New tax for cross-border workers: 3% more to fund doctors' salaries
From September 2026, cross-border workers in Lombardy will pay a 3% tax to fund salary increases for doctors and nurses
Contesto
New tax on cross-border workers: 3% more to fund doctors' salaries Starting from September 2026, cross-border workers who live in Switzerland and work in Lombardy will be subject to a new 3% tax on their net salary. This measure, announced by regional assessor Massimo Sertori, was made operational by the ministerial decree of December 15, 2025, and derives from state law 213/2023. The stated goal is to retain healthcare professionals in Italy and ensure the sustainability of services in border provinces such as Varese, Como, and Sondrio. ### Who will be affected by the new tax? The tax will affect so-called 'old' cross-border workers, i.e., those who work in Lombardy but reside in Switzerland. For a practical example, a cross-border worker residing in Mendrisio and working in Varese with a net salary of 4,000 euros per month will find themselves paying 120 euros to support the local healthcare system. This tax has been dubbed the 'health tax' by unions and opposition parties. ### Operational checklist for cross-border workers - Verify your status: Ensure you are classified as an 'old' cross-border worker. - Calculate the tax: Apply the 3% to your monthly net salary. - Tax compliance: Prepare to file your tax return with the new tax. - Tax consultation: Consider consulting an accountant to optimize your tax situation. ### Salary increases for doctors and nurses The plan includes a 20% salary increase for doctors and nurses working in border areas. In concrete terms, we are talking about significant figures: around 10,000 euros gross per year for doctors and around 5,400 euros gross per year for nurses. The operation will involve approximately 7,000 healthcare professionals, with a total investment approaching 45 million euros. ### Comparison of practical scenario...
Dettagli operativi
Practical Implications for Cross-Border Workers The new 3% tax on net salary, introduced as of January 1, 2024, represents a significant increase in the tax burden for cross-border workers who work in Ticino and reside in Lombardy. For a worker earning 4,000 euros net per month, this means an additional monthly expense of 120 euros. For those earning 6,000 euros net, the tax amounts to 180 euros per month. It is important to note that this tax is not the only tax levied on cross-border workers, who already contribute with withholding tax in Switzerland and Italian taxes. ### Operational Checklist for Cross-Border Workers - Calculate the impact of the tax: Determine your net salary and calculate 3% to have a clear idea of the monthly impact. - Update your family budget: Integrate this new expense into your personal finances. - Consult an accountant: Evaluate if there are opportunities for tax optimization. - Monitor healthcare services: Keep track of improvements in local healthcare services to assess the return on the tax. ### Comparison with the Previous Situation Before the introduction of this new tax, cross-border workers were not subject to specific contributions for the Lombardy healthcare system. The new measure, approved with Regional Law No. 15 of 2023, therefore represents a significant change in their tax situation. It is important that cross-border workers are aware of this new tax and plan their finances accordingly. ## Possible Scenarios A crucial aspect is understanding how this tax will influence the behavior of cross-border workers. Some may decide to look for work in other Italian regions, such as Piedmont or Veneto, where tax conditions might be more favorable. Others may decide to move to Switzerland, where tax conditions for residents are dif...
Punti chiave
What to do if you're a cross-border worker If you're a cross-border worker employed in Lombardy and residing in Switzerland, it's crucial that you're aware of the new tax introduced on January 1, 2023, and that you plan your finances accordingly. Here are some detailed steps you can follow: 1. Check your net salary: Calculate 3% of your net salary to get an idea of the amount you'll need to pay. For example, if your net salary is 3,000 CHF per month, the tax will be 90 CHF. For a salary of 5,000 CHF, the tax will be 150 CHF. 2. Plan your finances: Consider the impact of this new tax on your monthly budget and make any necessary adjustments. You can use the salary calculator available on our website for an accurate estimate. 3. Monitor healthcare services: Keep an eye on improvements in local healthcare services to ensure that the funds collected are actually used to improve service quality. The Lombardy Region has promised significant investments, but it's important to verify progress. ### Operational checklist - Check your employment contract: Ensure that the new tax has been included in your contract or that your employer has adequately informed you. - Consult an accountant: If you have doubts about managing the tax, consult an expert to avoid tax surprises. - Update your family budget: Integrate the new tax into your monthly budget to avoid financial discomfort. ### Useful tools To help you manage this new tax effectively, you can use the salary calculator available on our website. This tool will allow you to easily calculate the impact of the new tax on your net salary. ### Practical comparisons - Scenario 1: A cross-border worker from Lugano with a net salary of 4,000 CHF per month will pay 120 CHF more per month. This could mean a reduction in purchasing p...
Punti chiave
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Frequently Asked Questions
- What is the amount of the new tax on cross-border workers?
- The new tax on cross-border workers is 3% of the net salary. For a worker earning 4,000 euros net per month, this means an additional monthly expense of 120 euros.
- Who will be affected by the new tax?
- The tax will affect so-called 'old' cross-border workers, i.e., those who work in Lombardy but reside in Switzerland.
- What are the planned salary increases for doctors and nurses?
- The plan provides for a 20% salary increase for doctors and nurses working in border areas. In concrete terms, this means around 10,000 euros gross more per year for doctors and around 5,400 euros gross annually for nurses.