Cross-border worker tax in Albavilla: old vs new regime
In Albavilla the municipal IRPEF surtax is 0.55%. Under the new cross-border regime a typical profile keeps about €622 less net per month than under the old Swiss-only taxation.
Updated:
- Municipal surtax
- 0.55%
- IRPEF 2024
- Net, old regime
- €4,011
- /month
- Net, new regime
- €3,389
- /month
- Net difference
- -€622
- /month
Numeric scenario: old vs new regime
Sample profile: single cross-border worker, no children, 55,000 gross CHF/year, residence within 20 km of the border. Real municipal figures applied.
| Old regime | New regime | |
|---|---|---|
| Gross annual income | €60,280 | €60,280 |
| Swiss social contributions | €7,776 | €7,776 |
| Total annual tax | €4,370 | €11,840 |
| of which municipal surtax | — | €234 |
| Net per year | €48,134 | €40,664 |
| Net per month | €4,011 | €3,389 |
How the 2024 agreement works
Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Albavilla) stay taxed exclusively in Switzerland: they pay only the Swiss withholding tax and no Italian IRPEF on their frontier income.
New cross-border workers face concurrent taxation: Switzerland withholds tax at source and Italy taxes the same income while granting a credit for the Swiss tax, adding regional and municipal surtaxes. In Albavilla the municipal surtax is 0.55%, about €234 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 7.5 km of Albavilla there are 6 towns with a page on this site: Erba, Tavernerio, Capiago Intimiano, Lipomo, Lurago d'Erba and Inverigo.
Across this group the municipal surcharge runs from 0.55% (Albavilla) to 0.7% (Erba).
Albavilla sits at 0.55%: 1 of 7 counting from the lowest, tied with 4 others.
Of 7 comparable towns, this page ranks 1 on the municipal surcharge, at 0.55%.
Further down the ranking: Lipomo and Erba.
Tied with this page: Capiago Intimiano (0.55%), Inverigo (0.55%), Lurago d'Erba (0.55%) and Tavernerio (0.55%).
Across the group the highest value is 0.7% (Erba) and the lowest 0.55% (Albavilla).
Of 7 comparable towns, this page ranks 1 on indicative monthly rent, at €550.
Further down the ranking: Erba and Lipomo.
Tied with this page: Capiago Intimiano (€550), Inverigo (€550), Lurago d'Erba (€550) and Tavernerio (€550).
Across the group the highest value is €620 (Lipomo) and the lowest €550 (Albavilla).
Of 7 comparable towns, this page ranks 3 on population, at 6,411.
Ahead in the ranking, in order: Erba and Inverigo.
Further down the ranking: Lipomo, Tavernerio, Lurago d'Erba and Capiago Intimiano.
just ahead is Inverigo (9,209)
just behind is Lipomo (5,900)
Across the group the highest value is 16,500 (Erba) and the lowest 5,426 (Capiago Intimiano).
Of 7 comparable towns, this page ranks 4 on distance to the border, at 13 km.
Ahead in the ranking, in order: Lipomo, Tavernerio and Capiago Intimiano.
Further down the ranking: Lurago d'Erba, Erba and Inverigo.
just ahead is Capiago Intimiano (11 km)
just behind is Lurago d'Erba (17 km)
Across the group the highest value is 18 km (Erba) and the lowest 8 km (Lipomo).
By population, this town ranks 47 of 69 with 6,411 residents; immediately above: Carugo and Carnago; immediately below: Bregnano and Rovello Porro.
By distance to the border, this town ranks 35 of 69 at 13 km; immediately above: Morbegno and Varese; immediately below: Lomazzo and Cantù.
By indicative monthly rent, this town ranks 25 of 69 at €550; immediately above: Gavirate and Mandello del Lario; immediately below: Guanzate and Turate.
In province CO, the towns with the closest population above the floor are Bregnano and Rovello Porro.
By municipal surcharge, this town ranks 7 of 68 at 0.55%; immediately above: Tremezzina and Viggiù; immediately below: Appiano Gentile and Arcisate.
This is the lowest surcharge in the group: against Erba, the highest, the same profile keeps about €64 more net a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Albavilla (here) | — | 0.55% | 13 km | €550 |
| Erba | 2.9 km | 0.7% | 18 km | €580 |
| Tavernerio | 3.3 km | 0.55% | 10 km | €550 |
| Capiago Intimiano | 5.8 km | 0.55% | 11 km | €550 |
| Lipomo | 5.9 km | 0.6% | 8 km | €620 |
| Lurago d'Erba | 6.5 km | 0.55% | 17 km | €550 |
| Inverigo | 7.5 km | 0.55% | 18 km | €550 |
Straight-line distances computed from the town-centre coordinates in our dataset. 2024 IRPEF surcharge, distance to the border and indicative rent from the same municipal dataset used in the scenario above.
FAQ
Is the old or the new regime better?
In the sample scenario for Albavilla the old regime leaves about €622 more per month, because it avoids Italian concurrent taxation. But the old regime only applies to those already commuting before 17 July 2023: new starters fall under the new regime.
Who is an old vs a new cross-border worker?
An old cross-border worker commuted to Ticino, Graubünden or Valais between 31 December 2018 and 17 July 2023. Those who started after 17 July 2023 are new cross-border workers under the 2024 agreement's concurrent taxation.
How heavy is the municipal surtax in Albavilla?
The municipal IRPEF surtax in Albavilla is 0.55%. In the sample new-regime scenario it is about €234 per year: it varies from town to town and is worth comparing before choosing a residence.
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.