How is the income of border workers living in Brinzio taxed?

Income tax is withheld at source directly in Switzerland. Italy eliminates double taxation through the recognition of a tax credit included in the EC framework of model 730, applying the Italian personal income tax rates based on the income brackets in force.

What are the differences between old and new border crossers from 2024?

Old frontier workers, i.e. those who were already such before 17 July 2023, benefit from an exemption of 7,500 euros and a transitional regime applied between 2024 and 2033. On the other hand, new frontier workers hired after that date enjoy a tax exemption set at 10,000 euros.

How does choosing health insurance work for those who work in Ticino?

Border workers in possession of the G permit have the right of option between the Swiss health insurance LAMal and the Italian health system. When choosing LAMal, adult deductibles range from a minimum of CHF 300 to a maximum of CHF 2,500.

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

Di Redazione Frontaliere Ticino · Published on 19 August 2026

View of Brinzio near the Swiss border for cross-border workers

Practical guide for those who live in Brinzio and work in the Canton of Ticino: connections, costs, tax regime and aspects to consider for the transfer.

Context

In a nutshell

Moving to Brinzio to work in Ticino as a border worker
Withholding tax exclusively in Switzerland
New Frontier Agreement in force from 1 January 2024
Tax credit in Italy to avoid double taxation

Key facts

What: Transfer of residence and cross-border work
When: Legislation in force from 1 January 2024 (New Agreement signed on 23 December 2020)
Where: Brinzio and Canton Ticino
Who: Frontier workers, Revenue Agency, AFC
Amount: Deductible for new frontier workers equal to 10,000 euros

Living in Brinzio and working in Ticino as a border worker represents a strategic life choice for many professionals who work abroad. The small Italian municipality is located in a position that allows you to evaluate commuting to the main centres of the Canton of Ticino, such as Lugano, Mendrisio or Bellinzona. Those who choose this solution have to deal with different practical aspects related to mobility, travel times and the management of their tax and social security position between Italy and Switzerland.

From a regulatory point of view, the reference framework for frontier workers is regulated by the New Agreement between Italy and Switzerland, which entered into force on 1 January 2024, after Italian ratification by Law 83 of 13 June 2023. This agreement defines the new rules for the taxation of income from employment. The Convention against Doubles

Operational details

Practical analysis of the cost of living and social security contributions

The transfer of the residence to Brinzio involves an in-depth assessment of the cost of living in Italy compared to the salaries received in Swiss francs in the Canton of Ticino. Frontier workers must deal with the management of mandatory deductions applied to Swiss payrolls. Social security and insurance contributions include AVS, AI and IPG with an employee share of 5.3%, as well as AD/AC unemployment insurance set at 1.1% up to an income ceiling of CHF 148,200.

To these items are added LAINF accident coverage, which varies between 0.7% and 1.5%, and contributions for occupational pension LPP, calculated in a percentage between 7% and 18% based on age groups from 25 years. With regard to taxation in Italy, the income received contributes to the formation of the personal income tax base, subject to the tax brackets in force: 23% up to 28,000 euros, 35% for the portion between 28,001 and 50,000 euros, and 43% for the part exceeding 50,000 euros.

A central element for those who live in Brinzio and work in Ticino concerns health care and insurance coverage. Border workers who fall into the category of G permit holders can exercise the right of option between the Swiss health system through LAMal and the Italian health system.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Operating procedures and management of the position of cross-border workers

 Relocating to Brinzio and starting work in Ticino requires a series of well-defined procedural steps to avoid formal errors with the tax authorities of both countries. First, it is necessary to regularize your personal registration in Italy and promptly notify your Swiss employer of the change of residence, so that withholding tax is properly managed in accordance with the provisions established by the Federal Tax Administration and federal and cantonal laws.

 Workers must also carefully monitor the tax return filing deadline in Italy, correctly entering foreign income data and applying the tax credit to avoid double taxation. Those who opt for KVG (Low-income Tax) insurance must complete the option exercise procedure within the legally required deadlines, submitting the documentation to the competent offices in the Canton of Ticino and the Italian health authorities.

 To optimize your salary management and understand the impact of tax and social security deductions, it’s helpful to use dedicated simulation and calculation tools. Calcola il tuo stipendio netto e le imposte alla fonte con il nostro strumento di simulazione is ideal for checking your actual monthly earnings from work in the Canton of Ticino in advance.

Frequently Asked Questions

How is the income of border workers living in Brinzio taxed?: Income tax is withheld at source directly in Switzerland. Italy eliminates double taxation through the recognition of a tax credit included in the EC framework of model 730, applying the Italian personal income tax rates based on the income brackets in force.
What are the differences between old and new border crossers from 2024?: Old frontier workers, i.e. those who were already such before 17 July 2023, benefit from an exemption of 7,500 euros and a transitional regime applied between 2024 and 2033. On the other hand, new frontier workers hired after that date enjoy a tax exemption set at 10,000 euros.
How does choosing health insurance work for those who work in Ticino?: Border workers in possession of the G permit have the right of option between the Swiss health insurance LAMal and the Italian health system. When choosing LAMal, adult deductibles range from a minimum of CHF 300 to a maximum of CHF 2,500.