What is the current status of the application of the health tax for cross-border commuters in Lombardy?

The Lombardy Region has postponed the application, creating uncertainty.

What are the minimum and maximum amounts of the cross-border commuters' health tax?

National legislation establishes that the health tax provides for a contribution of between 3% and 6% of the net salary received in Switzerland. The monthly amount to be paid is subject to precise constraints: there is a minimum payment of 30 euros and a maximum ceiling of 200 euros for each month worked, based on what is defined annually by the region of residence.

Why is the Lombardy Region considering the postponement of the health tax?

The Lombardy Region has expressed its intention to postpone the application of the tax to avoid territorial disparities. Councillor Giacomo Zamperini clarified that the Region does not intend to proceed unilaterally if other Italian regions, such as Piedmont, do not apply the tax. The aim is to ensure uniform treatment for all cross-border commuters residing in Italy, avoiding that taxation creates a competitive penalty based solely on the place of residence.

What is the regulatory reference that introduces the health tax for cross-border commuters?

The health tax, understood as a share of the National Health Service, was introduced by Law 213 of 30 December 2023. Specifically, the provisions governing this contribution are contained in Article 1, paragraphs 237-239, of the same state legislative measure, which defines the calculation criteria based on the net salary received across the border.

Does the postponement of the tax in Lombardy mean that cross-border commuters are exempt from it?

No, the postponement announced by the Lombardy Region represents a decision of a political nature and does not constitute a definitive confirmation of the exemption from payment. Since it is a state law, the obligation of co-participation remains in force at national level. The situation remains uncertain since the Region is waiting for greater uniformity of application among the various Italian territories before proceeding with the practical implementation of the tax levy.

Health tax, Lombardy postpones: what it means for cross-border workers

By Redazione Frontaliere Ticino (AI-generated text) · Published on 5 March 2026 · Updated on 1 November 2026

The Lombardy Region will not apply the health tax until other Italian regions do.

Context

TL;DR

Lombardy delays health tax, creating uncertainty for cross-border workers.
Health tax aims to finance Italy's National Health Service.

During the 'Border' program on Etv, the regional councilor of Fratelli d'Italia Giacomo Zamperini, head of the committee on Relations between Lombardy and the Swiss Confederation, stated that 'Lombardy Region is not a playground, if other regions, such as Piedmont, do not apply it, then we will not apply it until everyone else does'. The health tax is a state law and should be considered as such and not ignored. However, the Lombardy Region seems intent on delaying the application of this tax, creating uncertainty among cross-border workers who work in Switzerland and live in Lombardy.

The so-called health tax is the contribution to the Italian National Health Service set by Law 213/2023 (Art. 1, paragraphs 237-239): from 3% to 6% of the net salary earned in Switzerland, with a minimum of 30 and a maximum of 200 euros for each month worked, set each year by the region of residence.

For cross-border workers who live in municipalities such as Como, Varese, or Sondrio, the uncertainty surrounding the health tax is generating concern. However, if the tax is not applied uniformly across all regions, this could create disparities among cross-border workers living in different areas of the country.

Operational details

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Key points

Our source is the article published on ComoZero on 5 March 2026.

The report describes a political postponement: it is not confirmation of an exemption and does not set a final deadline by itself.

What this page covers

Health tax, Lombardy postpones: what it means for cross-border workers is presented here as a practical resource rather than a thin summary. The Lombardy Region will not apply the health tax until other Italian regions do. The static SEO content adds the missing context users need to understand who is affected, what may change in practice, and why the topic matters for people living in Italy and working in Ticino.

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What to verify now

A useful first step is to compare the article with your own profile: place of residence, job location, old or new frontier-worker tax regime, family situation, salary level, and any remote-work arrangement. Small differences in those inputs can produce very different outcomes, especially on net income and compliance.

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Practical impact for cross-border workers

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If you have specific questions about how this topic affects your personal situation — salary, taxation, health insurance, pension planning, or transport — the platform's interactive calculators can give you precise quantitative answers using official 2026 fiscal parameters, without the need for external consultations.

Frequently Asked Questions

What is the current status of the application of the health tax for cross-border commuters in Lombardy?: The Lombardy Region has postponed the application, creating uncertainty.
What are the minimum and maximum amounts of the cross-border commuters' health tax?: National legislation establishes that the health tax provides for a contribution of between 3% and 6% of the net salary received in Switzerland. The monthly amount to be paid is subject to precise constraints: there is a minimum payment of 30 euros and a maximum ceiling of 200 euros for each month worked, based on what is defined annually by the region of residence.
Why is the Lombardy Region considering the postponement of the health tax?: The Lombardy Region has expressed its intention to postpone the application of the tax to avoid territorial disparities. Councillor Giacomo Zamperini clarified that the Region does not intend to proceed unilaterally if other Italian regions, such as Piedmont, do not apply the tax. The aim is to ensure uniform treatment for all cross-border commuters residing in Italy, avoiding that taxation creates a competitive penalty based solely on the place of residence.
What is the regulatory reference that introduces the health tax for cross-border commuters?: The health tax, understood as a share of the National Health Service, was introduced by Law 213 of 30 December 2023. Specifically, the provisions governing this contribution are contained in Article 1, paragraphs 237-239, of the same state legislative measure, which defines the calculation criteria based on the net salary received across the border.
Does the postponement of the tax in Lombardy mean that cross-border commuters are exempt from it?: No, the postponement announced by the Lombardy Region represents a decision of a political nature and does not constitute a definitive confirmation of the exemption from payment. Since it is a state law, the obligation of co-participation remains in force at national level. The situation remains uncertain since the Region is waiting for greater uniformity of application among the various Italian territories before proceeding with the practical implementation of the tax levy.