Cross-border worker tax in Inverigo: old vs new regime
In Inverigo 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 Inverigo) 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 Inverigo 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 Inverigo there are 6 towns with a page on this site: Lurago d'Erba, Briosco, Arosio, Carugo, Mariano Comense and Albavilla.
Across this group the municipal surcharge runs from 0.55% (Albavilla) to 0.7% (Mariano Comense).
Inverigo 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: Briosco and Mariano Comense.
Tied with this page: Albavilla (0.55%), Arosio (0.55%), Carugo (0.55%) and Lurago d'Erba (0.55%).
Across the group the highest value is 0.7% (Briosco) and the lowest 0.55% (Albavilla).
Of 7 comparable towns, this page ranks 1 on indicative monthly rent, at €550.
Further down the ranking: Briosco and Mariano Comense.
Tied with this page: Albavilla (€550), Arosio (€550), Carugo (€550) and Lurago d'Erba (€550).
Across the group the highest value is €620 (Briosco) and the lowest €550 (Albavilla).
Of 7 comparable towns, this page ranks 2 on population, at 9,209.
Ahead in the ranking, in order: Mariano Comense.
Further down the ranking: Carugo, Albavilla, Briosco, Lurago d'Erba and Arosio.
just ahead is Mariano Comense (24,000)
just behind is Carugo (6,632)
Across the group the highest value is 24,000 (Mariano Comense) and the lowest 5,193 (Arosio).
Of 7 comparable towns, this page ranks 3 on distance to the border, at 18 km.
Ahead in the ranking, in order: Albavilla and Lurago d'Erba.
Further down the ranking: Arosio, Carugo and Briosco.
Tied with this page: Mariano Comense (18 km).
just ahead is Lurago d'Erba (17 km)
Across the group the highest value is 20 km (Briosco) and the lowest 13 km (Albavilla).
By population, this town ranks 24 of 69 with 9,209 residents; immediately above: Cermenate and Gavirate; immediately below: Besozzo and Tirano.
By distance to the border, this town ranks 47 of 69 at 18 km; immediately above: Bregnano and Lurago d'Erba; immediately below: Aosta and Arosio.
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 Turate and Cermenate.
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 Mariano Comense, the highest, the same profile keeps about €64 more net a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Inverigo (here) | — | 0.55% | 18 km | €550 |
| Lurago d'Erba | 1.0 km | 0.55% | 17 km | €550 |
| Briosco | 2.5 km | 0.7% | 20 km | €620 |
| Arosio | 2.9 km | 0.55% | 19 km | €550 |
| Carugo | 4.1 km | 0.55% | 19 km | €550 |
| Mariano Comense | 5.8 km | 0.7% | 18 km | €620 |
| Albavilla | 7.5 km | 0.55% | 13 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 Inverigo 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 Inverigo?
The municipal IRPEF surtax in Inverigo 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.