Cross-border worker in Martello

If you live in Martello, in the province of Bolzano, 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.

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 Martello.

The 25% option for residents of Martello

Martello 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: 52,695 EUR
• 25% substitute tax: 62,992 EUR

In the example above the better choice is 25% substitute tax, worth 10,297 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 ›

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 Martello. Distances are straight-line, between town centres.

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.