Cross-border tax by municipality of residence

Compare the old and new cross-border regime (2024 agreement) town by town, with the real municipal IRPEF surtax and a numeric scenario for a sample profile.

Updated:

CO

Como Municipal surtax: 0.8% Cantù Municipal surtax: 0.75% Mariano Comense Municipal surtax: 0.7% Erba Municipal surtax: 0.7% Olgiate Comasco Municipal surtax: 0.7% Lurate Caccivio Municipal surtax: 0.6% Fino Mornasco Municipal surtax: 0.6% Cermenate Municipal surtax: 0.55% Inverigo Municipal surtax: 0.55% Turate Municipal surtax: 0.7% Mozzate Municipal surtax: 0.55% Lomazzo Municipal surtax: 0.65% Cadorago Municipal surtax: 0.55% Rovellasca Municipal surtax: 0.55% Villa Guardia Municipal surtax: 0.55% Appiano Gentile Municipal surtax: 0.6% Cernobbio Municipal surtax: 0.6% Carugo Municipal surtax: 0.55% Albavilla Municipal surtax: 0.55% Bregnano Municipal surtax: 0.55% Rovello Porro Municipal surtax: 0.55% Lipomo Municipal surtax: 0.6% Guanzate Municipal surtax: 0.6% Tavernerio Municipal surtax: 0.55% Colverde Municipal surtax: 0.55% Lurago d'Erba Municipal surtax: 0.55% Montano Lucino Municipal surtax: 0.6% Capiago Intimiano Municipal surtax: 0.55% Casnate con Bernate Municipal surtax: 0.6% Tremezzina Municipal surtax: 0.5% Arosio Municipal surtax: 0.55% Canzo Municipal surtax: 0.55%

VA

Varese Municipal surtax: 0.8% Tradate Municipal surtax: 0.7% Malnate Municipal surtax: 0.6% Luino Municipal surtax: 0.6% Cislago Municipal surtax: 0.55% Induno Olona Municipal surtax: 0.6% Arcisate Municipal surtax: 0.6% Gavirate Municipal surtax: 0.6% Besozzo Municipal surtax: 0.55% Laveno-Mombello Municipal surtax: 0.6% Cairate Municipal surtax: 0.55% Venegono Superiore Municipal surtax: 0.55% Castiglione Olona Municipal surtax: 0.55% Vedano Olona Municipal surtax: 0.55% Carnago Municipal surtax: 0.55% Venegono Inferiore Municipal surtax: 0.55% Lavena Ponte Tresa Municipal surtax: 0.5% Viggiù Municipal surtax: 0.5% Lonate Ceppino Municipal surtax: 0.55%

AO

Aosta Municipal surtax: n/a

VB

Verbania Municipal surtax: 0.7% Domodossola Municipal surtax: 0.65% Villadossola Municipal surtax: 0.6% Cannobio Municipal surtax: 0.5% Stresa Municipal surtax: 0.55%

SO

Sondrio Municipal surtax: 0.7% Morbegno Municipal surtax: 0.6% Tirano Municipal surtax: 0.6% Chiavenna Municipal surtax: 0.6% Livigno Municipal surtax: 0.4%

MB

Lentate sul Seveso Municipal surtax: 0.7% Lazzate Municipal surtax: 0.7% Briosco Municipal surtax: 0.7% Misinto Municipal surtax: 0.7%

LC

Mandello del Lario Municipal surtax: 0.6% Colico Municipal surtax: 0.6%

BZ

Malles Venosta Municipal surtax: 0.5%

Estimates for guidance only. Actual taxation depends on hire date, old/new frontier status, deductions, family situation and the Italian tax return. Always check with an adviser.