What are the 2026 withholding tax rates in Ticino? (cross-border guide)
Answered with official sources — Tax and withholding
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
1Other questions on this topic
- 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?
The 2020 Agreement provides that each of the cantons of Grigioni, Ticino and Valais pays 40% of the gross tax on art. 9 cross-border workers, for tax years up to the one ending on 31/12/2033.
- 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 status requires residence in a municipality on the official list, whose territory falls at least partly within the 20 km zone, work in the cantons of GR, TI or VS, and returning home in principle daily, with a tolerance of 45 days a year for work reasons.
- How do I compute the tax credit on Swiss tax already paid?
Italian TUIR art. 165 (from 2027 art. 185 Legislative Decree 117/2026) and the CH-IT Convention of 1976 govern the foreign-tax credit.
- Are Swiss 2nd pillar buy-ins deductible in Italy?
The Italian tax treatment of a Swiss 2nd-pillar buy-in or voluntary contribution is not automatic: it must be checked against the type of contribution, tax year and supporting documents; a voluntary buy-in should not be treated as…
- Is there a €3,000 flat healthcare deduction for cross-border workers?
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.