Frontalieri Svizzera, net pay, year by year

Net salary calculator for cross-border workers in Switzerland

Free net salary calculator for new and old cross-border workers who live in Italy and work in Ticino, Graubunden or Valais: Swiss withholding tax, Italian income tax with the 10,000 euro exempt band, foreign tax credit, surtaxes and the figures for the 730 return. Everything runs in your browser.

Your salary

If you worked less than 12 months, enter the gross you actually received: the canton annualises the salary only to pick the rate.

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

Those paid with the salary, on top of the gross. They are subject to withholding tax but not to contributions, and are 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.

Both surtaxes are paid to the municipality and region where you were tax resident on 1 January, even if you moved later.

    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. If your municipality joined the list in 2023, the 25% option only needs you to have worked there as an employee; for the Annex 2 municipalities only Ticino and Valais count, and the calculator looks at the canton you work in today.

    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 (Assegno unico) applies instead of a tax credit; also count disabled children over 29. The calculation gives you the whole credit: between parents it is split in half, unless they agree otherwise or the spouse is a dependant.

    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.

    The same salary in three situations

    6,000 CHF gross a month over 13 payments in Ticino, single without children, aged 40, in the Italian health service, 2025 income. Only the work history and the municipality change: Como is inside the 20 km band, Milan is not.

    Old cross-border worker in ComoNew cross-border worker in ComoLiving in Milan, beyond 20 km
    Annual gross, CHF78,00078,00078,000
    Swiss contributions, CHF-8,349-8,349-8,349
    Withholding tax, CHF-8,502-6,786-8,502
    Italian tax, EUR0-15,502-13,982
    Final net, EUR65,26051,59051,279
    Net per month, EUR5,4384,2994,273
    Total take21.6%38.0%38.4%

    The monthly net is the yearly net divided by 12. The full working, with formulas and legal references, is in the calculator.

    Common questions

    How much does a cross-border worker in Switzerland take home?

    It depends mostly on when you started and where you live. On 6,000 CHF gross a month over 13 payments in Ticino, a new cross-border worker living in Como keeps about 51,590 euro a year, 4,299 a month. An old cross-border worker in the same town keeps 65,260, someone living in Milan 51,279. The calculator above works it out with your own salary, family and canton.

    What is the difference between old and new cross-border workers?

    You are an old cross-border worker if at any point between 31 December 2018 and 17 July 2023 you worked as a cross-border worker in Ticino, Graubunden or Valais. You pay tax in Switzerland only, at the full tariffs, and you do not declare the salary in Italy. If you were hired later you are a new cross-border worker: Switzerland withholds 80% of the ordinary tax, and Italy taxes the same income with a 10,000 euro exempt band and a credit for the Swiss tax.

    The guide to the four cases ›

    Is my municipality inside the 20 km band?

    The band covers 518 municipalities in Lombardy, Piedmont, Aosta Valley and Trentino-Alto Adige whose territory lies, even partly, within 20 km of the border. Each has a page with its municipal surtax, whether the 25% option is open, and a worked example.

    The list of the 518 municipalities ›

    What if I live more than 20 km from the border?

    The agreement does not cover you, but if you return home daily the double taxation convention applies: Switzerland withholds at the full tariffs and Italy taxes the same income with a credit for the Swiss tax. The 10,000 euro exempt band applies to you too. In the calculator, choose “I am outside the 20 km band”.

    How does the 10,000 euro exempt band work?

    New cross-border workers and those living beyond 20 km pay no Italian income tax on the first 10,000 euro of their Swiss salary, converted to euro and net of mandatory contributions. There is a catch: the Italian tax authority cuts the credit for the Swiss tax in the same proportion. The calculator follows the authority and, in the advanced parameters, lets you try the full credit some tax courts have granted.

    What goes into the Italian 730 tax return?

    Below the result, the “For the tax return” box gives the income for section C and the figures for line G4, the foreign tax credit. The 730 covers the income of the year before: pick the right year at the top. Old cross-border workers do not declare the Swiss salary: if it appears in the pre-filled return, take it out.

    Does my data stay private?

    Yes. The calculation runs in your browser: the salary and everything else you enter is not sent to any server.

    How reliable is the calculation?

    It uses each year’s public parameters: the cantonal withholding tariffs, the Italian income tax brackets, the regional and municipal surtaxes published by the Italian finance ministry, and the Bank of Italy exchange rates. Every line shows its formula and legal reference, and the sources page says where each number comes from. It remains an estimate: check with a tax adviser before you file.

    Sources and parameters ›