Frontalieri Svizzera, net pay, year by year

Cross-border worker in Brenna

If you live in Brenna, in the province of Como, and work as an employee in Ticino, Graubunden or Valais, this page sets out the rules that apply to you and works an example with your municipality's real figures.

How Brenna is taxed

ProvinceComo (CO)
RegionLombardia
20 km bandYes, the municipality is on the agreement's list
Omnibus decreeNot in the annexes, so the 25% option is not available
Municipal surtax0.75%
Municipal surtax exemptionNo exemption threshold

Example: 6,000 CHF a month, 13 payments

A new cross-border worker, single without children, aged 40, working in Ticino and staying in the Italian health service. The figures use the 2025 parameters and the municipal surtax of Brenna.

Annual gross78,000 CHF
Swiss contributions-8,349 CHF
Withholding tax-6,786 CHF
Swiss net62,865 CHF
Italian tax-15,534 EUR
of which municipal surtax483 EUR
Final net51,557 EUR
Total take38.1%

How much the municipality matters, in the province of Como

On the same salary the only thing that differs between municipalities of one province is the municipal surtax. Of the 147 municipalities in the province of Como that fall inside the 20 km band, Brenna ranks 109 for net pay.

  • Highest net: Bellagio, 52,040 EUR
  • Lowest net: Trezzone, 51,525 EUR

Between first and last there is 515 EUR a year.

Work out your own net

This page uses a standard example. Enter your own salary, family situation and canton for the full calculation, with every line explained and the figures to carry into the tax return.

Calculator ›

Municipalities near Brenna

For the same example, how the yearly net would change if you lived in one of the 10 municipalities of the 20 km band closest to Brenna. Distances are straight-line, between town centres.

MunicipalityDistanceNet compared with Brenna
Alzate Brianza (CO)2 km-32 EUR
Anzano del Parco (CO)2 km+197 EUR
Lurago d'Erba (CO)3 km-32 EUR
Inverigo (CO)3 km-32 EUR
Orsenigo (CO)4 km+161 EUR
Alserio (CO)4 km-32 EUR
Carugo (CO)4 km-32 EUR
Cantù (CO)4 km+12 EUR
Arosio (CO)5 km-32 EUR
Montorfano (CO)5 km+30 EUR

All 518 municipalities of the 20 km band

This site is not tax advice. It is an indicative calculation from public parameters current as of 2025. Check with a tax adviser before you file.