Top income tax
24.0%
Worldwide system
Corporate tax
12.5%
MWST
8.1%
standard rate
Tax residency
183 days
20 tax treaties
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
Tax flags
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 ā 12-31
- Filing deadline
- April 1
Sources
- PwC Liechtenstein Tax Summary (accessed Mar 23, 2026) PIT, CIT, MWST, social security