Living in Morteau and working in Switzerland: eight cantons (declared in France) regime

How the taxation works

Which regime applies depends on the Swiss canton where you work, not on the town you live in and not on the crossing nearest your home. Two people in the same town working in different cantons fall under different regimes.

If you live in Morteau and work in one of the eight cantons under the 1983 agreement (here Vaud, Neuchâtel, Jura or Valais), France taxes you: it taxes the full Swiss income via the annual return, with a flat-rate 10% allowance and the French progressive scale. Switzerland receives a 4.5% compensation from France in return. For the reference profile the annual tax is about €8,993.

Source: impots.gouv.fr, brochure ufficiale "Déclaration des revenus 2025" (barème + forfait 10% + décote); accord frontalieri 1983

Useful reading

The calculator implements the Italy-Switzerland cross-border regime (Ticino withholding tax plus Italian IRPEF with its allowance). It does not reproduce the regime described on this page, so its result does not apply to residents here.

Compared with the nearest towns

Within 89 km of Morteau there are 6 towns with a page on this site: Villers-le-Lac, Pontarlier, Delle, Hauts de Bienne, Divonne-les-Bains and Gex.

Across this group the distance to the border runs from 4 km (Delle) to 18 km (Morteau).

Morteau sits at 18 km: 7 of 7 counting from the lowest.

Of 7 comparable towns, this page ranks 5 on indicative monthly rent, at €800.

Ahead in the ranking, in order: Delle, Hauts de Bienne, Pontarlier and Villers-le-Lac.

Further down the ranking: Gex and Divonne-les-Bains.

just ahead is Villers-le-Lac (€773)

just behind is Gex (€1,059)

Across the group the highest value is €1,392 (Divonne-les-Bains) and the lowest €533 (Delle).

Of 7 comparable towns, this page ranks 4 on population, at 6,953.

Ahead in the ranking, in order: Pontarlier, Gex and Divonne-les-Bains.

Further down the ranking: Delle, Villers-le-Lac and Hauts de Bienne.

just ahead is Divonne-les-Bains (10,464)

just behind is Delle (5,623)

Across the group the highest value is 18,067 (Pontarlier) and the lowest 5,032 (Hauts de Bienne).

Of 20 comparable towns, this page ranks 12 on population, at 6,953.

Ahead in the ranking, in order: Annemasse, Pontarlier, Saint-Julien-en-Genevois, Saint-Genis-Pouilly, Gex, Gaillard, Divonne-les-Bains, Ville-la-Grand, Prevessin-Moens, Reignier-Esery and Cranves-Sales.

Further down the ranking: Thoiry, Ambilly, Cessy, Delle, Cruseilles, Villers-le-Lac, Ornex and Hauts de Bienne.

just ahead is Cranves-Sales (7,762)

just behind is Thoiry (6,569)

Across the group the highest value is 37,628 (Annemasse) and the lowest 5,032 (Hauts de Bienne).

Of 20 comparable towns, this page ranks 19 on the distance to the border, at 18 km.

Ahead in the ranking, in order: Gaillard, Ambilly, Saint-Julien-en-Genevois, Cessy, Delle, Saint-Genis-Pouilly, Ornex, Prevessin-Moens, Annemasse, Ville-la-Grand, Divonne-les-Bains, Thoiry, Reignier-Esery, Villers-le-Lac, Gex, Hauts de Bienne, Pontarlier and Cruseilles.

Further down the ranking: Cranves-Sales.

just ahead is Cruseilles (17 km)

just behind is Cranves-Sales (19 km)

Across the group the highest value is 19 km (Cranves-Sales) and the lowest 2 km (Gaillard).

Of 20 comparable towns, this page ranks 5 on indicative monthly rent, at €800.

Ahead in the ranking, in order: Delle, Hauts de Bienne, Pontarlier and Villers-le-Lac.

Further down the ranking: Ville-la-Grand, Gaillard, Cruseilles, Reignier-Esery, Cessy, Annemasse, Cranves-Sales, Gex, Ambilly, Saint-Julien-en-Genevois, Saint-Genis-Pouilly, Ornex, Thoiry, Prevessin-Moens and Divonne-les-Bains.

just ahead is Villers-le-Lac (€773)

just behind is Ville-la-Grand (€808)

Across the group the highest value is €1,392 (Divonne-les-Bains) and the lowest €533 (Delle).

Of 3 comparable towns, this page ranks 2 on population in Doubs, at 6,953.

Ahead in the ranking, in order: Pontarlier.

Further down the ranking: Villers-le-Lac.

just ahead is Pontarlier (18,067)

just behind is Villers-le-Lac (5,292)

Across the group the highest value is 18,067 (Pontarlier) and the lowest 5,292 (Villers-le-Lac).

Of 3 comparable towns, this page ranks 3 on distance in Doubs, at 18 km.

Ahead in the ranking, in order: Villers-le-Lac and Pontarlier.

just ahead is Pontarlier (15 km)

Across the group the highest value is 18 km (Morteau) and the lowest 11 km (Villers-le-Lac).

Of 3 comparable towns, this page ranks 3 on rent in Doubs, at €800.

Ahead in the ranking, in order: Pontarlier and Villers-le-Lac.

just ahead is Villers-le-Lac (€773)

Across the group the highest value is €800 (Morteau) and the lowest €758 (Pontarlier).

The Col-des-Roches (Col France) crossing also serves Villers-le-Lac.

The six nearest towns use these reference crossings: Col-des-Roches (Col France), L'Auberson-Les Fourgs, Boncourt-Delle (A16), La Cure-Les Rousses, Crassier-Divonne and Sauverny.

The dataset links the Doubs department to canton Neuchâtel through the Col-des-Roches (Col France) crossing; the canton where you work, not this route, determines the tax regime.

Straight-line distances computed from the town-centre coordinates in our dataset. Road distance to the nearest crossing, population and indicative rent from the French municipal dataset (INSEE). Rent estimate based on 1,778 DGALN/DHUP observations.

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