🇱🇮 Liechtenstein Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇱🇮 Liechtenstein LI / LIE #189

Nomad Score 53.0

Cities 5

Region European Free Trade Association, Alpine Countries, Europe, Europe, Western Europe

Currency CHF

🇱🇮 LIECHTENSTEIN TAX PROFILE

Data year: 2025

Tax System Worldwide
National tax + municipal surcharge (150-180%). Uses Swiss CHF and VAT system.

Top PIT Rate 24.0%

Corporate Tax Rate 12.5%

MWST 8.1%

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) 4.7%

Social Security (Employer) 4.9%

Dividend Withholding 0.0%

Interest Withholding 0.0%

Royalty Withholding 0.0%

Wealth Tax Yes

Treaty Count 20

Participation Exemption Non-Dom Regime

Tax Authority: Steuerverwaltung (website)

Days Threshold 183 days

Residency Rules Residency based on domicile or habitual residence. Very restricted immigration.

Exit Tax No

CFC Rules No

Non-Dom Regime: Lump-sum taxation available for wealthy non-employed foreign nationals.

Fiscal Year 01-01 – 12-31

Filing Deadline April 1

PwC Liechtenstein Tax Summary (accessed Mar 23, 2026)
PIT, CIT, MWST, social security