What are the tax rules for border workers who work in Ticino and reside in Leggiuno?

Border workers resident in Leggiuno and employed in Canton Ticino are subject to withholding tax directly in Switzerland, administered by the Federal Administration of AFC Contributions. Italy avoids double taxation by applying a special tax credit when filing a tax return using form 730.

How does the New Frontier Agreement work for those who start working today?

The New Frontier Agreement, signed on 23 December 2020 and entered into force on 1 January 2024, establishes that a deductible of ten thousand euros applies to new frontier workers. For old frontier workers, i.e. those who were already active before 17 July 2023, there is an exemption of seven thousand five hundred euros and a transitional regime covering the period between 2024 and 2033.

What social contributions are withheld from the salary in Switzerland?

AVS, AI and IPG contributions equal to 5.3 percent for the employee, AD/AC unemployment insurance at one point one percent up to the limit of one hundred and forty-eight thousand two hundred Swiss francs, LAINF accident coverage between zero point seven and one point five percent, and LPP occupational pension from seven to eighteen percent depending on the age group from twenty-five years old are retained on the Swiss payroll.

Living in Leggiuno and working in Ticino as a border worker

Di Redazione Frontaliere Ticino · Published on 24 August 2026 · Updated on 25 September 2026

Border region landscape between Italy and Switzerland

Practical guide for those who live in Leggiuno and work in Canton Ticino: connections, tax at source, AVS pension, LAMal and tax rules for border workers.

Context

At a glance

Residence in Leggiuno and work in Ticino as a cross-border worker
Withholding tax deducted directly in Switzerland
Management of double taxation through tax credit in Italy
LAMal option right for cross-border health insurance

Key facts

What: Cross-border work between Italy and Canton Ticino
When: Regulated by the New Cross-Border Agreement in force since January 1, 2024
Where: Commute between Leggiuno and the main centers of Canton Ticino
Who: Cross-border workers resident in Italy
Amount: Ten-thousand-euro exemption threshold for new cross-border workers and seven-thousand-five-hundred-euro exemption for old cross-border workers

The choice to live in Leggiuno and work in Ticino represents a strategic housing solution for many Italian cross-border workers. Leggiuno, located on the Lombard shore of Lake Maggiore in the province of Varese, offers a quiet and characteristic residential context, while being in a geographically favorable position to reach border crossings and the main cities of Canton Ticino such as Lugano, Mendrisio or Bellinzona. Daily mobility requires careful planning of travel times and road and highway connections. Cross-border commuting involves the management of bureaucratic, fiscal and social security aspects clearly defined by current regulations between Italy and Switzerland. For workers who choose this lifestyle, knowledge of the rules relating to withholding tax, social contributions and health coverage is essential to best plan their professional activity and income management. The Federal Tax Administration FTA manages withholding taxation in Switzerland, while in Italy the Revenue Agency applies provisions to avoid double taxation through the tax credit included in the 730 tax return form, using the specific sections dedicated to income produced abroad. SECO and the Federal Statistical Office FSO constantly monitor the cross-border labor market, offering updated data on the flows of commuters who cross the border every day to go to Canton Ticino. Living in this Lombard municipality allows you to combine the quality of Italian residential life with the employment opportunities offered by the Swiss market, characterized by competitive wages and a solid regional economic system. To delve deeper into the calculation of your deductions and understand the economic impact on your Swiss payslip, you can consult the tax calculator available online.

Operational details

Tax and social security aspects for commuters

The tax regime applied to cross-border workers residing in Leggiuno and working in Canton Ticino provides that income tax is withheld at source directly in Switzerland. To avoid double taxation, Italy recognizes a specific tax credit within the tax return. The New Agreement between Italy and Switzerland, signed on December 23, 2020 and entered into force on January 1, 2024, has introduced new provisions that distinguish between old and new cross-border workers. For old cross-border workers, meaning those who already worked in Ticino before July 17, 2023, an exemption of seven thousand five hundred euros and a transitional regime covering the period from 2024 to 2033 are provided. For new cross-border workers, instead, a franchise of ten thousand euros applies. Regarding social security and contributions in Switzerland, employees pay AVS, AI, and IPG contributions equal to 5.3 percent, in addition to the AD/AC unemployment insurance set at 1.1 percent up to a maximum cap of one hundred forty-eight thousand two hundred Swiss francs. To these are added the LAINF accident coverage with rates ranging between 0.7 and 1.5 percent, and the LPP occupational pension with percentages varying from 7 to 18 percent depending on the age group starting from twenty-five years. Regarding IRPEF taxation in Italy, progressive rates provide for 23 percent up to twenty-eight thousand euros, 33 percent for the bracket between twenty-eight thousand and one and fifty thousand euros, and 43 percent for incomes exceeding fifty thousand euros. The management of health coverage provides cross-border workers with the right of option for LAMal, the Swiss health insurance, with deductibles for adults ranging between three hundred and two thousand five hundred Swiss francs. To evaluate the convenience of the different coverages and compare available options, workers can refer to the analysis tools dedicated to the LAMal health insurance. Careful analysis of these parameters allows Leggiuno residents to approach cross-border transfer and employment with maximum financial awareness.

Key points

Practical management of relocation and operational requirements

Moving to Leggiuno to embark on a career as a cross-border worker in Ticino requires a series of concrete operational steps and careful planning of daily life. First of all, it is necessary to check the type of work permit issued by the Swiss authorities, specifically the G permit for cross-border workers who maintain their residence in Italy. The procedure requires the submission of contractual documentation and registration with the competent Swiss offices through the SEM. From a logistical standpoint, those living in Leggiuno must carefully calculate travel times to the most convenient border crossings to reach their workplace in Canton Ticino, taking into account traffic flows on main roads. Managing currency exchange between Swiss francs and euros represents another crucial aspect of a cross-border worker's life; to monitor exchange rates and optimize the transfer of earnings to Italy, it is useful to rely on dedicated comparison tools. Furthermore, it is essential to organize the necessary documentation for tax returns in Italy, making use of assistance from qualified professionals or consulting the guides on tax return support. For those who use a private vehicle for daily commuting, car management costs must be considered, including parking and any motorway tolls. Long-term financial planning must also include the evaluation of the second and third pillars of the Swiss pension system to build a solid retirement income. Before signing a lease or real estate purchase contract in Leggiuno, it is advisable to check all details regarding local services and transport connections. For any simulation related to one's net salary and to plan the family budget in view of cross-border work, the net salary calculator is the ideal tool to consult.

Frequently Asked Questions

What are the tax rules for border workers who work in Ticino and reside in Leggiuno?: Border workers resident in Leggiuno and employed in Canton Ticino are subject to withholding tax directly in Switzerland, administered by the Federal Administration of AFC Contributions. Italy avoids double taxation by applying a special tax credit when filing a tax return using form 730.
How does the New Frontier Agreement work for those who start working today?: The New Frontier Agreement, signed on 23 December 2020 and entered into force on 1 January 2024, establishes that a deductible of ten thousand euros applies to new frontier workers. For old frontier workers, i.e. those who were already active before 17 July 2023, there is an exemption of seven thousand five hundred euros and a transitional regime covering the period between 2024 and 2033.
What social contributions are withheld from the salary in Switzerland?: AVS, AI and IPG contributions equal to 5.3 percent for the employee, AD/AC unemployment insurance at one point one percent up to the limit of one hundred and forty-eight thousand two hundred Swiss francs, LAINF accident coverage between zero point seven and one point five percent, and LPP occupational pension from seven to eighteen percent depending on the age group from twenty-five years old are retained on the Swiss payroll.