DE · EuropeLI · Europe
Germany vs Liechtenstein: tax rates compared
Between the two, Germany's income tax rate (47.5%) tops Liechtenstein's (22.4%) by 25.1pp. The 200-country average is 28%: Germany sits above it, Liechtenstein sits below it. Germany's figure is dated 2025-01-01 and Liechtenstein's 2026-06-09, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DE | LI | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 22.4% | DE +25.1 pplargest gap |
| Corporate Tax | 30.1% | 12.5% | DE +17.6 pp |
| VAT | 19% | 8.1% | DE +10.9 pp |
| Capital Gains Tax | 25% | 0% | DE +25 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Liechtenstein | 22.4% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Taxes on personal income) · as of 2026-06-09 |
| Difference | +25.1 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Liechtenstein | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +17.6 pp | Germany higher |
Between the two, Germany's corporate tax rate (30.1%) tops Liechtenstein's (12.5%) by 17.6pp. The 201-country average is 22.6%: Germany sits above it, Liechtenstein sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Liechtenstein | 8.1% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2024-01-01 |
| Difference | +10.9 pp | Germany higher |
Between the two, Germany's VAT rate (19%) tops Liechtenstein's (8.1%) by 10.9pp. The 181-country average is 15%: Germany sits above it, Liechtenstein sits below it. Germany's figure is dated 2026-06-30 and Liechtenstein's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Liechtenstein | 0% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Income determination) · as of 2026-06-09 |
| Difference | +25 pp | Germany higher |
Between the two, Germany's capital gains tax rate (25%) tops Liechtenstein's (0%) by 25pp. The 175-country average is 10.3%: Germany sits above it, Liechtenstein sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Liechtenstein | 0% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Other taxes) · as of 2026-06-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Germany and Liechtenstein both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.