Cross-border worker tax in Varese: old vs new regime
In Varese the municipal IRPEF surtax is 0.8%. Under the new cross-border regime a typical profile keeps about €631 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
- €3,380
- /month
- Net difference
- -€631
- /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 | €11,947 |
| of which municipal surtax | — | €340 |
| Net per year | €48,134 | €40,557 |
| Net per month | €4,011 | €3,380 |
How the 2024 agreement works
Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Varese) 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 Varese the municipal surtax is 0.8%, about €340 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 8.3 km of Varese there are 6 towns with a page on this site: Induno Olona, Malnate, Arcisate, Vedano Olona, Castiglione Olona and Gavirate.
Across this group the municipal surcharge runs from 0.55% (Castiglione Olona) to 0.8% (Varese).
Varese sits at 0.8%: 7 of 7 counting from the lowest.
Of 7 comparable towns, this page ranks 7 on the municipal surcharge, at 0.8%.
Ahead in the ranking, in order: Castiglione Olona, Vedano Olona, Arcisate, Gavirate, Induno Olona and Malnate.
just ahead is Malnate (0.6%)
Across the group the highest value is 0.8% (Varese) and the lowest 0.55% (Castiglione Olona).
Of 7 comparable towns, this page ranks 7 on indicative monthly rent, at €650.
Ahead in the ranking, in order: Castiglione Olona, Vedano Olona, Gavirate, Arcisate, Malnate and Induno Olona.
just ahead is Induno Olona (€580)
Across the group the highest value is €650 (Varese) and the lowest €520 (Castiglione Olona).
Of 7 comparable towns, this page ranks 1 on population, at 80,000.
Further down the ranking: Malnate, Induno Olona, Arcisate, Gavirate, Castiglione Olona and Vedano Olona.
just behind is Malnate (17,000)
Across the group the highest value is 80,000 (Varese) and the lowest 7,444 (Vedano Olona).
Of 7 comparable towns, this page ranks 4 on distance to the border, at 12 km.
Ahead in the ranking, in order: Arcisate, Malnate and Induno Olona.
Further down the ranking: Vedano Olona, Castiglione Olona and Gavirate.
just ahead is Induno Olona (8 km)
just behind is Vedano Olona (13 km)
Across the group the highest value is 15 km (Castiglione Olona) and the lowest 5 km (Arcisate).
By population, this town ranks 2 of 69 with 80,000 residents; immediately above: Como; immediately below: Cantù and Aosta.
By distance to the border, this town ranks 30 of 69 at 12 km; immediately above: Tremezzina and Capiago Intimiano; immediately below: Albavilla and Vedano Olona.
By indicative monthly rent, this town ranks 64 of 69 at €650; immediately above: Misinto and Olgiate Comasco; immediately below: Montano Lucino and Como.
In province VA, the towns with the closest population above the floor are Tradate and Malnate.
By municipal surcharge, this town ranks 67 of 68 at 0.8%; immediately above: Verbania and Cantù; immediately below: no town.
Under the new regime, same profile, the surcharge gap against Castiglione Olona — the lowest in the group — is worth about €107 of net pay a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Varese (here) | — | 0.8% | 12 km | €650 |
| Induno Olona | 4.1 km | 0.6% | 8 km | €580 |
| Malnate | 4.4 km | 0.6% | 5 km | €550 |
| Arcisate | 5.7 km | 0.6% | 5 km | €550 |
| Vedano Olona | 6.6 km | 0.55% | 13 km | €520 |
| Castiglione Olona | 7.7 km | 0.55% | 15 km | €520 |
| Gavirate | 8.3 km | 0.6% | 15 km | €530 |
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 Varese the old regime leaves about €631 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 Varese?
The municipal IRPEF surtax in Varese 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.