Ticino tax figures
Tax year 2026
The figures that matter for your tax return, each with its official source: what each commune levies, and the main deductions.
Ticino works in Taxpresso as a preview: it prepares your return and tells you what it doesn’t cover yet.
Communal tax rates (moltiplicatore d’imposta comunale)
Each commune sets its own multiplier (moltiplicatore d’imposta comunale), in percent of the cantonal base tax (imposta cantonale base): the higher it is, the more communal tax you pay.
The canton’s own multiplier (coefficiente d’imposta cantonale):
- 2026 100%
- 2025 100%
2026 Source: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 1a cpv. 2, art. 1b cpv. 1, art. 300a cpv. 1
2025 Sources: Istruzioni per la compilazione della dichiarazione d'imposta 2025 delle persone fisiche, p. 51 (coefficiente d’imposta cantonale pari al 100%); Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 1a cpv. 2, art. 1b cpv. 1, art. 300a cpv. 1
| Commune | Moltiplicatore d’imposta comunale 2026 | Moltiplicatore d’imposta comunale 2025 |
|---|---|---|
| ACQUAROSSA | 95% | 95% |
| AGNO | 82% | 82% |
| AIROLO | 90% | 87% |
| ALTO MALCANTONE | 90% | 90% |
| ARANNO | 92% | 92% |
| ARBEDO-CASTIONE | 91% | 91% |
| AROGNO | 95% | 95% |
| ASCONA | 75% | 75% |
| AVEGNO GORDEVIO | 95% | 95% |
| BALERNA | 75% | 75% |
| BEDANO | 78% | 78% |
| BEDRETTO | 60% | 60% |
| BELLINZONA | 93% | 93% |
| BIASCA | 95% | 95% |
| BIOGGIO | 65% | 65% |
| BISSONE | 69% | 69% |
| BLENIO | 90% | 90% |
| BOSCO GURIN | 100% | 100% |
| BREGGIA | 95% | 95% |
| BRIONE S/MINUSIO | 78% | 78% |
| BRISSAGO | 85% | 85% |
| BRUSINO ARSIZIO | 85% | 85% |
| CADEMARIO | 95% | 95% |
| CADEMPINO | 70% | 70% |
| CADENAZZO | 88% | 88% |
| CAMPO (VALLEMAGGIA) | 65% | 65% |
| CANOBBIO | 78% | 78% |
| CAPRIASCA | 94% | 94% |
| CASLANO | 85% | 85% |
| CASTEL SAN PIETRO | 70% | 65% |
| CENTOVALLI | 95% | 95% |
| CERENTINO | 100% | 100% |
| CEVIO | 94% | 94% |
| CHIASSO | 88% | 88% |
| COLDRERIO | 85% | 80% |
| COLLINA D'ORO | 60% | 60% |
| COMANO | 79% | 75% |
| CUGNASCO-GERRA | 90% | 90% |
| CUREGLIA | 75% | 75% |
| DALPE | 70% | 70% |
| FAIDO | 94% | 94% |
| GAMBAROGNO | 85% | 85% |
| GIORNICO | 95% | 95% |
| GORDOLA | 88% | 86% |
| GRANCIA | 75% | 75% |
| GRAVESANO | 70% | 70% |
| ISONE | 92% | 92% |
| LAMONE | 85% | 85% |
| LAVERTEZZO | 100% | 100% |
| LAVIZZARA | 95% | 95% |
| LEMA | 95% | |
| LINESCIO | 65% | 65% |
| LOCARNO | 90% | 90% |
| LOSONE | 90% | 90% |
| LUGANO | 80% | 77% |
| LUMINO | 90% | 90% |
| MAGGIA | 90% | 90% |
| MAGLIASO | 78% | 75% |
| MANNO | 65% | 65% |
| MASSAGNO | 70% | 70% |
| MELIDE | 65% | 65% |
| MENDRISIO | 77% | 77% |
| MERGOSCIA | 100% | 100% |
| MEZZOVICO-VIRA | 60% | 60% |
| MINUSIO | 82% | 82% |
| MONTECENERI | 92% | 92% |
| MORBIO INFERIORE | 82% | 82% |
| MORCOTE | 80% | 80% |
| MURALTO | 75% | 75% |
| MUZZANO | 75% | 75% |
| NEGGIO | 90% | 90% |
| NOVAZZANO | 65% | 65% |
| ONSERNONE | 95% | 95% |
| ORIGLIO | 70% | 70% |
| ORSELINA | 82% | 82% |
| PARADISO | 58% | 58% |
| PERSONICO | 90% | 90% |
| POLLEGIO | 95% | 95% |
| PONTE CAPRIASCA | 85% | 85% |
| PORZA | 56% | 56% |
| PURA | 87% | 87% |
| QUINTO | 90% | 90% |
| RIVA SAN VITALE | 83% | 80% |
| RIVIERA | 95% | 95% |
| RONCO SOPRA ASCONA | 75% | 75% |
| SANT'ANTONINO | 78% | 70% |
| SAVOSA | 75% | 75% |
| SERRAVALLE | 93% | 93% |
| SORENGO | 65% | 65% |
| STABIO | 65% | 65% |
| TENERO-CONTRA | 93% | 93% |
| TERRE DI PEDEMONTE | 85% | 85% |
| TORRICELLA-TAVERNE | 85% | 85% |
| TRESA | 85% | 85% |
| VACALLO | 79% | 84% |
| VAL MARA | 80% | 80% |
| VERNATE | 80% | 80% |
| VERZASCA | 100% | 100% |
| VEZIA | 90% | 85% |
| VICO MORCOTE | 65% | 65% |
2026 Sources: Moltiplicatori comunali, (Moltiplicatori d’imposta comunali, column 2026, PF); Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 276 cpv. 1 and 2, art. 277 cpv. 1
2025 Sources: Moltiplicatori comunali, (Moltiplicatori d’imposta comunali, column 2025, PF); Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 276 cpv. 1 and 2, art. 277 cpv. 1
An empty cell means the official source gives no rate for that year.
Deductions and their limits 2026
Deductions lower your taxable income. The canton’s tax (imposta cantonale e comunale) and the federal direct tax each set their own limits. Here are the main ones Taxpresso’s code holds, each with its source; your canton’s official guide lists them all.
-
Other professional expenses, flat deduction (spese professionali dei dipendenti)
- Cantonal and communal tax, 2026 A flat CHF 3'500
- Federal direct tax, 2026 3% of your net salary, at least CHF 2'000 and at most CHF 4'000
Sources: Legge tributaria (LT), modifica del 10 giugno 2026: art. 25 cpv. 2, deduzioni per le altre spese professionali (BU 28/2026), p. 1 (art. 25 cpv. 2); Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 25 cpv. 2; 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 6; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2
-
Meals away from home
- Cantonal, communal and federal tax, 2026 CHF 15 a day, at most CHF 3'200 a year
Sources: Decreto esecutivo concernente l'imposizione delle persone fisiche valido per il periodo fiscale 2026 (del 7 ottobre 2026, BU 34/2026), art. 4 cpv. 2 lett. a and cpv. 3 (p. 2); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2; 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 6
-
Pillar 3a (previdenza individuale vincolata)
- Cantonal, communal and federal tax, 2026 With a pension fund: up to CHF 7'258. Without one: 20% of your earned income, at most CHF 36'288.
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32 cpv. 1 lett. e; 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 7 (chiffre 13)
-
Insurance premiums and interest on savings (oneri assicurativi e interessi di capitali a risparmio)
- Cantonal and communal tax, 2026 At most CHF 10'900 for a married couple, CHF 5'500 for everyone else, plus CHF 1'200 per child. Without contributions to a pension fund or pillar 3a: CHF 4'500 more for a married couple and CHF 2'300 more for everyone else.
- Federal direct tax, 2026 At most CHF 3'700 for a married couple, CHF 1'800 for everyone else, plus CHF 700 per child. Without contributions to a pension fund or pillar 3a: at most CHF 5'550 for a married couple and CHF 2'700 for everyone else.
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32 cpv. 1 lett. g, art. 32 cpv. 1bis; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 1 let. g, al. 1bis)
-
Private debt interest (interessi passivi privati)
- Cantonal, communal and federal tax, 2026 Up to your income from wealth plus CHF 50'000
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32 cpv. 1 lett. a; Loi fédérale sur l'impôt fédéral direct (LIFD), RS 642.11, art. 33 al. 1 let. a (p. 25); 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 7
-
Childcare by others (deduzione cure prestate da terzi a figli)
- Cantonal and communal tax, 2026 At most CHF 26'200 per child
- Federal direct tax, 2026 At most CHF 25'800 per child
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32a; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 3)
-
Professional training (spese di formazione e formazione continua professionali)
- Cantonal and communal tax, 2026 At most CHF 10'700 per person
- Federal direct tax, 2026 At most CHF 13'000
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32 cpv. 1 lett. n; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 1 let. j)
-
Both spouses work (deduzione per attività lucrativa di entrambi i coniugi)
- Cantonal and communal tax, 2026 At most CHF 8'100, and no more than the lower earned income
- Federal direct tax, 2026 50% of the lower earned income, at least CHF 8'600 and at most CHF 14'100
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32 cpv. 2; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 2); 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 8
-
Donations to political parties (versamenti a partiti politici)
- Cantonal, communal and federal tax, 2026 At most CHF 10'600
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32 cpv. 1 lett. m; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 1 let. i)
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Donations to charities (liberalità a enti di pubblica utilità)
- Cantonal, communal and federal tax, 2026 From CHF 100 in the year, up to 20% of your net income
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32c cpv. 1; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33a); Loi fédérale sur l'impôt fédéral direct (LIFD), RS 642.11, art. 33a (p. 27)
-
Illness and accident costs (spese per malattia e infortunio)
- Cantonal, communal and federal tax, 2026 The part above 5% of your net income
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 32b; Loi fédérale sur l'impôt fédéral direct (LIFD), RS 642.11, art. 33 al. 1 let. h (p. 26); 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 9
-
Deduction per child (deduzione per ogni figlio a carico)
- Cantonal and communal tax, 2026 CHF 11'500 per child
- Federal direct tax, 2026 CHF 6'800 per child
Sources: Legge tributaria del 21 giugno 1994 (LT), 640.100, art. 34 cpv. 1 lett. a; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 35 al. 1 let. a)
Check the official source before you rely on a figure: it has the final word.
Every figure on this page comes from Taxpresso’s own code, where it cites the official document shown next to it. This page is a reference, not tax advice. If in doubt, ask your canton’s tax office.