What is the €3,000 flat healthcare deduction for cross-border workers?
Answered with official sources — Tax and withholding
Updated 11 August 2026
Answer
Italian budget law 2024 art. 1 para. 175 and L. 83/2023 art. 5 allow new cross-border workers to deduct a flat €3,000 from taxable income for mandatory Swiss health contributions (LAMal and LAINF) source: Normattiva, Law 213/2023. The deduction is an alternative to the itemised deduction of actual contributions (documented via LAMal policy). It applies only to new workers taxed in Italy, not to old ones. It is reported in box RP, line RP26 code 10. Workers with a LAMal policy with high deductible and premium <€3,000/year usually pick the flat amount; families with premiums above €5,000 should go itemised.
Official sources
Other questions on this topic
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The information on this page is for guidance only and does not replace personal advice from an accountant, lawyer or union office. Tax, social-security and permit rules change frequently: always verify with the official sources linked in each answer.