Withholding tax canton of Ticino 2026
Calculate withholding tax in the canton of Ticino — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 10.9% |
| Withholding tax per year | CHF 8'502.00 |
| Net salary per month | CHF 5'791.50 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Ticino
Ticino is the Italian-speaking canton with a very high share of cross-border commuters from Italy. Withholding tax is calculated under the annual model, and Ticino publishes — like Graubünden and Valais — special tariffs for Italian cross-border commuters. Church tax is not levied at source; the tariff has no denominational variant.
Key facts 2026
| Calculation model | annual model |
| Church tax | without church tax (not levied at source in the canton) |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 606 (10.1%) |
| Example: CHF 8'000/month (single) | CHF 1'024 (12.8%) |
| Example: CHF 10'000/month (single) | CHF 1'490 (14.9%) |
Withholding tax in Ticino in practice
Ticino has more cross-border commuters than any other canton — entire sectors in the Sottoceneri are built around it. Residents of the canton are subject to the ordinary regime under the annual model. The cantonal administration publishes guidance and forms in Italian; deadlines and legal remedies, however, follow the uniform Swiss rules.
What the tariff code changes in Ticino
CHF 8'000 gross salary per month in the canton of Ticino, six family situations — under the TI tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 1'024.00 |
| Married, single earner, no children | B0N | CHF 648.00 |
| Married, single earner, two children | B2N | CHF 264.00 |
| Married, dual earners, no children | C0N | CHF 984.00 |
| Married, dual earners, two children | C2N | CHF 688.00 |
| Single parent, one child | H1N | CHF 536.00 |
Spread in Ticino: CHF 488 per month at an identical salary — CHF 5'856 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Ticino:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 6.4% | CHF 256.00 |
| CHF 6'000 | 10.1% | CHF 606.00 |
| CHF 8'000 | 12.8% | CHF 1'024.00 |
| CHF 12'000 | 16.7% | CHF 2'004.00 |
| CHF 16'000 | 19.8% | CHF 3'168.00 |
The salary quadruples; withholding tax in Ticino rises from CHF 256 to CHF 3'168 — the rate from 6.4% to 19.8%.
Ticino against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Ticino sits at rank 17 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 686 less than in Ticino)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 210 more than in Ticino)
- Ticino: CHF 1'024.00 per month, or CHF 12'288 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Ticino tax administration runs until 31 March of the following year — the guidewithholding tax or ordinary assessment explains how.
Frequently asked questions
Under which model is withholding tax calculated in the canton of Ticino?
The canton of Ticino calculates under the annual model. The tariffs include cantonal, municipal and federal tax and are published without church tax (not levied at source in the canton). The gross salary is decisive; for your salary, use the calculator above.
How high is withholding tax in Ticino at CHF 8'000 per month?
A single person without children pays in Ticino, at CHF 8'000 gross monthly salary, about CHF 1'024 withholding tax (12.8% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
Why is withholding tax in Ticino especially important for cross-border commuters?
Because Ticino has one of the largest shares of cross-border commuters in Switzerland. For commuters from Italy, special tariffs apply under the CH-IT cross-border agreement; anyone resident in the canton is taxed under the ordinary tariffs A/B/C/H, under the annual model.
By when can I request a tariff correction in Ticino?
By 31 March of the following year — this deadline applies Switzerland-wide and therefore in Ticino too. It is a forfeiture deadline: once it passes, correcting the withholding tax for that year is generally no longer possible.
Ordinary income tax in the canton of Ticino: tax calculator Ticino. Social-security contributions on the salary: salary calculator. All cantons:withholding tax calculator.
Sources: 2026 withholding-tax tariffs:FTA / tax administration of the canton of Ticino. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data