Commute from home, or move to Switzerland?
Many people who work in Switzerland live across the border. Taxes then follow special rules for each country, rent and shopping cost less, but the commute takes time and money. Enter your salary and costs to see which way leaves you more.
The rules that apply to you
Where the money goes
Per year, in CHF. Euro amounts are converted at your exchange rate.
| CHF per year | Live in Switzerland | Difference | |
|---|---|---|---|
| Gross salary | |||
| Social contributions (AHV, ALV, pension fund, accident) | |||
| Tax in Switzerland | |||
| Tax in your home country | |||
| Health insurance | |||
| Rent | |||
| Other living costs | |||
| Commute | |||
| Left per year | |||
| Left per month |
What is left, by gross salary
How it works
- Social contributions 2026 as the Swiss Federal Tax Administration (ESTV) assumes them: AHV/IV/EO 5.3%, unemployment insurance 1.1%, accident insurance 0.4% and the pension fund. You pay them in Switzerland in both cases.
- Swiss tax 2026 from the official ESTV calculator, in the municipality where you work, with the standard deductions. Cross-border workers pay it as withholding tax, without church tax. No children, no wealth, no other income.
- Italy: agreement on cross-border workers of 2020, applied since 2024. New cross-border workers pay 80% of the Swiss withholding tax and Italian tax (IRPEF 2026: 23%, 33%, 43%) on the salary above EUR 10,000, with a credit for the Swiss tax, plus the regional surcharge of Lombardy and a municipal surcharge of 0.8%.
- Germany: Switzerland withholds at most 4.5% of the gross salary. Germany taxes the salary (tariff 2026, splitting for married couples, solidarity surcharge, church tax 8%) and deducts the Swiss tax. Deductions: the commuting allowance of EUR 0.38 per km and the Swiss pension and health contributions.
- France: Geneva and the cantons outside the agreement of 1983 tax the salary at source, and France does not tax it again. In Bern, Solothurn, Basel, Vaud, Valais, Neuchâtel and Jura only France taxes it (barème 2026 on 2025 income, 10% for expenses, quotient familial).
- Health insurance 2027: in Switzerland the cheapest premium in your region with the CHF 300 deductible, across the border the cheapest Swiss insurer for residents of the country (BAG). Public insurance: Germany 21.7% of the salary up to EUR 69,750, France 8% of the income above EUR 12,015, Italy no extra cost.
- The tool picks the rules from your inputs. Real cases can differ: children, a working partner, telework, a different region or other income change the result. Ask the tax office before you decide.
Questions and answers
How are Italian cross-border workers taxed since 2024?
Under the agreement of 2020, applied since 2024, a new cross-border worker lives within 20 km of the border and works in Ticino, Graubünden or Valais. Switzerland keeps 80% of its withholding tax, and Italy taxes the salary above EUR 10’000 with a credit for the Swiss tax. People who already worked as cross-border workers between 31 December 2018 and 17 July 2023 keep the old rules and pay tax only in Switzerland.
How much tax does a German cross-border worker pay in Switzerland?
At most 4.5% of the gross salary, withheld by the employer when you hand in a residence certificate (form Gre-1). Germany taxes the whole salary and deducts the Swiss tax. You must go home after work: with more than 60 working days away in a year, you lose the status.
Where do French cross-border workers pay tax?
It depends on the canton. Geneva taxes the salary at source and France does not tax it again. Bern, Solothurn, Basel-Stadt, Basel-Landschaft, Vaud, Valais, Neuchâtel and Jura follow the agreement of 1983: only France taxes the salary, with form 2041-AS. In the other cantons Switzerland taxes at source and France gives a credit equal to its own tax.
Which health insurance do cross-border workers need?
Swiss basic insurance (KVG/LAMal) by default, with its own premiums for each country. In 2027 the cheapest costs CHF 244 a month per adult for residents of Germany, CHF 209 for France and CHF 307 for Italy. Within 3 months of starting work you can choose the public system of your country instead. The choice is final.