Frontalieri Svizzera, net pay, year by year

Swiss cross-border workers - net salary calculator

Work out the net pay of a cross-border worker living in Italy and employed in Ticino, Graubunden or Valais: Swiss contributions, withholding tax, Italian income tax, surtaxes, foreign tax credit and health contribution. Everything runs in your browser.

Your salary

The number of payments still matters: it decides how the 13th salary is withheld.

Excluded from Italian income tax. Leave at zero if you do not receive them.

Income year

The year you earned the salary. The 2026 tax return covers 2025 income.

Where you live

Search for your municipality. If it is not among the 518 within 20 km of the border, use the button below.

    How you work

    Do you return to Italy every day?

    Returning daily is what the cross-border status rests on. Up to 45 days a year without returning are allowed for work reasons.

    Your work history

    Even for a single period. This is the condition for the transitional regime reserved to "old" cross-border workers.

    Withholding tax

    Ticino and Valais publish only the tariffs without church tax.

    Pension and insurance

    Leave empty for the legal minimum. The employer pays at least half. Sets the occupational pension rate: 7% from 25 to 34, 10% from 35 to 44, 15% from 45 to 54, 18% from 55.

    Health cover

    Your Italian situation

    The credit already worked out, not the expense.

    Dependants

    Under 21 the universal child allowance applies instead of a tax credit.

    Advanced parameters and calculation method

    The tax authority reduces the foreign tax in proportion to the share of income that is actually taxed, that is net of the exempt band. Several tax courts have granted the full credit instead.