rates and regional/municipal surcharges.
For old frontalieri (hired before 17 July 2023, residing within 20 km), the regime remains unchanged: exclusive taxation in Switzerland with no IRPEF obligation. The comparison still shows differences due to updated 2026 cantonal tables and any changes to mandatory social contributions.
Use this tool to understand whether your net salary will increase or decrease in 2026 and by how much, so you can proactively adjust financial planning, third-pillar contributions, and tax return strategy.
This page is part of Frontaliere Ticino, the reference platform for cross-border workers between Switzerland (Canton Ticino) and Italy. Find practical tools, updated data, and verified information.
Content is designed to help cross-border workers make informed decisions about taxation, pensions, transportation, cost of living, and administrative procedures.