Is Binago suitable for a border worker working in Canton Ticino?

Binago, in the province of Como, is a municipality close to the Swiss border. The mileage is reduced, but the real time depends on the traffic at the passes towards the Canton of Ticino (Brogeda, Gaggiolo). It is a valid logistical base, as long as you accept the daily commuting required by the status of border crossing with a G permit.

How does taxation work for an Italian border crossing in Ticino?

Employee income tax at source is withheld ONLY in Switzerland, according to the federal and cantonal rates administered by AFC/ESTV and the cantonal administrations. Italy avoids double taxation with the tax credit, to be indicated in the EC framework of 730. The Double Taxation Convention dates back to 9 December 1976.

What is the difference between old and new frontiersmen?

Old frontier workers, already exempt before 17 July 2023, have an exemption of €7,500 and a transitional regime valid until 2033. The new frontier workers, on the other hand, have a deductible of €10,000. Both regimes are in force from 1 January 2024, after the Italian ratification of the New Agreement with Law 83 of 13 June 2023.

What social contributions are withheld from the Swiss paycheck?

The Swiss payroll provides for AVS/AI/IPG at 5.3% to be paid by the employee, AD/AC at 1.1% within the cap of CHF 148'200, LAINF between 0.7% and 1.5%, and LPP between 7% and 18% by age group, mandatory from the 25th year. Rates are set by federal and cantonal laws, not UFAS.

Can the border crossing with a G permit choose the Swiss LAMal?

Yes, border workers with a G permit have the right of option on LAMal, the mandatory health insurance in Switzerland. Adult deductibles range from CHF 300 to CHF 2,500. The choice must be weighed by comparing premiums, coverage of family members and integration with the Italian health system.

Living in Binago and working in Ticino as a border worker (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 30 August 2026

Italian cross-border commuter driving to Ticino with Lake Lugano in background

Binago, in the province of Como, is a few kilometres from the passes towards the Canton of Ticino: costs, taxation and commuting times for commuters.

Context

In a nutshell

Binago (CO) is a few km from the passes towards the Canton of Ticino
Tax at source in Switzerland, tax credit in Italy
New Agreement in force from 1 January 2024, ratifies Law 83/2023
Old frontier workers: exemption €7,500, transitional regime 2024–2033

Key facts

What: Withholding tax withheld only in Switzerland
When: Double taxation agreement signed 9 December 1976
Where: Canton Ticino, on the border with the province of Como
Who: AFC/ESTV (federal) + cantonal tax administrations
Old frontier exemption: €7,500 (before 17/7/2023)
Excess for new frontier workers: €10,000
AVS/AI/IPG contributions: 5.3% to be paid by the employee
New Agreement: in force from 1 January 2024

Binago is an Italian municipality in the province of Como located near the border with Switzerland. Its location makes it a natural starting point for workers who return daily to Italy after a shift in Ticino. However, those who evaluate the move from other Lombard municipalities to Binago must keep in mind a precise regulatory framework, because cross-border commuting is not a logistical choice: it is a tax and social security relationship between two States.

The Italian-Swiss setting

Income tax on employees of border workers is withheld ONLY in Switzerland, according to the rates established by federal and cantonal laws and administered by AFC/ESTV at the federal level and by the administrations

Operational details

Practical analysis

The decisive point for those who choose Binago as a residence is not only the kilometer distance from the Ticino workplace, but the combination of three factors: Italian real estate cost, Swiss source rate and management of the tax return. Let's see them one at a time.

What changes for old and new frontiersmen

Those who were already border workers before 17 July 2023 benefit from the €7,500 exemption and a transitional regime that expires in 2033: in fact, a band of income is not taxed in either Italy or Switzerland. On the other hand, new frontier workers, i.e. those who start working in Ticino after that date, have a deductible of €10,000. They are two separate regimes, both in force since 1 January 2024.

On the Swiss side, the Swiss payroll suffers the mandatory withholding taxes: AVS/AI/IPG 5.3% borne by the employee, unemployment insurance (AD/AC) 1.1% within the maximum of CHF 148'200, LAINF between 0.7% and 1.5% depending on the risk, and LPP (occupational pension) with rates ranging from 7% to 18% by age group, from 25 years.

Italian personal income tax and tax credit

The Italian IRPEF, referred to in the EC framework of 730, follows the standard steps: 23% up to €28,000, 35% from €28,001 to €50,000, 43% over €50,000. This is not double taxation: taxes paid in Switzerland are recognised as a credit, preventing the same income from being taxed twice

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

What to do before moving to Binago

Moving as a cross-border worker is not just about buying a house: it means aligning three key areas (civil residence, work permit, and health coverage) within precise thresholds and deadlines. An operational checklist helps avoid the most common mistakes.

Step-by-step procedure

1. Permit verification: the G permit (cross-border worker) is issued by the cantonal foreign police authority upon authorization from SEM (State Secretariat for Migration), not SECO. The Swiss employer submits the application to the competent cantonal service. 2. Civil registration: residence in Binago must be communicated to the Municipality within the legal deadlines, with a direct impact on the local health authority (ASL), pediatrician, and family doctors under agreement with Lombardy. 3. Payslip and contributions: ask the employer for details of AVS/AI/IPG, AD/AC, LAINF, and LPP deductions, and verify enrollment in the LPP pension fund from age 25. 4. LAMal: decide whether to exercise the option right for Swiss LAMal or maintain Italian coverage, comparing deductibles, premiums, and family member coverage. 5. Tax return: every year the cross-border worker files the 730 form in Italy, completing section CE for the tax credit on the source tax withheld in Switzerland.

Recommended areas and connections

Binago is connected to the Como road network, from which the border crossings towards Canton Ticino can be reached in reasonable times. For travel times to the crossings (Brogeda, Chiasso, Gaggiolo, Ponte Tresa), it is useful to regularly check traffic data: border queues can turn a short trip into a lengthy commitment.

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Frequently Asked Questions

Is Binago suitable for a border worker working in Canton Ticino?: Binago, in the province of Como, is a municipality close to the Swiss border. The mileage is reduced, but the real time depends on the traffic at the passes towards the Canton of Ticino (Brogeda, Gaggiolo). It is a valid logistical base, as long as you accept the daily commuting required by the status of border crossing with a G permit.
How does taxation work for an Italian border crossing in Ticino?: Employee income tax at source is withheld ONLY in Switzerland, according to the federal and cantonal rates administered by AFC/ESTV and the cantonal administrations. Italy avoids double taxation with the tax credit, to be indicated in the EC framework of 730. The Double Taxation Convention dates back to 9 December 1976.
What is the difference between old and new frontiersmen?: Old frontier workers, already exempt before 17 July 2023, have an exemption of €7,500 and a transitional regime valid until 2033. The new frontier workers, on the other hand, have a deductible of €10,000. Both regimes are in force from 1 January 2024, after the Italian ratification of the New Agreement with Law 83 of 13 June 2023.
What social contributions are withheld from the Swiss paycheck?: The Swiss payroll provides for AVS/AI/IPG at 5.3% to be paid by the employee, AD/AC at 1.1% within the cap of CHF 148'200, LAINF between 0.7% and 1.5%, and LPP between 7% and 18% by age group, mandatory from the 25th year. Rates are set by federal and cantonal laws, not UFAS.
Can the border crossing with a G permit choose the Swiss LAMal?: Yes, border workers with a G permit have the right of option on LAMal, the mandatory health insurance in Switzerland. Adult deductibles range from CHF 300 to CHF 2,500. The choice must be weighed by comparing premiums, coverage of family members and integration with the Italian health system.