GG · EuropeLI · Europe
Guernsey vs Liechtenstein: tax rates compared
Between the two, Liechtenstein's income tax rate (22.4%) tops Guernsey's (20%) by 2.4pp. The 200-country average is 28%: both sit below it. Guernsey's figure is dated 2025-12-17 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 | GG | LI | Difference |
|---|---|---|---|
| Income Tax | 20% | 22.4% | LI +2.4 pp |
| Corporate Tax | 0% | 12.5% | LI +12.5 pplargest gap |
| VAT | 0% | 8.1% | LI +8.1 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Liechtenstein | 22.4% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Taxes on personal income) · as of 2026-06-09 |
| Difference | −2.4 pp | Liechtenstein higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | 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 | −12.5 pp | Liechtenstein higher |
Between the two, Liechtenstein's corporate tax rate (12.5%) tops Guernsey's (0%) by 12.5pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Liechtenstein | 8.1% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2024-01-01 |
| Difference | −8.1 pp | Liechtenstein higher |
Between the two, Liechtenstein's VAT rate (8.1%) tops Guernsey's (0%) by 8.1pp. The 181-country average is 15%: both sit below it. Guernsey's figure is dated 2025-12-17 and Liechtenstein's 2024-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Liechtenstein | 0% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Income determination) · as of 2026-06-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Guernsey and Liechtenstein both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. Guernsey's figure is dated 2025-12-17 and Liechtenstein's 2026-06-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| 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 — Guernsey and Liechtenstein both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Liechtenstein's 2026-06-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.