Simulation net · Nouveau frontalier · Moins 20 km
Salaire Net CHF 100'000
Simulation complète du salaire net pour un frontalier gagnant CHF 100'000 brut — comparaison résident CH vs frontalier IT. Mise à jour 2026.
| Résident CH (Permis B) | Frontalier IT (Permis G) | |
|---|---|---|
| Revenu brut annuel | CHF 100'000 | CHF 100'000 |
| Family allowances | CHF 0 | CHF 0 |
| Cotisations sociales (AVS/AC/LAA/IJM/LPP) | CHF -12'900 | CHF -12'900 |
| Impôt à la source tessinois | CHF -13'200 | CHF -10'560 |
| IRPEF Italie (solde) | CHF 0 | CHF -20'140 |
| Assurance maladie | CHF -4'200 | CHF 0 |
| Revenu net annuel | CHF 69'700 | CHF 56'400 |
| Revenu net mensuel | CHF 5'808 | CHF 4'700 |
Questions fréquentes
Quel est le salaire net avec CHF 100'000 brut en tant que frontalier?
Un nouveau frontalier avec CHF 100'000 brut perçoit environ CHF 56'400 net par an (CHF 4'700/mois).
Quel barème fiscal s'applique pour CHF 100'000 célibataire?
Le barème A s'applique avec un taux effectif de 13.2%.
Comment le salaire net est calculé
With a gross annual income of CHF 100'000, the Swiss employer withholds mandatory social contributions of approximately CHF 12'900: AVS (5.3%), unemployment insurance (1.1%), accident insurance (0.7%), daily sickness allowance (0.8%), and occupational pension LPP. The Ticino withholding tax is calculated using table tableA, resulting in an effective rate of 13.2%.
Régime fiscal appliqué
As a new cross-border worker (2024+ agreement), income is subject to concurrent taxation: 80% of the withholding tax stays in Switzerland and 20% is returned to Italy. Italian IRPEF applies with a €10,000 deduction and proportional tax credit for Swiss taxes paid.
Impact de la situation familiale
As a single person, tax table A applies. No family allowances apply.
Zone de distance frontalière
Living within 20 km of the Swiss border, 80% of the withholding tax stays in Switzerland and 20% goes to your Italian municipality.
Budget mensuel indicatif
Monthly, a Swiss resident nets approximately CHF 5'808, while an Italian cross-border worker receives about EUR 5.151/month (at CHF/EUR 1.096).
Conseils pratiques
To optimize your CHF-EUR conversion, services like Wise or Fineco offer better exchange rates than traditional banks.