Tax Refunds | Frontaliere Ticino
Tax Refunds — free tools and expert guides for cross-border workers (frontalieri) between Switzerland and Italy. Compare salaries, tax, LAMal health insurance, pensions, and cost of living in Ticino. Updated 2026.
This section covers the fiscal and pension aspects of cross-border work: Swiss withholding tax, Italian IRPEF, AVS/LPP contributions, and retirement planning.
Information is updated to the 2024 New Fiscal Agreement between Italy and Switzerland, and accounts for Canton Ticino specifics regarding withholding tax and transitional regimes for historical cross-border workers (pre-2024).
Key tools include the pension planner for AVS/LPP retirement projections, the tax calendar with filing deadlines for both countries, the third pillar 3a simulator for tax-advantaged savings, and the tax credit calculator for optimising your Italian return. Each tool is tailored to cross-border worker regulations in force for 2026.
This page is part of Frontaliere Ticino, the reference platform for cross-border workers between Switzerland (Canton Ticino) and Italy. Find practical tools, updated data, and verified information.
Content is designed to help cross-border workers make informed decisions about taxation, pensions, transportation, cost of living, and administrative procedures.
Frequently asked questions
- What are fiscal rebates (ristorni) for cross-border workers?
- Fiscal rebates are compensations that Switzerland pays to Italy, equal to 40% of the withholding tax deducted from cross-border workers. These funds are distributed to the Italian municipalities where the workers reside to finance local services.
- Who receives the fiscal rebates?
- The rebates are paid to Italian municipalities located within 20 km of the Swiss border. The main beneficiary municipalities are in the provinces of Como, Varese, Verbano-Cusio-Ossola, and Sondrio.
- How much is a fiscal rebate worth per municipality?
- The amount varies greatly: municipalities with many cross-border workers like Lavena Ponte Tresa, Porlezza, or Ponte Chiasso receive hundreds of thousands of euros, while smaller municipalities receive lower amounts. The annual total exceeds €90 million.
- Will rebates continue under the new 2026 agreement?
- Yes, but with a gradual reduction. Under the new agreement, Switzerland will retain 80% of the tax (instead of the current 61.5%). Italy will compensate municipalities with its own funds during the transitional period until 2033.
- How can I find out how much my municipality receives from rebates?
- Our page shows the historical rebate data for each Italian border municipality. Data is updated annually based on official communications between the two states.