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 March 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

Di Redazione Frontaliere Ticino · Published on 2 September 2026 · Updated on 25 September 2026

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.

The Situation Before and After the New Cross-Border Workers Agreement

The agreement signed on December 23, 2020, entered into force on January 1, 2024, redefining the tax treatment of cross-border workers. The most significant change concerns income exemptions: new cross-border workers (those who acquired this status after July 17, 2023) are entitled to an annual exemption of €10,000. Those who were already cross-border workers before that date retain an exemption of €7,500 until December 31, 2033, under a transitional regime. This means that a portion of your gross salary in Swiss francs remains untaxed in Italy, significantly reducing your tax burden.

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 March 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, 33% 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).

The G Permit: An Essential Requirement

To work legally in Ticino as a resident of Misinto, you need a G Permit (cross-border worker permit). It is issued for one year and is renewable, and it is contingent upon a genuine job offer. The permit must be applied for at the relevant Ticino office (SECO—State Secretariat for Economic Affairs) in coordination with the Italian authorities. As of January 1, 2024, the new procedures reflect the Agreement on Cross-Border Workers, which simplifies certain administrative steps.

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

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).

Essential Checklist Before Moving

✓ Signed and registered employment contract with a Ticino employer
✓ Official residence (lease, notarial deed) in Misinto
✓ Valid identification document (passport or ID card)
✓ Bank account (preferably a Swiss account for salaries, an Italian account for savings)
✓ Car insurance if you use your personal vehicle to commute to work
✓ Financial plan: Compare the local cost of living with your expected net salary
✓ Tax advice: Seek assistance from an accountant specializing in cross-border workers for your first 730 tax return

Tools to Calculate Your Net Income

A specialized tax calculator for cross-border workers helps you estimate your monthly net salary after Swiss withholding taxes and Italian tax rates have been applied. You can access calcolatore di busta paga to simulate different income scenarios and understand the impact of the €10,000 exemption and AVS/LPP/LAINF contributions on your take-home pay.

In addition, consulenza su AVS e LPP explains how your Swiss contributions coordinate with the Italian social security system (INPS) when you retire.

As for copertura sanitaria (LAMal vs CMI), evaluate your options carefully: the right to choose allows you to make an informed decision.

Next step: Contact a tax advisor specializing in cross-border workers for your 730 tax return and make sure to fill out the CE section (Swiss tax credit) correctly to maximize your tax refund.

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 March 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.