Nettometer
EN

Working in Switzerland, living in Italy: your net salary

Gross salary in Switzerland, household in Italy: deductions in both countries, the cross-border status and what you keep.

Rules 2026 · updated 11 November 2026

Gross salary
CHF

Gross pay from your employer in CHF.

h

Your job in Switzerland

Used for the Swiss withholding tax estimate and the comparison.

Monthly mode: 13 payments. Hourly mode: +8.33 % pro rata.

More options

Determines the BVG age credit.

%

Employer-specific, typically 0.7–2 % (see payslip).

%
%

Many pension funds charge more than the legal minimum (half the age credit).

Your household in Italy

%

Working days and cross-border status

New frontaliere: 80 % Swiss tax + Italian tax with credit

Frontaliere in Ticino, Graubünden or Valais at any time between 31 Dec 2018 and 17 Jul 2023.

Municipality on the official lists of the 2020 agreement.

At most 45 days a year for work reasons; holidays and sick days do not count. Above that the frontaliere status is lost for the year.

Up to 25 % of working time from home in Italy counts as work in Switzerland (protocol in force since 9 February 2026).

Health insurance

Your choice (right of option)
Assumptions

Default: ECB reference rate of 11 November 2026 (1 CHF = 1.0830 €). The official rate for 2026 income is published only in 2027.

%

Leave empty for the estimate; enter the rate from your payslip to override it.

Days actually worked (without holidays and sick days); base for the shares above.

Your net incomeNew frontaliere: 80 % Swiss tax + Italian tax with credit
Net per year
€58,207
gross €97,470
≈ CHF 53,746
Net per month
€4,851
gross €8,123
≈ CHF 4,479
average of 12 months
Net per hour
€27.98
gross €46.86
≈ CHF 25.84
Net €58,207 59.7%Deductions Switzerland €20,206 20.7%Deductions Italy €19,058 19.6%

Breakdown

Gross salary€97,470CHF 90,000
Switzerland — country of work
AHV/IV/EO (old-age, disability, income compensation)5.3%€5,166CHF 4,770
Unemployment insurance (ALV)1.1%€1,072CHF 990
Non-occupational accident insurance (NBU)1%€975CHF 900
Occupational pension (BVG / 2nd pillar)3.53%Insured (coordinated) salary CHF 63540 × 5.00 %.€3,441CHF 3,177
Swiss withholding tax9.8%Ticino 2026 table R0: 9.8 % (= 80 % of tariff A, 12.3 %, rounded down to 0.1 point).€9,552CHF 8,820
Subtotal 20.7%€20,206
Italy — country of residence
Income tax Italy (residence)IRPEF on 77,791 € 25,650.23 € − tax credits 0.00 € − credit for the Swiss tax 8,464.02 € + regional surcharge 1,249.09 € + municipal surcharge 622.33 €.€19,058
Subtotal 19.6%€19,058
Total deductions 40.3%€39,263
Net income€58,207
Net income in CHFCHF 53,746

If you lived and worked in Switzerland

Net as a residentCHF 69,427 ≈ €75,189
Net as a cross-border worker€58,207

€16,982 less per year as a cross-border worker

Both figures before health insurance (premiums vary by insurer). Living costs are not included. Swiss resident, ordinary assessment in the work commune; health-insurance premiums are not deducted in this figure.

Full salary calculator in Switzerland →

Conversion and days

Annual gross salaryCHF 90,000
Paid hours per year for per-hour figures (weekly hours × 52)2,080 h
Exchange rate (EUR per CHF, your input)1.0830
= Annual gross in EUR€97,470

Good to know

  • New frontaliere (Accordo CH-IT 2020, hired as frontaliere from 17.07.2023): Switzerland withholds 80 % of the ordinary withholding tax (tariffs R/S/T/U); Italy taxes the salary above the 10,000 € franchigia and credits the Swiss tax, reduced in the same proportion as the income left out (art. 165 c. 10 TUIR). The credit reduces IRPEF only; regional and municipal surcharges are due whenever IRPEF remains after the credit.
  • Italian tax as modelled: Swiss pay converted at one annual rate, minus the compulsory AHV/IV/EO, ALV and BVG contributions (NBU/KTG and health premiums not deducted); IRPEF 2026 brackets with the work, dependent-spouse (income ≤ 2,840.51 €) and children-21–29 credits of it.js. Also applied, because they cover all employment income (art. 49 TUIR) and the 2026 return instructions include frontier-zone pay (code 4): the cuneo-fiscale tax-free sum (income up to 20,000 €), the extra credit of up to 1,000 € (20,000–40,000 €) and the trattamento integrativo (up to 28,000 €); the 10,000 € franchigia is not part of the income for these thresholds.
  • Health insurance: right of option — Italian national health service (SSN; no contribution is modelled) or Swiss LAMal (enter your premium; none is assumed and it is not deducted from the Italian tax base).
  • Amounts in EUR at 1.0830 EUR per CHF.
Official sources (23) · 2026

Working in Switzerland, living in Italy: old and new frontalieri

Under the 2020 agreement you are a frontaliere if you live within 20 km of the border, work in Ticino, Graubünden or Valais and return home in principle every day, with up to 45 non-return days a year for work reasons. New frontalieri pay a Swiss withholding tax of 80 % of the normal rate (in Ticino the official tables R, S, T and U); Italy then taxes the salary above a 10,000 € allowance (franchigia) and credits the Swiss tax. Old frontalieri — frontaliere at any time between 31 December 2018 and 17 July 2023 — are taxed only in Switzerland until 2033.

For the Italian tax the calculator takes the Swiss salary minus the compulsory AHV/IV/EO, unemployment and BVG contributions, converted at one annual rate, deducts the franchigia and applies the 2026 IRPEF brackets with tax credits, the credit for the Swiss tax (reduced in proportion to the franchigia) and the regional and municipal surcharges. Telework from home in Italy up to 25 % of working time counts as work in Switzerland, under the protocol in force since 9 February 2026.

If you are not a frontaliere — outside the 20-km zone, working in another canton or not returning daily — Switzerland applies its full withholding tax and Italy taxes the whole salary with a credit, without the franchigia. Not settled yet: how Italy applies the agreement’s floor clause, and the health contribution for old frontalieri. In Ticino the official 2026 withholding tables are used; in Graubünden and Valais the Swiss tax is an approximation.