Cross-border worker tax in Colico: old vs new regime
In Colico the municipal IRPEF surtax is 0.6%. Under the new cross-border regime a typical profile keeps about €624 less net per month than under the old Swiss-only taxation.
Updated:
- Municipal surtax
- 0.6%
- IRPEF 2024
- Net, old regime
- €4,011
- /month
- Net, new regime
- €3,387
- /month
- Net difference
- -€624
- /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 | €11,862 |
| of which municipal surtax | — | €255 |
| Net per year | €48,134 | €40,642 |
| Net per month | €4,011 | €3,387 |
How the 2024 agreement works
Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Colico) 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 Colico the municipal surtax is 0.6%, about €255 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 38 km of Colico there are 6 towns with a page on this site: Morbegno, Chiavenna, Tremezzina, Mandello del Lario, Canzo and Erba.
Across this group the municipal surcharge runs from 0.5% (Tremezzina) to 0.7% (Erba).
Colico sits at 0.6%: 3 of 7 counting from the lowest, tied with 3 others.
Of 7 comparable towns, this page ranks 3 on the municipal surcharge, at 0.6%.
Ahead in the ranking, in order: Tremezzina and Canzo.
Further down the ranking: Erba.
Tied with this page: Chiavenna (0.6%), Mandello del Lario (0.6%) and Morbegno (0.6%).
Across the group the highest value is 0.7% (Erba) and the lowest 0.5% (Tremezzina).
Of 7 comparable towns, this page ranks 3 on indicative monthly rent, at €480.
Ahead in the ranking, in order: Chiavenna and Morbegno.
Further down the ranking: Mandello del Lario, Canzo, Erba and Tremezzina.
just ahead is Morbegno (€400)
just behind is Mandello del Lario (€530)
Across the group the highest value is €750 (Tremezzina) and the lowest €400 (Chiavenna).
Of 7 comparable towns, this page ranks 4 on population, at 7,800.
Ahead in the ranking, in order: Erba, Morbegno and Mandello del Lario.
Further down the ranking: Chiavenna, Tremezzina and Canzo.
just ahead is Mandello del Lario (10,500)
just behind is Chiavenna (7,200)
Across the group the highest value is 16,500 (Erba) and the lowest 5,168 (Canzo).
Of 7 comparable towns, this page ranks 2 on distance to the border, at 8 km.
Ahead in the ranking, in order: Chiavenna.
Further down the ranking: Tremezzina, Morbegno, Erba, Mandello del Lario and Canzo.
just ahead is Chiavenna (3 km)
just behind is Tremezzina (10 km)
Across the group the highest value is 19 km (Canzo) and the lowest 3 km (Chiavenna).
By population, this town ranks 35 of 69 with 7,800 residents; immediately above: Cairate and Villa Guardia; immediately below: Appiano Gentile and Lazzate.
By distance to the border, this town ranks 19 of 69 at 8 km; immediately above: Olgiate Comasco and Villa Guardia; immediately below: Casnate con Bernate and Fino Mornasco.
By indicative monthly rent, this town ranks 8 of 69 at €480; immediately above: Sondrio and Domodossola; immediately below: Laveno-Mombello and Luino.
In province LC, the towns with the closest population above the floor are Mandello del Lario.
By municipal surcharge, this town ranks 33 of 68 at 0.6%; immediately above: Venegono Superiore and Villa Guardia; immediately below: Domodossola and Lomazzo.
Under the new regime, same profile, the surcharge gap against Tremezzina — the lowest in the group — is worth about €43 of net pay a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Colico (here) | — | 0.6% | 8 km | €480 |
| Morbegno | 15 km | 0.6% | 12 km | €400 |
| Chiavenna | 21 km | 0.6% | 3 km | €400 |
| Tremezzina | 22 km | 0.5% | 10 km | €750 |
| Mandello del Lario | 25 km | 0.6% | 18 km | €530 |
| Canzo | 32 km | 0.55% | 19 km | €550 |
| Erba | 38 km | 0.7% | 18 km | €580 |
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 Colico the old regime leaves about €624 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 Colico?
The municipal IRPEF surtax in Colico is 0.6%. In the sample new-regime scenario it is about €255 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.