LI · EuropeRO · Europe
Liechtenstein vs Romania: tax rates compared
Between the two, Liechtenstein's income tax rate (22.4%) tops Romania's (10%) by 12.4pp. The 200-country average is 28%: both sit below 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 | RO | Difference |
|---|---|---|---|
| Income Tax | 22.4% | 10% | LI +12.4 pp |
| Corporate Tax | 12.5% | 16% | RO +3.5 pp |
| VAT | 8.1% | 21% | RO +12.9 pplargest gap |
| Capital Gains Tax | 0% | 3% | RO +3 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 |
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| Difference | +12.4 pp | Liechtenstein higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Romania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3.5 pp | Romania higher |
Between the two, Romania's corporate tax rate (16%) tops Liechtenstein's (12.5%) by 3.5pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 8.1% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2024-01-01 |
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| Difference | −12.9 pp | Romania higher |
Between the two, Romania's VAT rate (21%) tops Liechtenstein's (8.1%) by 12.9pp. The 181-country average is 15%: Liechtenstein sits below it, Romania sits above it. Liechtenstein's figure is dated 2024-01-01 and Romania's 2026-03-30, 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 |
| Romania | 3% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30 |
| Difference | −3 pp | Romania higher |
Between the two, Romania's capital gains tax rate (3%) tops Liechtenstein's (0%) by 3pp. 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 |
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Liechtenstein and Romania 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.