Ticino withholding tax 2026: tables A, B, C, H explained (cross-border guide)

Withholding tax is the main tax deduction that every cross-border worker in Ticino sees on their payslip. It is calculated by the employer according to cantonal tables that take into account marital status, number of children, and annual income.

Table A — Single workers without children

Table A applies to single workers without dependent children. It has the highest rates for low-medium incomes. With CHF 80,000 gross, a single cross-border worker under table A earns approximately CHF 46'948 net.

Table B — Married with non-working spouse

Table B applies to married workers whose spouse has no income. Rates are significantly lower than table A, especially for medium incomes. With CHF 80,000 gross under table B, annual net rises to approximately CHF 48'981.

Calculation methodology

The figures in Ticino withholding tax 2026: tables A, B, C, H explained come from Frontaliere Ticino's simulation engine — the same one powering the net-salary calculator. Each scenario applies the 2026 Ticino withholding tax brackets, current Italian IRPEF rates, Swiss social contributions (AVS/AI/IPG 5.3 %, LPP coordinated deduction with 7 % average employee share, LAINP 0.7 % employee share). On the Italian side we account for the New Agreement credit for "old" cross-border workers and full Italian taxation for "new" residents beyond 20 km from the border, with the €10 000 personal allowance and average municipal surtax.

How to use this article

Three practical steps: (1) read the opening section to understand the tax rule at play, (2) compare the numeric scenarios below with your personal situation, (3) open the calculator and enter your real data — age, marital status, dependents, municipality of residence, gross annual salary — for an exact net figure. The calculator runs the same engine as this article, so the results stay consistent.

Limits and contextual variables

The numbers in this article are indicative and based on a standard month. Variables that can meaningfully shift the net include: 13th- and 14th-month payments, productivity bonuses taxed separately, deductibility of voluntary LPP contributions (3rd pillar), single-earner household reliefs, phased retirement, ATU unemployment benefits for cross-border workers. Before signing a Swiss contract simulate with Frontaliere Ticino's calculator and cross-check with your Italian tax advisor.

Related simulations

CHF 80'000
New, Single CHF 80'000
New, Single, 1 children CHF 80'000
New, Single, 1 children CHF 80'000
New, Single, 2 children CHF 80'000
New, Single, 2 children CHF 80'000
New, Single, 3 children CHF 80'000
New, Single, 3 children CHF 80'000
New, Married

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FAQ

How do I know which tax table applies to me?
The table depends on your marital status: A for single, B for married with non-working spouse, C for married with working spouse, H for single parent. Your employer applies it automatically.
Can I switch from table A to table B?
Yes, if you get married and your spouse doesn't work, you automatically switch from table A to B. You need to notify your employer of the change.