Permit G vs B · Over 20 km
Permit G vs B Comparison (over 20 km) (cross-border guide)
Cross-border worker over 20 km (G) vs Swiss resident (B): for new workers, Permit B is almost always better.
Annual net G (over 20 km) vs B · 2026 (single, A0N)
| Line | Permit G (>20 km) | Permit B (CH) | Δ favour B |
|---|---|---|---|
| Gross CHF 60,000 | ~CHF 42,000 | ~CHF 45,500 | +CHF 3,500 |
| Gross CHF 80,000 | ~CHF 52,500 | ~CHF 58,000 | +CHF 5,500 |
| Gross CHF 100,000 | ~CHF 64,000 | ~CHF 71,000 | +CHF 7,000 |
Net of travel (G) and LAMal (B). Permit B almost always wins for new cross-border workers over 20 km.
Frequently asked
Why is the delta so large over 20 km?
Because the new regime taxes 100% in CH plus full Italian IRPEF (no 80/20 split). Permit B pays only Swiss source tax, avoiding double taxation.
What are B-permit requirements?
Valid Swiss employment contract, accommodation in your name, sufficient means, registration at the Swiss municipality. Varies by canton.
Worth it if my family lives in Italy?
More complex: family move means new schools, partner job, healthcare. Often worth it if both can relocate.
By Frontaliere Ticino Editorial Team
The G permit vs B permit comparison calculates the total financial impact of choosing cross-border commuter status (permit G, residence in Italy) versus Swiss residence (permit B). The analysis goes beyond net salary to include rent, healthcare premiums, commute costs, Italian municipal taxes, and Swiss ordinary taxation.
For permit G workers, the calculation includes Swiss withholding tax, Italian IRPEF with the EUR 10,000 franchise for new frontalieri, cost of living in Italian border towns, and daily commute expenses (fuel, motorway tolls, parking, or TILO rail pass). The main advantage is the lower cost of living in Italy.
For permit B, the calculation includes Swiss ordinary taxation (with a tax return allowing personal deductions), significantly higher Swiss rents, resident LAMal premiums, but eliminates commuting time and border crossing delays. In Ticino, a studio apartment in Lugano costs CHF 1,000–1,400 per month, versus EUR 400–600 in Como or Varese.
The tool models scenarios at different salary levels and family configurations, highlighting the break-even salary at which moving to Switzerland becomes financially advantageous despite higher living costs. For a single person, the break-even typically falls between CHF 80,000 and 100,000 gross; for families, it rises significantly.
The comparison also includes quantifiable quality-of-life factors: commuting time saved with permit B (1-2 hours per day), the opportunity cost of hours lost in border queues, and access to Swiss public services (schools, healthcare, transport). These elements can influence the decision as much as the pure financial calculation.
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.