Is there a €3,000 flat healthcare deduction for cross-border workers?
Answered with official sources — Tax and withholding
Answer
No, it does not appear in the rules on cross-border workers. Art. 5 of Italian Law 83/2023 (from 2027 art. 218 Legislative Decree 117/2026) concerns mandatory contributions to sector early-retirement schemes, deductible in the documented amount. Para. 175 of Law 147/2013 is the €10,000 exemption (from 2027 art. 217 Legislative Decree 117/2026). The SSN contribution («tassa salute») comes from paras. 237-239 of Law 213/2023: it is a payment to the Region, not a deduction. The Italian deductibility of LAMal and LAINF premiums is not confirmed by the sources cited: check it with a CAF or a qualified adviser.
Official sources
4- normattiva.itwww.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2023-06-13;83
- normattiva.itwww.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2023-12-30;213
- agenziaentrate.gov.itwww.agenziaentrate.gov.it/portale/documents/20143/5476618/Circolare+Smart+working+e+Frontalieri+18+ago+2023.pdf/988122df-912b-afd1-8942-c2b20f0ab64c
- gazzettaufficiale.itwww.gazzettaufficiale.it/eli/gu/2026/07/03/152/so/26/sg/pdf
Other questions on this topic
- Which sections of Italian Redditi PF 2026 must a new cross-border worker fill?
The new cross-border worker fills at least section RC (foreign employment income, code 4, with the exempt share in line RC5) and section CE (foreign tax credit).
- How does the €10,000 IRPEF exemption work for cross-border workers?
The exemption comes from art. 1 para. 175 of Italian Law 147/2013, with the limit set by art. 4 of Law 83/2023: the exempt share of employment income earned abroad in a border zone or neighbouring country, continuously and as the sole…
- Where can I find a complete, up-to-date guide to cross-border worker taxation for 2026?
The Italy-Switzerland Agreement of 23/12/2020, in force since 17/07/2023, applicable from 1 January 2024 and ratified by Italian Law 83/2023, sets out two regimes: 'old' cross-border workers (Italian residents who meet art. 9, having…
- Does getting married or having children change the taxes I pay as a cross-border worker?
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- What are the 2026 withholding tax rates in Ticino?
Canton Ticino publishes yearly withholding-tax tables for singles (A), married single-earner (B), married dual-earner (C), single-parent (H) and minors with multiple employers (L). Rates are progressive and include cantonal, municipal and federal direct tax (IFD).
- How does withholding tax change for cross-border workers in Ticino from 2026?
The CH-IT cross-border agreement of 23/12/2020 entered into force on 17/07/2023 and has applied since 1 January 2024; Italy ratified it with Law 13 June 2023 No. 83. «New» cross-border workers are those covered by art. 2 of the Agreement who do not fall under art. 9.
- What is the tax difference between «old» and «new» cross-border workers?
The watershed is 17 July 2023, the Agreement's entry into force. «Old» workers (employed in Ticino, Grigioni or Valais on 17/07/2023, or between 31/12/2018 and that date, and residing in a municipality on the official list) remain taxed…
- How do rebates to Italian border municipalities work?
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