- Top income tax rate 24 8
- Income tax brackets updated
- Special tax regimes updated
LI
Liechtenstein
LI · LIE · #189 · 5 cities
Nomad score
53/100
Compare
Top income tax
8.0%
effective 22.4%
Corporate tax
12.5%
MWST
8.1%
standard rate
Tax residency
183 days
28 tax treaties
Liechtenstein tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide earned income; net wealth is included in the base via a deemed 4% return on taxable assets. National (Landessteuer) rates run from 0% to 8% on taxable income; each municipality levies a surcharge of 150% to 180% on the national tax (statutory surcharge 150% for 2026). Combined marginal rates therefore range from about 2.5% to 22.4%. Uses Swiss francs and the Swiss VAT system through the customs union.
- Top PIT rate
- 8.0% (eff. 22.4%)
- 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
- 28
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| CHF 0 | CHF 15,855 | 0.0% |
| CHF 15,855 | CHF 21,140 | 1.0% |
| CHF 21,140 | CHF 42,280 | 3.0% |
| CHF 42,280 | CHF 73,990 | 4.0% |
| CHF 73,990 | CHF 105,700 | 5.0% |
| CHF 105,700 | CHF 137,410 | 6.0% |
| CHF 137,410 | CHF 169,120 | 6.5% |
| CHF 169,120 | CHF 211,400 | 7.0% |
| CHF 211,400 | and above | 8.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Taxation Based on Expenditure (Pauschalbesteuerung) Discretionary lump-sum tax on worldwide living expenses in lieu of ordinary inco... | 25.0% | Duration not recorded | Active |
Tax flags
Participation Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident with domicile in Liechtenstein or with habitual residence (generally present more than six months). Non-residents are taxed on Liechtenstein-source income only (employment, business, real estate, certain fees).
- Exit tax
- No
- CFC rules
- No
- Non-dom regime
- Expenditure-based taxation (Pauschalbesteuerung) is available on application for qualifying foreign nationals who do not work in Liechtenstein and finance living costs from abroad. Tax is 25% of worldwide expenditure, with minimum annual tax amounts for new applicants.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- End of April
Sources
- Liechtenstein Tax Act (SteG) (accessed Oct 9, 2026) National PIT tariff Art. 19; expenditure-based taxation Arts. 30–34
- Finanzgesetz 2026 (accessed Oct 9, 2026) Statutory municipal surcharge 150% for tax year 2026 (Art. 23 SteG)
- Steuerverwaltung — DTA overview (English) (accessed Oct 9, 2026) Double taxation agreements in force as of July 2026
- PwC Liechtenstein Tax Summary (accessed Oct 9, 2026) Headline PIT 22.4%, CIT 12.5%, MWST 8.1%, social security, lump-sum taxation, residency
- Wegleitung Steuererklärung natürliche Personen (accessed Oct 9, 2026) Filing deadline on return; extension rules and municipal filing