How is my frontier salary taxed?

For new frontier workers, the tax is exclusively withheld in Switzerland from 1 January 2024. In Italy, double taxation is avoided through the tax credit to be declared in the EC framework of 730.

What do you mean by old frontier?

An old frontier worker is defined as someone who worked in Switzerland as a frontier worker before 17 July 2023. These workers benefit from a transitional regime until 2033 with a deductible of 7,500 euros.

Do I have to enter into the LAMal?

Border workers have the right of option for health insurance. Those who choose LAMal must take out a policy with deductibles ranging from CHF 300 to CHF 2,500 for adults.

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

Di Redazione Frontaliere Ticino · Published on 23 August 2026

Panoramic view of Lake Lugano near the Italian-Swiss border

Practical guide for those residing in Grantola and working in Ticino: tax, G permits, LAMal insurance and cross-border mobility.

Context

In a nutshell

New Frontier Agreement in force from 1 January 2024.
Exclusive taxation in Switzerland with tax credit in Italy.
Obligation of LAMal health insurance for border workers.

Key facts

What: New Frontier Agreement
When: Effective January 1, 2024
Where: Italy-Switzerland working relations
Who: Tax administrations of Italy and Switzerland
Amount: Deductible 10,000 euros for new frontier workers

The transfer to Grantola for a frontier worker active in the Canton of Ticino involves the management of a series of regulatory obligations defined by the bilateral agreements between Italy and Switzerland. From 1 January 2024, the employment relationship is governed by the New Frontier Agreement, signed on 23 December 2020 and ratified in Italy with Law 83 of 13 June 2023. This regulatory framework has substantially changed the management of the tax at source, which is only withheld in Switzerland. The system avoids double taxation thanks to the recognition of the tax credit in the EC framework of the Italian model 730. As far as rates are concerned, social security contributions in Switzerland include AVS/AI/IPG at 5.3% for the employee, unemployment insurance (AD/AC) at 1.1% (with a ceiling on a salary of CHF 148,200), LAINF ranging from 0.7% to 1.5% and LPI, which ranges from 7% to 18% depending on the age group for workers aged 25 and over. It is essential to remember

Operational details

The analysis of frontier life starting from Grantola requires special attention towards the management of one's income and monthly fixed costs. The taxation of employee income produced in Switzerland follows the rates provided for in the New Agreement for new frontier workers, while for those defined as' old frontier workers' (those who were already cross-border workers before 17 July 2023) a transitional regime is foreseen that will last until 2033, with a tax exemption of 7,500 euros. For new hires, on the other hand, the deductible is 10,000 euros. The Italian tax burden, applied through the IRPEF, takes into account the expected brackets: 23% up to 28,000 euros, 35% between 28,001 and 50,000 euros and 43% for the part exceeding 50,000 euros. It is essential to consider the impact of LAMal health coverage. The border worker has the right of option, which allows him to choose between the Swiss and Italian health systems, but the choice of the LAMal involves the signing of a specific policy with deductibles ranging between 300 and 2,500 CHF for adults. ### Comparison of tax regimes The fundamental difference between the old and the new regime lies not only in the threshold of exemption but also in the mechanism of refunds. Old frontier workers continue to enjoy the tax regime that is in competition with the border municipalities that benefit from the refunds, while for new frontier workers the system has been harmonised

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

For those who live in Grantola and travel daily to Canton Ticino, planning travel and administrative obligations is crucial. Proximity to customs crossing points requires constant knowledge of traffic flows. The procedures for obtaining and renewing the G permit must be handled in a timely manner through the cantonal authorities. In addition to taxation, the worker must monitor periodic changes in social security contribution rates, such as the LPP levy or changes in the LAMal health insurance premium. A correct management of the family budget cannot be separated from a realistic simulation of the net in the paycheck, considering the conversion between the Swiss currency and the euro. The operational suggestion is to regularly use tools that allow you to calculate the monthly net based on the gross salary, deductions for the social security pillars and the tax rate applicable in your specific case. To deepen your tax situation and calculate the net, it is advisable to consult the calcolatore dedicated to the payroll of border workers. We remind you that any contractual change or change of company in Switzerland must be properly communicated to the competent authorities to ensure that the G permit remains valid and that the social security position, including that at INPS in Italy for previous working periods or for the accumulation of contributions, is always up to date and correct

Frequently Asked Questions

How is my frontier salary taxed?: For new frontier workers, the tax is exclusively withheld in Switzerland from 1 January 2024. In Italy, double taxation is avoided through the tax credit to be declared in the EC framework of 730.
What do you mean by old frontier?: An old frontier worker is defined as someone who worked in Switzerland as a frontier worker before 17 July 2023. These workers benefit from a transitional regime until 2033 with a deductible of 7,500 euros.
Do I have to enter into the LAMal?: Border workers have the right of option for health insurance. Those who choose LAMal must take out a policy with deductibles ranging from CHF 300 to CHF 2,500 for adults.