How are new cross-border workers taxed from 2024?

From 2024, new cross-border workers (hired from 17 July 2023) are subject to dual taxation: Swiss withholding tax at source (80% stays in Switzerland) and Italian IRPEF with a EUR 10,000 exemption and tax credit for Swiss taxes paid. The Italian tax return is mandatory.

What is the €10,000 exemption for new cross-border workers?

Under the new 2026 tax agreement, cross-border workers hired from 17 July 2023 benefit from a €10,000 exemption: the first €10,000 of income converted to euros is not taxed in Italy. IRPEF is paid only on the amount exceeding the exemption. According to Elena Colombo, international tax accountant: 'The exemption is applied automatically in the tax return and represents a tangible benefit for all new cross-border workers'.

How does the tax credit work to avoid double taxation?

The tax credit allows new cross-border workers to deduct Swiss taxes paid from Italian IRPEF, avoiding double taxation. The credit is limited to the lesser of Swiss tax paid and Italian tax due on the same income. It is claimed in the Italian tax return.

How do I calculate my net salary as a new cross-border worker?

Use the free simulator on frontaliereticino.ch: enter gross salary, marital status, children, and municipality of residence. The tool calculates Swiss withholding tax, social contributions (AVS, AC, LPP), Italian IRPEF with EUR 10,000 exemption, and tax credit to show your exact net salary.

Come si calcolano le tasse per i nuovi frontalieri 2026?

Il calcolo segue tre fasi: prima si sottraggono i contributi sociali svizzeri (AVS 5,3%, AC 1,1%, LPP in base all'età), poi si applica l'imposta alla fonte cantonale al 80% dell'aliquota ordinaria in base alla tabella A/B/C/H, infine si calcola l'IRPEF italiana sul reddito convertito in EUR meno la franchigia di €10.000, detraendo il credito d'imposta per le tasse già versate in Svizzera.

Qual è la franchigia per nuovi frontalieri?

La franchigia per i nuovi frontalieri è di €10.000 annui. Questo significa che i primi €10.000 di reddito da lavoro prodotto in Svizzera sono esenti da IRPEF in Italia. La franchigia si applica automaticamente in fase di dichiarazione dei redditi e riduce significativamente il carico fiscale italiano rispetto all'imposizione ordinaria.

Differenza tra vecchi e nuovi frontalieri per le tasse?

I vecchi frontalieri (assunti prima del 17/07/2023 e residenti entro 20 km dal confine) pagano solo l'imposta alla fonte in Svizzera e sono esenti IRPEF in Italia. I nuovi frontalieri pagano sia l'imposta alla fonte svizzera (ridotta all'80%) sia l'IRPEF italiana, ma beneficiano della franchigia di €10.000 e del credito d'imposta. Per stipendi sotto €35.000 la differenza netta è spesso inferiore a €100/mese.

Tax Simulation New Cross Border Workers | Frontaliere Ticino

Tax Simulation New Cross Border Workers — 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.

Last updated: April 2026

By Frontaliere Ticino Editorial Team · Cross-border tax & pension specialists

The new cross-border worker tax simulation calculates your net salary under the 2024 New Fiscal Agreement between Italy and Switzerland. If you started working in Switzerland after 17 July 2023, you are classified as a "new cross-border worker" and subject to concurrent taxation in both countries.

Switzerland withholds tax at source (80% of the ordinary Canton Ticino rate for residents within 20 km of the border, 100% for those beyond), while Italy levies IRPEF on the same income with a EUR 10,000 franchise for all cross-border workers. A foreign tax credit prevents double taxation by deducting Swiss tax from Italian IRPEF.

Use the free simulator to enter your gross annual salary in CHF, marital status, children, and municipality of residence. The tool applies Swiss social deductions (AVS 5.3%, unemployment 1.1%, LPP by age), Canton Ticino withholding tax, Italian IRPEF with the franchise, and the tax credit — showing your monthly net in EUR.

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

How are new cross-border workers taxed from 2024?: From 2024, new cross-border workers (hired from 17 July 2023) are subject to dual taxation: Swiss withholding tax at source (80% stays in Switzerland) and Italian IRPEF with a EUR 10,000 exemption and tax credit for Swiss taxes paid. The Italian tax return is mandatory.
What is the €10,000 exemption for new cross-border workers?: Under the new 2026 tax agreement, cross-border workers hired from 17 July 2023 benefit from a €10,000 exemption: the first €10,000 of income converted to euros is not taxed in Italy. IRPEF is paid only on the amount exceeding the exemption. According to Elena Colombo, international tax accountant: 'The exemption is applied automatically in the tax return and represents a tangible benefit for all new cross-border workers'.
How does the tax credit work to avoid double taxation?: The tax credit allows new cross-border workers to deduct Swiss taxes paid from Italian IRPEF, avoiding double taxation. The credit is limited to the lesser of Swiss tax paid and Italian tax due on the same income. It is claimed in the Italian tax return.
How do I calculate my net salary as a new cross-border worker?: Use the free simulator on frontaliereticino.ch: enter gross salary, marital status, children, and municipality of residence. The tool calculates Swiss withholding tax, social contributions (AVS, AC, LPP), Italian IRPEF with EUR 10,000 exemption, and tax credit to show your exact net salary.
Come si calcolano le tasse per i nuovi frontalieri 2026?: Il calcolo segue tre fasi: prima si sottraggono i contributi sociali svizzeri (AVS 5,3%, AC 1,1%, LPP in base all'età), poi si applica l'imposta alla fonte cantonale al 80% dell'aliquota ordinaria in base alla tabella A/B/C/H, infine si calcola l'IRPEF italiana sul reddito convertito in EUR meno la franchigia di €10.000, detraendo il credito d'imposta per le tasse già versate in Svizzera.