Cross-border worker tax in Lentate sul Seveso: old vs new regime
In Lentate sul Seveso the municipal IRPEF surtax is 0.7%. Under the new cross-border regime a typical profile keeps about €628 less net per month than under the old Swiss-only taxation.
Updated:
- Municipal surtax
- 0.7%
- IRPEF 2024
- Net, old regime
- €4,011
- /month
- Net, new regime
- €3,383
- /month
- Net difference
- -€628
- /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 | €11,904 |
| of which municipal surtax | — | €298 |
| Net per year | €48,134 | €40,600 |
| Net per month | €4,011 | €3,383 |
How the 2024 agreement works
Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Lentate sul Seveso) 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 Lentate sul Seveso the municipal surtax is 0.7%, about €298 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 5.2 km of Lentate sul Seveso there are 6 towns with a page on this site: Lazzate, Misinto, Cermenate, Bregnano, Rovellasca and Mariano Comense.
Across this group the municipal surcharge runs from 0.55% (Bregnano) to 0.7% (Misinto).
Lentate sul Seveso sits at 0.7%: 4 of 7 counting from the lowest, tied with 3 others.
Of 7 comparable towns, this page ranks 4 on the municipal surcharge, at 0.7%.
Ahead in the ranking, in order: Bregnano, Cermenate and Rovellasca.
Tied with this page: Lazzate (0.7%), Mariano Comense (0.7%) and Misinto (0.7%).
Across the group the highest value is 0.7% (Lazzate) and the lowest 0.55% (Bregnano).
Of 7 comparable towns, this page ranks 4 on indicative monthly rent, at €620.
Ahead in the ranking, in order: Bregnano, Cermenate and Rovellasca.
Tied with this page: Lazzate (€620), Mariano Comense (€620) and Misinto (€620).
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 15,983.
Ahead in the ranking, in order: Mariano Comense.
Further down the ranking: Cermenate, Rovellasca, Lazzate, Bregnano and Misinto.
just ahead is Mariano Comense (24,000)
just behind is Cermenate (9,426)
Across the group the highest value is 24,000 (Mariano Comense) and the lowest 5,755 (Misinto).
Of 7 comparable towns, this page ranks 4 on distance to the border, at 19 km.
Ahead in the ranking, in order: Cermenate, Bregnano and Mariano Comense.
Further down the ranking: Misinto.
Tied with this page: Lazzate (19 km) and Rovellasca (19 km).
Across the group the highest value is 20 km (Misinto) and the lowest 15 km (Cermenate).
By population, this town ranks 12 of 69 with 15,983 residents; immediately above: Malnate and Erba; immediately below: Luino and Morbegno.
By distance to the border, this town ranks 53 of 69 at 19 km; immediately above: Mariano Comense and Turate; immediately below: Briosco and Cairate.
By indicative monthly rent, this town ranks 57 of 69 at €620; immediately above: Livigno and Malles Venosta; immediately below: Cantù and Varese.
In province MB, the towns with the closest population above the floor are Lazzate and Briosco.
By municipal surcharge, this town ranks 55 of 68 at 0.7%; immediately above: Domodossola and Lomazzo; immediately below: Cantù and Como.
Under the new regime, same profile, the surcharge gap against Bregnano — the lowest in the group — is worth about €64 of net pay a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Lentate sul Seveso (here) | — | 0.7% | 19 km | €620 |
| Lazzate | 2.7 km | 0.7% | 19 km | €620 |
| Misinto | 3.2 km | 0.7% | 20 km | €620 |
| Cermenate | 3.8 km | 0.55% | 15 km | €550 |
| Bregnano | 5.0 km | 0.55% | 16 km | €550 |
| Rovellasca | 5.1 km | 0.55% | 19 km | €550 |
| Mariano Comense | 5.2 km | 0.7% | 18 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 Lentate sul Seveso the old regime leaves about €628 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 Lentate sul Seveso?
The municipal IRPEF surtax in Lentate sul Seveso is 0.7%. In the sample new-regime scenario it is about €298 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.