2026 Tax Declaration: Everything You Need to Know

Context

TL;DR

• Ticino 2025 tax forms available; deadline April 30, 2026
• eTax 2025 platform simplifies digital tax declaration
• Cross-border workers under the 2020 agreement: final withholding tax, no Ticino return

Key facts

• Cosa: 2025 tax declaration forms for taxpayers assessed under the ordinary procedure in Ticino
• Quando: Deadline for submission is April 30, 2026
• Dove: Canton of Ticino, Switzerland
• Chi: Tax Division of the Canton of Ticino
• Importo: Income earned in 2025 and assets as of December 31, 2025
• Scadenza: Extension requests can be made online via the official Cantonal website or using the QR code provided with the forms
• Piattaforma: eTax 2025, a digital platform for completing and submitting tax documents online
• Regole: Cross-border workers under the 2020 agreement pay a final Swiss withholding tax and cannot request a subsequent ordinary assessment

The Tax Division of the Canton of Ticino has recently begun distributing the forms for the 2025 tax declaration, a key fiscal event for taxpayers assessed under the ordinary procedure in Ticino. The deadline for submission is set for April 30, 2026, but it is possible to request an extension online. This year, the process has been further digitized thanks to the updated platform eTax 2025, which allows users to complete and submit documents without needing to print them.

The declaration must include income earned in 2025 and assets owned as of December 31, 2025. Taxpayers who moved abroad during the year will need to provide data up to the end of their tax liability period. In its press release, the Tax Division says it hopes that more and more taxpayers will take advantage of this option and its many benefits, including automatic calculations and a summary of cantonal and federal deductions.

Additionally, with the QR code included in the materials sent out, users can quickly access the portal to request extensions. The entered data, such as information related to real estate, will be saved and reusable for future declarations, further reducing the time required for completion.

Operational details

How eTax 2025 Works

Using eTax represents a significant step forward for tax management in Ticino. This digital platform offers numerous practical advantages for taxpayers, including:

• Automatic calculations of taxes owed
• Immediate summaries of deductions available at both cantonal and federal levels
• Data storage to facilitate future declarations
• The ability to submit documents entirely online

⚠️ Key Deadlines:

• April 30, 2026: final deadline for submission of the declaration
• Extension requests: to be made online via the official Cantonal website or using the QR code provided with the forms

💡 Regulations for Cross-Border Workers Cross-border workers covered by the agreement between Switzerland and Italy of 23 December 2020 do not file this return: in Switzerland the withholding tax deducted from their salary is final and, as the Ticino tax authority states, they can no longer request a subsequent ordinary assessment. By 31 March of the following year they can only ask for the withholding tax to be recalculated in specific cases: a wrong deduction or tariff, maintenance payments and, if at least 90% of their income is taxable in Switzerland, 2nd pillar buy-ins and pillar 3a contributions. The agreement distinguishes by the start date of the job and by the municipality of residence, which must lie within 20 km of the border: existing cross-border workers, already employed in Ticino, Graubünden or Valais between 31 December 2018 and 17 July 2023, are taxed only in Switzerland; new cross-border workers also declare their salary in Italy, with a credit for the Swiss tax. Cross-border workers employed in Ticino can use tools like the net salary calculator to get a clear idea of what to declare and the taxes to pay.

Key points

Tips for an Error-Free Tax Declaration

Preparing your tax declaration may seem complex, but with a few simple steps, you can handle it stress-free. Here are some practical tips:

• Gather all necessary documents: salary certificate, bank certificates, deduction attestations, insurance records, and documents related to the second and third pillar.
• Use the online mode: eTax 2025 is designed to simplify and speed up the process. Take advantage of it to avoid manual errors.
• Check available deductions: Ensure you include all deductible expenses, such as transportation costs and any voluntary contributions to the third pillar.
• Seek help if needed: If you have doubts, consult a tax expert or use tools like our tax return guide to clarify every step.

Don't forget to meet the deadlines to avoid fines or penalties. For more information on tax declarations in Ticino and to calculate the taxes owed, visit our dedicated section on the net salary calculator.

Sources: Ticino Tax Division, press release of 26 February 2026 (https://www4.ti.ch/tich/area-media/comunicati/dettaglio-comunicato?NEWS_ID=257983); cantonal withholding tax directive, valid from 1 January 2025 (https://m4.ti.ch/fileadmin/DFE/DC/DOC-IF/Direttive/Direttiva_UIF__vers._1.0_del_01.01.2025_.pdf); agreement between Switzerland and Italy on the taxation of cross-border workers of 23 December 2020 (https://www.fedlex.admin.ch/eli/cc/2023/410/it); 2025 deductions table for individuals (https://www4.ti.ch/fileadmin/DFE/DC/DOC-IPF/2025/Istruzioni/Tabella_deduzioni_PF_2025.pdf); Ticinonline, 26 February 2026