Cross-border worker tax in Cermenate: old vs new regime
In Cermenate 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 Cermenate) 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 Cermenate the municipal surtax is 0.55%, about €234 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 4.1 km of Cermenate there are 6 towns with a page on this site: Bregnano, Lomazzo, Lazzate, Lentate sul Seveso, Rovellasca and Misinto.
Across this group the municipal surcharge runs from 0.55% (Bregnano) to 0.7% (Misinto).
Cermenate sits at 0.55%: 1 of 7 counting from the lowest, tied with 2 others.
Of 7 comparable towns, this page ranks 1 on the municipal surcharge, at 0.55%.
Further down the ranking: Lomazzo, Lazzate, Lentate sul Seveso and Misinto.
Tied with this page: Bregnano (0.55%) and Rovellasca (0.55%).
Across the group the highest value is 0.7% (Lazzate) and the lowest 0.55% (Bregnano).
Of 7 comparable towns, this page ranks 1 on indicative monthly rent, at €550.
Further down the ranking: Lomazzo, Lazzate, Lentate sul Seveso and Misinto.
Tied with this page: Bregnano (€550) and Rovellasca (€550).
Across the group the highest value is €620 (Lazzate) and the lowest €550 (Bregnano).
Of 7 comparable towns, this page ranks 2 on population, at 9,426.
Ahead in the ranking, in order: Lentate sul Seveso.
Further down the ranking: Lomazzo, Rovellasca, Lazzate, Bregnano and Misinto.
just ahead is Lentate sul Seveso (15,983)
just behind is Lomazzo (8,500)
Across the group the highest value is 15,983 (Lentate sul Seveso) and the lowest 5,755 (Misinto).
Of 7 comparable towns, this page ranks 2 on distance to the border, at 15 km.
Ahead in the ranking, in order: Lomazzo.
Further down the ranking: Bregnano, Lazzate, Lentate sul Seveso, Rovellasca and Misinto.
just ahead is Lomazzo (14 km)
just behind is Bregnano (16 km)
Across the group the highest value is 20 km (Misinto) and the lowest 14 km (Lomazzo).
By population, this town ranks 22 of 69 with 9,426 residents; immediately above: Arcisate and Fino Mornasco; immediately below: Gavirate and Inverigo.
By distance to the border, this town ranks 39 of 69 at 15 km; immediately above: Venegono Superiore and Lomazzo; immediately below: Bregnano and Lurago d'Erba.
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 Inverigo and Turate.
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 Misinto, the highest, the same profile keeps about €64 more net a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Cermenate (here) | — | 0.55% | 15 km | €550 |
| Bregnano | 1.6 km | 0.55% | 16 km | €550 |
| Lomazzo | 3.0 km | 0.65% | 14 km | €580 |
| Lazzate | 3.1 km | 0.7% | 19 km | €620 |
| Lentate sul Seveso | 3.8 km | 0.7% | 19 km | €620 |
| Rovellasca | 4.1 km | 0.55% | 19 km | €550 |
| Misinto | 4.1 km | 0.7% | 20 km | €620 |
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 Cermenate 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 Cermenate?
The municipal IRPEF surtax in Cermenate 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.