🇱🇮 Liechtenstein
LI / LIE #189
Nomad Score
54.0
Cities
5
Currency
CHF
🇱🇮 LIECHTENSTEIN TAX PROFILE
Data year: 2025
Tax System
Worldwide
National tax + municipal surcharge (150-180%). Uses Swiss CHF and VAT system.
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 RESIDENCY
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.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 1
📚 SOURCES
-
PwC Liechtenstein Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, MWST, social security
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