Cross-border worker tax in Lipomo: old vs new regime
In Lipomo 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 Lipomo) 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 Lipomo the municipal surtax is 0.6%, about €255 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 5.9 km of Lipomo there are 6 towns with a page on this site: Tavernerio, Como, Capiago Intimiano, Cernobbio, Casnate con Bernate and Albavilla.
Across this group the municipal surcharge runs from 0.55% (Albavilla) to 0.8% (Como).
Lipomo sits at 0.6%: 4 of 7 counting from the lowest, tied with 2 others.
Of 7 comparable towns, this page ranks 4 on the municipal surcharge, at 0.6%.
Ahead in the ranking, in order: Albavilla, Capiago Intimiano and Tavernerio.
Further down the ranking: Como.
Tied with this page: Casnate con Bernate (0.6%) and Cernobbio (0.6%).
just behind is Como (0.8%)
Across the group the highest value is 0.8% (Como) and the lowest 0.55% (Albavilla).
Of 7 comparable towns, this page ranks 5 on indicative monthly rent, at €620.
Ahead in the ranking, in order: Albavilla, Capiago Intimiano, Tavernerio and Casnate con Bernate.
Further down the ranking: Como and Cernobbio.
just ahead is Casnate con Bernate (€580)
just behind is Como (€750)
Across the group the highest value is €850 (Cernobbio) and the lowest €550 (Albavilla).
Of 7 comparable towns, this page ranks 4 on population, at 5,900.
Ahead in the ranking, in order: Como, Cernobbio and Albavilla.
Further down the ranking: Tavernerio, Capiago Intimiano and Casnate con Bernate.
just ahead is Albavilla (6,411)
just behind is Tavernerio (5,624)
Across the group the highest value is 84,000 (Como) and the lowest 5,200 (Casnate con Bernate).
Of 7 comparable towns, this page ranks 3 on distance to the border, at 8 km.
Ahead in the ranking, in order: Como and Cernobbio.
Further down the ranking: Casnate con Bernate, Tavernerio, Capiago Intimiano and Albavilla.
just ahead is Cernobbio (4 km)
just behind is Casnate con Bernate (9 km)
Across the group the highest value is 13 km (Albavilla) and the lowest 3 km (Como).
By population, this town ranks 52 of 69 with 5,900 residents; immediately above: Briosco and Venegono Inferiore; immediately below: Misinto and Guanzate.
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 57 of 69 at €620; immediately above: Livigno and Malles Venosta; immediately below: Cantù and Varese.
In province CO, the towns with the closest population above the floor are Guanzate and Tavernerio.
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 Albavilla — the lowest in the group — is worth about €22 of net pay a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Lipomo (here) | — | 0.6% | 8 km | €620 |
| Tavernerio | 2.7 km | 0.55% | 10 km | €550 |
| Como | 2.7 km | 0.8% | 3 km | €750 |
| Capiago Intimiano | 3.3 km | 0.55% | 11 km | €550 |
| Cernobbio | 5.6 km | 0.6% | 4 km | €850 |
| Casnate con Bernate | 5.9 km | 0.6% | 9 km | €580 |
| Albavilla | 5.9 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 Lipomo 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 Lipomo?
The municipal IRPEF surtax in Lipomo 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.