What are the 2026 withholding tax rates in Ticino? (cross-border guide)
Answered with official sources — Tax and withholding
Updated 11 August 2026
Answer
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) source: AFC Ticino, Withholding-tax directives 2026. Rates are progressive and include cantonal, municipal and federal direct tax (IFD). Example 2026 for a single without children residing in Italy (code A0N) earning CHF 6,500/month gross: about 11.9% effective. Rates were reduced in 2026 after the 15 March 2024 cantonal reform removed the intermediate 15% bracket. The Swiss employer applies the table based on the Italian residence certificate filed with Ticino tax service.
Official sources
Other questions on this topic
- How does withholding tax change for cross-border workers in Ticino from 2026?
From 1 January 2024 the new CH-IT cross-border agreement signed 23/12/2020 and ratified by Italian Law 13 June 2023 No. 83 is in force.
- 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 between 31/12/2018 and 17/07/2023 and residing within 20 km of the border) remain taxed only in Switzerland; Canton…
- How do rebates to Italian border municipalities work?
The 1974 CH-IT Agreement and the 2020 Agreement provide that Switzerland remits to Italian border municipalities (Lombardy, Piemonte) a share of withholding tax on «old» cross-border workers: 38.8% for 2024-2033, then 0%.
- Is the Swiss 13th-month bonus included in the Italian tax return?
Yes. For the new cross-border worker the 13th-month bonus is employment income under TUIR art. 51 and must be added to the IRPEF tax base in section RC.
- Does the 20 km distance from the border affect my cross-border tax status?
The tax status of 'cross-border worker' requires residing in an Italian municipality whose territory falls, even partly, within 20 km as the crow flies from the Swiss border, plus returning to one's residence daily (or at least regularly).
- How do I compute the tax credit on Swiss tax already paid?
Italian TUIR art. 165 and the CH-IT Convention of 1976 govern the foreign-tax credit. The new cross-border worker adds to the IRPEF tax base the Swiss gross income converted at the yearly ECB average rate, applies IRPEF and regional…
- Are Swiss 2nd pillar buy-ins deductible in Italy?
Voluntary buy-ins to the Swiss 2nd pillar (LPP Einkauf) are only partially deductible for the new cross-border worker: Italian TUIR art. 10 does not expressly allow LPP contributions exceeding the mandatory minimum as deductible charges.
- What is the €3,000 flat healthcare deduction for cross-border workers?
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).
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.