Cross-border worker tax in Como: old vs new regime
In Como the municipal IRPEF surtax is 0.8%. Under the new cross-border regime a typical profile keeps about €655 less net per month than under the old Swiss-only taxation.
Updated:
- Municipal surtax
- 0.8%
- IRPEF 2024
- Net, old regime
- €4,011
- /month
- Net, new regime
- €3,356
- /month
- Net difference
- -€655
- /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 | €12,237 |
| of which municipal surtax | — | €340 |
| Net per year | €48,134 | €40,267 |
| Net per month | €4,011 | €3,356 |
How the 2024 agreement works
Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Como) 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 Como the municipal surtax is 0.8%, about €340 per year in the sample scenario.
Useful reading
Other municipalities in the band
FAQ
Is the old or the new regime better?
In the sample scenario for Como the old regime leaves about €655 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 Como?
The municipal IRPEF surtax in Como is 0.8%. In the sample new-regime scenario it is about €340 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.