Europe
Liechtenstein: tax at a glance
This is a low-tax residence microstate. Income tax includes a wealth component taxed as notional income, the corporate rate is a flat 12.5%, and there is no inheritance tax or capital-gains tax.
Worldwide (residence-based)
Last verified
Ways to relocate to Liechtenstein
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- About 22.4% combined (8% national rate plus municipal surcharge)The national rate runs up to 8% above ~CHF 211k. Add a municipal surcharge of 150-180%, and the combined top rate lands around 22.4%. Net wealth is folded into income too, as a notional return deemed at about 4%.
- Corporate income
- 12.5%
- Capital gains
- Private movable assets are exempt. Real estate gains are taxed separately.
- VAT / MWST
- 8.1%
- Dividends (WHT)
- 0%
- Interest (WHT)
- 0%
- Royalties (WHT)
- 0%
- Social security (employee)
- About 4.7% (AHV/IV/FAK), plus an occupational pension contribution.
- Social security (employer)
- About 4.9%, plus an occupational pension contribution.
- Wealth tax
- Wealth tax is folded into income tax as notional income, with an effective rate of about 0.06-0.89%.
- Inheritance / estate
- None. Abolished in 2011.
- Property tax
- Minimal, and largely captured within the wealth tax.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
A flat 12.5% corporate income tax applies, with a CHF 1,800 annual minimum for most incorporated entities.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references