If I live in Misinto and work in Ticino, in which country do I pay taxes?

You pay the tax at source only in Switzerland, on the paycheck. Italy avoids double taxation by means of the tax credit in form 730, EC framework. No gradient tax is paid to the Italian treasury. This is the key principle of the Convention signed on 9 December 1976 and confirmed by the New Frontier Agreement (effective from 1 January 2024).

What is the income exemption for new cross-border workers?

Border workers who have acquired the status after 17 July 2023 enjoy an exemption of € 10,000 per year of untaxed income in Italy. This amount significantly reduces the Italian tax burden. Those who were previously border crossers are entitled to a transitional exemption of € 7,500 until 31 December 2033.

Do I need a G Permit to work in Misinto, Ticino?

No, the G Permit is used TO work IN Ticino, not AT Misinto. It is the document that allows you to reside in Misinto and carry out employee activities in the Canton of Ticino. It is issued for one year, renewable, on the basis of a genuine job offer. The procedure is governed by the New Frontier Agreement from 1 January 2024.

How much will health insurance (LAMal) cost me in Switzerland?

The Swiss LAMal provides for variable monthly premiums by canton and age, plus deductibles (from CHF 300 to CHF 2,500 per year for adults) and cost-sharing. As a border worker with G Permit, you have the right of option: you can choose to stay in the Italian system (CMI, paid by the Ticino employer) or subscribe to LAMal Switzerland. Discuss the two options with a consultant.

What deductions will be taken from my Ticino paycheck?

From the Swiss payroll are retained: AVS/AI/IPG (5.3%), AD/AC (1.1% on income up to CHF 148,200), LAINF (0.7-1.5%), LPP/second pillar (7–18% by age group from 25 years). These are mandatory and coordinated with the Italian INPS for pension purposes. Calculate the precise net with the tax calculator dedicated to border workers.

Living in Misinto and Working in Ticino (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 2 September 2026

Swiss-Italian border landscape overlooking the lake, typical scenery for a cross-border worker living in Misinto and working in Ticino

A Practical Guide for Cross-Border Workers: Taxation, G Permit, Step-by-Step Procedure, and What You Need to Know Before Moving from Misinto to Work in the Canton of Ticino.

Context

At a Glance

Withholding tax deducted only in Switzerland (not in Italy): prevents double taxation
New Cross-Border Worker Agreement in effect as of January 1, 2024
G permit required to work in Ticino as a cross-border worker
Income exemption of €10,000 (new cross-border workers as of July 17, 2023)

Key Facts

What: Working as a cross-border worker residing in Misinto (province of Varese)
Where: Misinto (Lombardy) ↔ Canton of Ticino (Switzerland)
Who: Cross-border worker with a G Permit (cross-border worker)
When: Application process starting January 1, 2024 (New Agreement)
Amount: Income exemption of €10,000/year (new cross-border workers)

Misinto, a municipality in the province of Varese, is an increasingly popular choice for those who work in the Canton of Ticino. Just a few kilometers from the Swiss border, this Lombardy town offers a housing alternative to the cities of Ticino, in a situation where income is taxed exclusively in Switzerland.

Those who reside in Misinto and work in Ticino automatically become cross-border workers: this means that their income from employment is subject to a tax withholding (withholding tax) calculated ONLY by Switzerland, not by Italy. This is a crucial difference. Italy avoids double taxation through a tax credit mechanism reported on Form 730 (Section CE). No withholding tax is deducted on the Italian side.

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Operational details

How Cross-Border Taxation Works for Residents of Misinto

Swiss paychecks are subject to a withholding tax calculated based on the canton of employment (Ticino) and the taxable income. Gross Swiss income is taxed at federal and cantonal rates: the progressive federal tax combined with the Ticino cantonal tax. The employee receives their net pay directly into their Swiss bank account, with the amount owed to the Confederation already withheld.

In Italy, income from Swiss sources is reported on Form 730. Thanks to the Double Taxation Agreement signed on December 9, 1976, the tax credit allows you to deduct (in Section CE) the tax already paid in Switzerland from the Italian tax due. Since the Swiss tax rate is usually lower than the marginal Italian rate (IRPEF: 23% up to €28,000, 35% from €28,001 to €50,000, 43% above €50,000), cross-border workers in most cases end up with a zero balance or even a tax refund.

Mandatory Social Security Contributions and Insurance

As an employee in Switzerland, you contribute to the Swiss social security system:

AVS/AI/IPG (old age, disability, income support): 5.3% paid by the employee
AD/AC (unemployment insurance and insolvency allowance): 1.1% (capped at CHF 148,200 in income)
LAINF (accident insurance): 0.7–1.5% (paid by the employer, but affects the total paycheck)
LPP (occupational pension plan, second pillar): 7–18% depending on age group (from age 25)

These contributions are MANDATORY for all cross-border workers. The Swiss AVS is recognized by the Italian INPS for the purpose of a future coordinated old-age pension. Health insurance (LAMal) is also mandatory: cross-border workers with a Permit G have the right to choose whether to obtain insurance in Switzerland or remain in the Italian system (CMI).

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Key points

Step-by-Step Procedure for Moving and Working as a Cross-Border Worker

Step 1: Job Offer Before taking any official action, secure a written job offer from a Ticino-based employer. The contract must be verifiable and specific (not vague or generic).

Step 2: Application for a Permesso G Once you have the offer, the application for a Permesso G is submitted by the Ticino-based company (or by the employee, with the company’s support) to the appropriate regional offices. Attach the following: passport/ID, job offer, proof of Italian residence in Misinto, and a criminal record certificate, if required.

Step 3: Registration with the Italian Revenue Agency (Agenzia delle Entrate) Notify the Italian Revenue Agency of your status as a cross-border worker residing in Misinto. This is essential for correctly filing your tax return and claiming the tax credit on Form 730.

Step 4: AVS/LPP Enrollment (Switzerland) Your employer will automatically enroll you in the Swiss AVS within 30 days of your start date. You will receive an insurance number and documentation regarding your paid contributions.

Step 5: Health Insurance Coverage Decide whether to remain in the Italian system (CMI, to which your Ticino employer contributes) or to enroll in LAMal (Swiss health insurance). This decision should be made with full awareness: the Swiss system offers comprehensive coverage but includes deductibles (ranging from CHF 300 to CHF 2,500 annually) and a copayment model (deductible + copayment) that differs from the Italian National Health Service (SSN).

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Frequently Asked Questions

If I live in Misinto and work in Ticino, in which country do I pay taxes?: You pay the tax at source only in Switzerland, on the paycheck. Italy avoids double taxation by means of the tax credit in form 730, EC framework. No gradient tax is paid to the Italian treasury. This is the key principle of the Convention signed on 9 December 1976 and confirmed by the New Frontier Agreement (effective from 1 January 2024).
What is the income exemption for new cross-border workers?: Border workers who have acquired the status after 17 July 2023 enjoy an exemption of € 10,000 per year of untaxed income in Italy. This amount significantly reduces the Italian tax burden. Those who were previously border crossers are entitled to a transitional exemption of € 7,500 until 31 December 2033.
Do I need a G Permit to work in Misinto, Ticino?: No, the G Permit is used TO work IN Ticino, not AT Misinto. It is the document that allows you to reside in Misinto and carry out employee activities in the Canton of Ticino. It is issued for one year, renewable, on the basis of a genuine job offer. The procedure is governed by the New Frontier Agreement from 1 January 2024.
How much will health insurance (LAMal) cost me in Switzerland?: The Swiss LAMal provides for variable monthly premiums by canton and age, plus deductibles (from CHF 300 to CHF 2,500 per year for adults) and cost-sharing. As a border worker with G Permit, you have the right of option: you can choose to stay in the Italian system (CMI, paid by the Ticino employer) or subscribe to LAMal Switzerland. Discuss the two options with a consultant.
What deductions will be taken from my Ticino paycheck?: From the Swiss payroll are retained: AVS/AI/IPG (5.3%), AD/AC (1.1% on income up to CHF 148,200), LAINF (0.7-1.5%), LPP/second pillar (7–18% by age group from 25 years). These are mandatory and coordinated with the Italian INPS for pension purposes. Calculate the precise net with the tax calculator dedicated to border workers.