LI · Europe · CHF
Liechtenstein
Tax rates
Income Tax
22.4%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Taxes on personal income) · as of 2026-06-09Corporate Tax
12.5%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
8.1%
Standard rate
Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2024-01-01Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Income determination) · as of 2026-06-09Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Other taxes) · as of 2026-06-09
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Liechtenstein using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| CHF 0 | 0% |
| CHF 15,855 | 1% |
| CHF 21,140 | 3% |
| CHF 42,280 | 4% |
| CHF 73,990 | 5% |
| CHF 105,700 | 6% |
| CHF 137,410 | 6.5% |
| CHF 169,120 | 7% |
| CHF 211,401 | 8% |
National tax schedule only, for a single person's income; the untaxed first band reflects a CHF 15,855 personal exemption. The headline rate above is the combined national tax plus each municipality's communal surcharge (150%-180% of the national tax, set annually), which together produce combined rates from 2.5% to 22.4%.
Liechtenstein's income tax combines a national tax (topping out at 8% on a single person's income) with a communal surcharge of 150% to 180% set annually by local governments; PWC states the combination results in combined national-plus-communal tax rates from 2.5% to 22.4%.
VAT
Liechtenstein has adopted Switzerland's VAT law but administers the tax through its own authority.
In practice
- Filing
Anyone carrying on a business in Liechtenstein is liable for VAT, but a person whose domestic taxable turnover is less than CHF 100,000 within a financial year can be exempted from that liability; VAT filing is done exclusively electronically via the tax authority's VAT-Portal.
Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2026-06-09- Exemptions
Various services are VAT-exempt, including health, social security, education, banking, and insurance.
Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2026-06-09
Capital Gains Tax
Capital gains from the disposal of shares in domestic or foreign corporations are tax-exempt for individuals, though capital losses are correspondingly non-deductible. Anti-abuse rules withdraw the exemption for gains on foreign entities whose income is predominantly passive and low-taxed.
Wealth Tax
Not modeled as a standalone net wealth tax: Liechtenstein's Vermögenssteuer is folded into income tax rather than levied separately — taxable net wealth is multiplied by a standardized notional yield (4% for 2025) and the resulting amount is added to taxable income and taxed at ordinary income tax rates, the same deemed-return mechanism this dataset excludes for the Netherlands' Box 3. There is no separate net-wealth-tax rate to report.