Massagno proposes a tax multiplier of 77% for 2027

Context

TL;DR

• Massagno proposes 77% for the 2027 budget
• The projected deficit is 528'142 francs
• Net investments amount to 7'732'000 francs
• The municipal council will decide on 14 December

Key facts

• Previous multiplier → 70%
• Proposed multiplier → 77%
• Tax requirement → 25'314'750 francs
• Arithmetic multiplier → 78,64%
• Tax base: individuals → 95,65%
• Tax base: legal entities → 4,35%
• Operating deficit → 528'142 francs
• Equity at the end of 2025 → approximately 10,9 million francs

The Municipal Executive of Massagno proposes raising the tax multiplier from 70% to 77%. The measure comes after two years of stability and, according to the proposal, is intended to address rising costs and financial uncertainties. The increase applies to both individuals and legal entities.

The 2027 Budget forecasts an operating deficit of 528'142 francs. At the same time, it provides for net investments of 7,7 million, specified in detail as 7'732'000 francs. The decision will be up to the Municipal Council at its meeting on December 14.

Why the Municipal Executive is proposing the increase

The Municipal Executive places the proposal in a context of growing pressure on the accounts. This includes the Canton’s financial difficulties, the increased burden on municipalities and the consequences of the votes on health-insurance funds. The text does not assign a separate share of the deficit to each of these factors; it presents them together as components of the financial framework.

The overall tax calculation represents a specific item: the source attributes it to the Canton’s charge for reimbursements intended for taxpayers subject to international double taxation. The estimate for 2027 is 2,3 million francs, compared with the 100'000 francs indicated for previous years. In the overall calculation, the arithmetic multiplier reaches 78,64%, while the Municipal Executive’s proposal remains set at 77%.

The proposal therefore concerns the tax requirement forecast for the municipality, amounting to 25'314'750 francs. In the Canton of Ticino, the case of Massagno brings the issue to the municipal level: the text relates costs, tax revenues and the ability to maintain services, leaving the final decision to the Municipal Council.

Operational details

Comparing the figures

The change from 70% to 77% does not coincide with the 78,64% arithmetic multiplier. These are three related figures, but they are not interchangeable: 70% is the level that remained stable in the two previous years; 77% is the proposal for the 2027 budget; 78,64% is the result of the arithmetic calculation. The source indicates that the vote will concern the Municipal Executive's proposal, while the arithmetic value serves to describe the tax requirement resulting from the accounts.

The percentages for the tax base describe the composition indicated by the Municipal Executive: 95,65% individuals and 4,35% legal entities. In the available text, they do not represent either the number of taxpayers or the average amount paid by each category. Therefore, the figure makes it possible to understand the structure of the tax base, but not to reconstruct a single individual tax.

The tax requirement of 25'314'750 francs is also an overall figure linked to the new multiplier. The source does not break that figure down by taxpayer, income, or personal circumstances. The same applies to the overall tax calculation: the comparison between the 2,3 million projected for 2027 and 100'000 francs in previous years documents a budget item, not an amount assigned to each person concerned.

Another comparison concerns the periods. The deficit is projected for the 2027 financial year, while equity, amounting to approximately 10,9 million francs, is stated as of the end of 2025. The Municipal Executive presents it as a reserve to ensure continuity of services. The source does not specify that this reserve must fully finance the deficit or investments: rather, it records the presence of an asset base alongside the needs of the new budget.

Key points

Investments and the scope of the decision

The investment program amounts to a total of 7'732'000 net francs, an increase of approximately 1,24 million compared with the previous budget. The initiatives presented by the Municipal Council are divided between works already approved and projects still under consideration; interventions for which a financial allocation has already been indicated remain separate.

Works already approved

Among the approved works is the renovation of the Valgersa swimming pools, for which Massagno's share is 1,55 million francs. Work on the sewer system worth 1,5 million is also planned: once via Genzana is completed, the work will continue on via Madonna della Salute and via Morena.

The budget also allocates 350'000 francs to the PTL/PAL projects, 160'000 to video surveillance and 570'000 to the second phase of upgrading playgrounds and recreational areas. These amounts refer to specific items in the investment program, not to a general distribution of the deficit.

Projects still under consideration

The options examined include the construction of the Palco Urbano in the area of the former AEM warehouses, the reorganization of the Municipal building's spaces with the adoption of a new energy carrier and, for the recycling center on via Ciusarella, a temporary relocation pending the definitive arrangement. For these initiatives, the source describes the project direction without reporting, in the available text, a separate figure for each work.

The Executive wants to continue supporting associations and promoting environmental sustainability and innovation, also in collaboration with AEM SA and neighboring municipalities. On December 14, the Municipal Council will discuss both the 2027 Budget and the update of the 2027-2032 Financial Plan. The stated objective is to reconcile the investment program with balanced accounts while safeguarding the quality of services provided to the population.

For a cross-border worker, the only directly international reference contained in the text is the item relating to international double taxation. The source does not quantify any possible relationship between this estimate and a G permit, tax revenue sharing or withholding tax. There are therefore no elements to turn the municipal figure into an individual amount: the document describes Massagno's budget and the institutional decision, not a personal calculation.

Source: tio.ch