Sources and parameters
Every number the calculator uses comes from a public source. Here they are, with the date each was checked.
Parameters checked on 2026-09-13.
Parameters by income year
| Item | 2024 | 2025 | 2026 (provisional) |
|---|---|---|---|
| IRPEF | 23% ≤ 28,000 / 35% ≤ 50,000 / 43% + | 23% ≤ 28,000 / 35% ≤ 50,000 / 43% + | 23% ≤ 28,000 / 33% ≤ 50,000 / 43% + |
| Cross-border exempt band | 10,000 EUR | 10,000 EUR | 10,000 EUR |
| Employment tax credit | 1,955 / 690 min | 1,955 / 690 min | 1,955 / 690 min |
| Supplementary payment | 1,200 EUR | 1,200 EUR | 1,200 EUR |
| Omnibus substitute tax | 25% | 25% | 25% |
| Health contribution, Lombardy | not charged | not charged | not charged |
| AVS/AI/IPG | 5.3% | 5.3% | 5.3% |
| Unemployment insurance | 1.1%, cap 148,200 CHF | 1.1%, cap 148,200 CHF | 1.1%, cap 148,200 CHF |
| Pension coordination deduction | 25,725 CHF | 26,460 CHF | 26,460 CHF |
| Pension max insured salary | 88,200 CHF | 90,720 CHF | 90,720 CHF |
| LAINP | 1% | 1% | 1% |
| Exchange rate, CHF per EUR | 0.9526 | 0.937 | 0.9236 * |
* Average of the months published so far: the yearly average does not exist yet for the current year.
Data shipped with the site
- 518 municipalities of the 20 km band, with their land registry code and the Omnibus annex marking
- Municipal surtax for every Italian municipality, for 2024, 2025 and 2026
- Withholding tariffs for Ticino, Graubunden and Valais, for 2024, 2025 and 2026
Primary sources
- Cantone Ticino, Accordo sull’imposizione dei frontalieri
- L. 13 giugno 2023 n. 83 (ratifica dell’Accordo)
- DL 9 agosto 2024 n. 113 art. 6 e Allegati 1-2 (decreto Omnibus)
- L. 30 dicembre 2023 n. 213 art. 1 c. 237-239 (contributo SSN)
- Agenzia delle Entrate, istruzioni 730
- MEF, addizionale comunale all’IRPEF (tabella scaricabile)
- MEF, addizionale regionale all’IRPEF
- ESTV, tariffe dell’imposta alla fonte sui salari
- Banca d’Italia, tassi di cambio
Still to be confirmed
- Which Swiss contributions come off the gross: those compulsory by law do (Circolare 17/E/2015), but the tax authority has not ruled on the accident premium or on pension contributions above the legal minimum.
- Which amount picks the L. 207/2024 band when the exempt band applies: the calculator uses the income after it.
- The health contribution exists in law, but no region has adopted the act that makes it due: the calculator leaves it out until one does.
- The exchange rate: the law asks for the rate of the day the salary is paid, or the monthly average (art. 9 TUIR). The calculator uses the yearly average, which moves a monthly salary by a few euro; for the 25% option the yearly average is the one the law prescribes.
- The 2026 parameters stay provisional until the 2027 return instructions.
For AI agents and developers
The calculator is also available to AI agents, running the same calculation as the site: a guide for agents, an API and an MCP server.
- Guide for agents (agents.md)
- API and its OpenAPI description:
/api/v1/calculate,openapi.json - MCP server, to add as a connector:
https://frontaliere.tax/mcp
The website computes in your browser and sends nothing. The API and the MCP server compute on Cloudflare’s servers instead: the inputs are used only to build the response, they are not stored, and no per-request logs are kept.