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.
Annual net within 20 km · old vs new regime (A0N, Lugano)
| Line | Old regime 2025 | New regime 2026 | Δ EUR/year |
|---|---|---|---|
| Gross CHF 60,000 | ~EUR 47,000 | ~EUR 46,500 | -500 |
| Gross CHF 80,000 | ~EUR 59,500 | ~EUR 58,000 | -1,500 |
| Gross CHF 100,000 | ~EUR 71,500 | ~EUR 70,000 | -1,500 |
Indicative estimates. Grandfathered cross-border workers (hired before 17 Jul 2023) keep the 2025 regime until retirement.
Frequently asked
Who stays under the old regime?
Anyone hired as a cross-border worker before 17 Jul 2023. The old regime is grandfathered until retirement (transitional phase up to 2033).
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?
No, status depends on hire date. If hired before 17 Jul 2023 you are grandfathered automatically.
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.