Cross-border worker tax in Olgiate Comasco: old vs new regime
In Olgiate Comasco 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 Olgiate Comasco) 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 Olgiate Comasco the municipal surtax is 0.7%, about €298 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 6.1 km of Olgiate Comasco there are 6 towns with a page on this site: Lurate Caccivio, Colverde, Villa Guardia, Montano Lucino, Appiano Gentile and Venegono Superiore.
Across this group the municipal surcharge runs from 0.55% (Colverde) to 0.7% (Olgiate Comasco).
Olgiate Comasco sits at 0.7%: 7 of 7 counting from the lowest.
Of 7 comparable towns, this page ranks 7 on the municipal surcharge, at 0.7%.
Ahead in the ranking, in order: Colverde, Venegono Superiore, Villa Guardia, Appiano Gentile, Lurate Caccivio and Montano Lucino.
just ahead is Montano Lucino (0.6%)
Across the group the highest value is 0.7% (Olgiate Comasco) and the lowest 0.55% (Colverde).
Of 7 comparable towns, this page ranks 6 on indicative monthly rent, at €620.
Ahead in the ranking, in order: Venegono Superiore, Colverde, Villa Guardia, Lurate Caccivio and Appiano Gentile.
Further down the ranking: Montano Lucino.
just ahead is Appiano Gentile (€600)
just behind is Montano Lucino (€680)
Across the group the highest value is €680 (Montano Lucino) and the lowest €520 (Venegono Superiore).
Of 7 comparable towns, this page ranks 1 on population, at 11,600.
Further down the ranking: Lurate Caccivio, Villa Guardia, Appiano Gentile, Venegono Superiore, Colverde and Montano Lucino.
just behind is Lurate Caccivio (10,500)
Across the group the highest value is 11,600 (Olgiate Comasco) and the lowest 5,500 (Montano Lucino).
Of 7 comparable towns, this page ranks 2 on distance to the border, at 7 km.
Ahead in the ranking, in order: Colverde.
Further down the ranking: Lurate Caccivio, Appiano Gentile and Venegono Superiore.
Tied with this page: Montano Lucino (7 km) and Villa Guardia (7 km).
Across the group the highest value is 13 km (Venegono Superiore) and the lowest 4 km (Colverde).
By population, this town ranks 15 of 69 with 11,600 residents; immediately above: Luino and Morbegno; immediately below: Lurate Caccivio and Mandello del Lario.
By distance to the border, this town ranks 16 of 69 at 7 km; immediately above: Verbania and Villadossola; immediately below: Colico and Induno Olona.
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 Lurate Caccivio and Fino Mornasco.
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 Colverde — 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 |
|---|---|---|---|---|
| Olgiate Comasco (here) | — | 0.7% | 7 km | €620 |
| Lurate Caccivio | 2.3 km | 0.6% | 10 km | €590 |
| Colverde | 3.5 km | 0.55% | 4 km | €550 |
| Villa Guardia | 4.5 km | 0.55% | 7 km | €550 |
| Montano Lucino | 4.7 km | 0.6% | 7 km | €680 |
| Appiano Gentile | 5.5 km | 0.6% | 12 km | €600 |
| Venegono Superiore | 6.1 km | 0.55% | 13 km | €520 |
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 Olgiate Comasco 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 Olgiate Comasco?
The municipal IRPEF surtax in Olgiate Comasco 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.