LI · EuropeCH · Europe
Liechtenstein vs Switzerland: tax rates compared
Switzerland's income tax rate is 19pp higher than Liechtenstein's (41.4% vs 22.4%). The 200-country average is 28%: Liechtenstein sits below it, Switzerland sits above it. Liechtenstein's figure is dated 2026-06-09 and Switzerland's 2025-01-01, 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 | LI | CH | Difference |
|---|---|---|---|
| Income Tax | 22.4% | 41.4% | CH +19 pplargest gap |
| Corporate Tax | 12.5% | 19.6% | CH +7.1 pp |
| VAT | 8.1% | 8.1% | match |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 22.4% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Taxes on personal income) · as of 2026-06-09 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −19 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −7.1 pp | Switzerland higher |
Switzerland's corporate tax rate is 7.1pp higher than Liechtenstein's (19.6% vs 12.5%). 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 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
Liechtenstein's VAT rate is identical to Switzerland's — both sit at 8.1%. The 181-country average is 15%: both sit below it. Liechtenstein's figure is dated 2024-01-01 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
Liechtenstein's capital gains tax rate is identical to Switzerland's — both sit at 0%. 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 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland's wealth tax rate is 0.9pp higher than Liechtenstein's (0.9% vs 0%). The 193-country average is 0.1%: Liechtenstein sits below it, Switzerland sits above it. Liechtenstein's figure is dated 2026-06-09 and Switzerland's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.