What is the current status of the health tax for cross-border commuters in Lombardy?

Lombardy will not apply the health tax until the other regions, in particular Piedmont, adopt similar measures.

What are the amounts envisaged for the health tax for cross-border commuters?

The legislation provides for a monthly contribution calculated between 3% and 6% of the net salary received in Switzerland. The amount is subject to precise monthly limits: the minimum amount is set at 30 euros, while the maximum cannot exceed 200 euros for each month worked.

What is Piedmont's position on the health tax for cross-border commuters?

Piedmont has officially refused to implement the health tax for cross-border workers residing on its territory. This misalignment with Lombardy has prompted the Lombard authorities to temporarily suspend the application of the tax, pending broader coordination between border regions.

How many cross-border commuters are involved in tax decisions in Lombardy?

The issue of the health tax concerns a very large number of workers. It is estimated that there are about 70,000 cross-border commuters who cross the border between the Canton of Ticino and Lombardy on a daily basis, representing a significant economic resource for the regional GDP and a social group strongly interested in local tax policies.

What does Law 213/2023 provide for health sharing?

Law 213/2023, in Article 1, paragraphs 237-239, introduced the participation in the National Health Service for frontier workers. The rule establishes that the specific rate, applied monthly to the net salary, is defined annually by the worker's region of residence, creating a regulatory framework that currently generates application uncertainties between the different Italian regions.

Cross-border workers and health tax: just cancel it

By Laura Bianchi (editorial byline of the newsroom, AI-generated text) · Published on 6 March 2026 · Updated on 1 November 2026

Panoramic view of Lugano with lake and mountains.

Lombardy holds back on the health tax for cross-border workers, reflecting on the political and social management of the border.

Context

TL;DR

Lombardy delays health tax for cross-border workers until Piedmont adopts similar measures.
70,000 cross-border workers between Ticino and Lombardy affected by potential tax.

Key facts

Misura fiscale: Tassa sanitaria per lavoratori transfrontalieri
Regione: Lombardia

The issue of the health tax for cross-border workers continues to spark controversy and uncertainty between Lombardy and Piedmont. The latest development came just a few days ago when Lombardy decided not to implement this tax until other regions, particularly Piedmont, adopt similar measures. This retreat by Lombardy authorities occurs in a context of strong discontent among cross-border workers, who have long opposed what they consider a discriminatory measure.

Lorenzo Pedretti, provincial secretary of Azione Como, expressed his outrage regarding the management of this situation: "It is unacceptable that on such delicate issues we witness constant changes in position." Cross-border workers, who cross the border daily to work in Switzerland, find themselves caught in the grip of political decisions that do not take their needs into account. With over 70,000 cross-border workers commuting between Ticino and Lombardy every day, the health tax issue directly affects a large audience.

Azione's message is clear: a serious and constructive dialogue with border regions is necessary to avoid reducing provinces to mere sources of tax revenue.

⚠️ Cross-border workers feel abandoned and are vocally calling for an end to this political theater that only increases insecurity and social inequity. It is essential that the relevant authorities establish a clear operational checklist for managing these situations:

Identifying needs: consult cross-border workers to understand their requirements.
Collaboration between regions: initiate dialogue between Lombardy and Piedmont to harmonize tax policies.
Transparency: inform cross-border workers about future decisions and their economic implications.

In this climate of uncertainty, the health tax issue is not just a matter of fiscal policy but touches on crucial aspects of these individuals' daily lives. The request is clear: cancel the tax and be done with it.

Operational details

Delving deeper into the health tax issue, it is essential to clarify the regulatory and social implications of this proposal. The so-called health tax is the contribution to the Italian National Health Service set by Law 213/2023 (Art. 1, paragraphs 237-239): from 3% to 6% of the net salary earned in Switzerland, with a minimum of 30 and a maximum of 200 euros for each month worked, set each year by the region of residence.

However, this measure faced significant backlash, not only from the cross-border workers themselves but also from other Italian regions like Piedmont, which refused to implement it. This refusal places Lombardy in a difficult position: on one hand, it must address its fiscal needs; on the other, it must consider the social and political consequences of a measure that could be seen as unjust. Cross-border workers, in particular, represent a vital economic resource for Italy, significantly contributing to the regional GDP.

It is evident that managing public health and related taxes would require a coordinated approach among the regions, rather than isolated decisions that generate confusion and discontent. Lombardy institutions now have the responsibility to reconsider this tax and initiate a constructive dialogue with peripheral territories, to ensure that policies are fair and sustainable.

It is crucial that fiscal measures take into account territorial specificities and the needs of cross-border workers to avoid exacerbating the already delicate living conditions of those working across borders.

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

In this context of economic and social uncertainties, it is crucial to provide cross-border workers with clear information and useful tools to manage their work and tax life. Helping cross-border workers understand their rights and obligations is essential to ensure they can navigate the complexities of working across borders without facing injustices.

It is therefore advisable for every cross-border worker to inform themselves about how this tax, if applied, would impact their salary and daily life.

Additionally, it is recommended to monitor legislative developments and participate in public debates to express one's viewpoint. Institutions should listen to and value the voices of those who directly experience cross-border work.

To help you calculate your net salary and better understand your tax status, we invite you to use our salary calculator.

Only united and informed can we best face the challenges and opportunities that cross-border work offers. Remember, your voice is important and can make a difference.

Frequently Asked Questions

What is the current status of the health tax for cross-border commuters in Lombardy?: Lombardy will not apply the health tax until the other regions, in particular Piedmont, adopt similar measures.
What are the amounts envisaged for the health tax for cross-border commuters?: The legislation provides for a monthly contribution calculated between 3% and 6% of the net salary received in Switzerland. The amount is subject to precise monthly limits: the minimum amount is set at 30 euros, while the maximum cannot exceed 200 euros for each month worked.
What is Piedmont's position on the health tax for cross-border commuters?: Piedmont has officially refused to implement the health tax for cross-border workers residing on its territory. This misalignment with Lombardy has prompted the Lombard authorities to temporarily suspend the application of the tax, pending broader coordination between border regions.
How many cross-border commuters are involved in tax decisions in Lombardy?: The issue of the health tax concerns a very large number of workers. It is estimated that there are about 70,000 cross-border commuters who cross the border between the Canton of Ticino and Lombardy on a daily basis, representing a significant economic resource for the regional GDP and a social group strongly interested in local tax policies.
What does Law 213/2023 provide for health sharing?: Law 213/2023, in Article 1, paragraphs 237-239, introduced the participation in the National Health Service for frontier workers. The rule establishes that the specific rate, applied monthly to the net salary, is defined annually by the worker's region of residence, creating a regulatory framework that currently generates application uncertainties between the different Italian regions.