Swiss Tax Rebates for Italy (cross-border guide)
Statistics on Swiss tax rebates (ristorni) for cross-border workers: amounts by Italian municipality, historical trends and province comparisons.
By Frontaliere Ticino Editorial Team
Ristorni are the fiscal compensations that Canton Ticino pays to Italian border municipalities to offset the costs of hosting cross-border worker residents. Under the original 1974 agreement, approximately 40% of withholding tax collected from cross-border workers was returned to Italian municipalities within 20 km of the border.
Under the 2020 Agreement the 40% rate is fixed through tax year 2033; it applies only to Article 9 workers. Compensation ends after that year.
This page explains how the compensation works and lets you estimate the share linked to your own withholding tax. It is not paid to individual workers and it does not reduce your tax.
This page is part of Frontaliere Ticino, the reference platform for cross-border workers between Switzerland (Canton Ticino) and Italy. Find practical tools, updated data, and verified information.
Content is designed to help cross-border workers make informed decisions about taxation, pensions, transportation, cost of living, and administrative procedures.
All tools and data are updated for the 2026 fiscal year, reflecting the New Bilateral Tax Agreement between Switzerland and Italy, current AVS/LPP contribution rates, and Canton Ticino withholding tax tables.
The platform covers the complete cross-border worker lifecycle: from obtaining your G or B permit and opening a Swiss bank account, to filing your annual tax returns in both countries, planning your AVS and LPP pension, and comparing the cost of living on both sides of the border.
Frequently asked questions
- What are fiscal rebates (ristorni) for cross-border workers?
- Fiscal rebates are the compensation that the cantons of Grigioni, Ticino and Valais pay to Italy, equal to 40% of the gross tax on art. 9 cross-border workers, through tax year 2033. The Italian authorities then transfer the sums to municipalities.
- Who receives the fiscal rebates?
- The rebates are paid to Italian municipalities located within 20 km of the Swiss border. The main beneficiary municipalities are in the provinces of Como, Varese, Verbano-Cusio-Ossola, and Sondrio.
- How much is a fiscal rebate worth per municipality?
- The amount varies by municipality and depends on the tax of art. 9 cross-border workers and on the Italian allocation. The Agreement sets the 40% rate, not an amount per municipality.
- Will the ristorni continue under the 2020 Italy-Switzerland tax agreement?
- For new fiscal cross-border workers, Switzerland applies 80% of its ordinary withholding rate; Italy taxes the income with a credit for Swiss tax. The 80% is not a revenue split between the two countries. Old cross-border workers who qualify under Article 9 retain exclusive Swiss taxation of the covered salary. Their regime does not automatically end in 2033 or 2034: 2033 is the final tax year of Swiss compensation payments to Italy. ESTV: https://www.estv.admin.ch/dam/it/sd-web/Zbr5Jb-40aYm/int-laender-it-faktenblatt-faqs-it.pdf
- How can I find out how much my municipality receives from rebates?
- Our page shows the historical rebate data for each Italian border municipality. Data is updated annually based on official communications between the two states.