100 communes and the moltiplicatore
The Canton of Ticino has around 100 communes. The cantonal tax is calculated according to the tariff; your commune of residence levies the moltiplicatore comunale on top of it – in 2025 between 56 % (Porza) and 100 %. Lugano is at 77 %, Bellinzona at 93 %, Locarno at 90 %.
For your tax return, this changes nothing about how it is recorded: your commune of residence is decisive, and in the event of a move within the canton, in principle the commune at the end of the year. We clarify such points before we start.

