LI · EuropeNP · Asia
Liechtenstein vs Nepal: tax rates compared
Between the two, Nepal's income tax rate (30%) tops Liechtenstein's (22.4%) by 7.6pp. The 200-country average is 28%: Liechtenstein sits below it, Nepal sits above it.
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 | LI | NP | Difference |
|---|---|---|---|
| Income Tax | 22.4% | 30% | NP +7.6 pp |
| Corporate Tax | 12.5% | 25% | NP +12.5 pplargest gap |
| VAT | 8.1% | 13% | NP +4.9 pp |
| Capital Gains Tax | 0% | 5% | NP +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 22.4% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Taxes on personal income) · as of 2026-06-09 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | −7.6 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −12.5 pp | Nepal higher |
Between the two, Nepal's corporate tax rate (25%) tops Liechtenstein's (12.5%) by 12.5pp. The 201-country average is 22.6%: Liechtenstein sits below it, Nepal sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 8.1% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2024-01-01 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | −4.9 pp | Nepal higher |
Between the two, Nepal's VAT rate (13%) tops Liechtenstein's (8.1%) by 4.9pp. The 181-country average is 15%: both sit below it. Liechtenstein's figure is dated 2024-01-01 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 0% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Income determination) · as of 2026-06-09 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | −5 pp | Nepal higher |
Between the two, Nepal's capital gains tax rate (5%) tops Liechtenstein's (0%) by 5pp. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 0% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Other taxes) · as of 2026-06-09 |
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Liechtenstein and Nepal 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.