Cross-border worker in Malonno
If you live in Malonno, in the province of Brescia, 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 Malonno is taxed
| Province | Brescia (BS) |
|---|---|
| Region | Lombardia |
| 20 km band | Yes, the municipality is on the agreement's list |
| Omnibus decree | Annex 2: you may opt for the 25% substitute tax |
| Municipal surtax | 0.75% |
| Municipal surtax exemption | 15,000 EUR |
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 Malonno.
| Annual gross | 78,000 CHF |
|---|---|
| Swiss contributions | -8,349 CHF |
| Withholding tax | -6,786 CHF |
| Swiss net | 62,865 CHF |
| Italian tax | -15,534 EUR |
| of which municipal surtax | 483 EUR |
| Final net | 51,557 EUR |
| Total take | 38.1% |
How much the municipality matters, in the province of Brescia
On the same salary the only thing that differs between municipalities of one province is the municipal surtax. Of the 11 municipalities in the province of Brescia that fall inside the 20 km band, Malonno ranks 10 for net pay.
- Highest net: Edolo, 52,040 EUR
- Lowest net: Vione, 51,557 EUR
Between first and last there is 483 EUR a year.
The 25% option for residents of Malonno
Malonno is one of the municipalities that joined the 20 km band only in 2023. Anyone already working in Ticino, Graubunden or Valais between 31.12.2018 and 17.07.2023 may choose, in their tax return, a substitute tax of 25% of the tax paid in Switzerland instead of income tax and both surtaxes. With the option the canton applies the full tariffs rather than the reduced ones, so it does not always pay off.
- Ordinary taxation: 51,557 EUR
- 25% substitute tax: 62,992 EUR
In the example above the better choice is 25% substitute tax, worth 11,435 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.
Municipalities near Malonno
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 Malonno. Distances are straight-line, between town centres.
| Municipality | Distance | Net compared with Malonno |
|---|---|---|
| Berzo Demo (BS) | 3 km | +111 EUR |
| Paisco Loveno (BS) | 4 km | +354 EUR |
| Sonico (BS) | 6 km | +225 EUR |
| Edolo (BS) | 7 km | +483 EUR |
| Corteno Golgi (BS) | 8 km | +225 EUR |
| Monno (BS) | 11 km | +483 EUR |
| Incudine (BS) | 12 km | +483 EUR |
| Tovo di Sant'Agata (SO) | 13 km | +483 EUR |
| Sernio (SO) | 14 km | +483 EUR |
| Lovero (SO) | 14 km | +483 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.