Europe
Liechtenstein tax rates 2026
This is a low-tax residence microstate. Income tax includes a wealth component taxed as notional income, the corporate rate is a flat 12.5%, and there is no inheritance tax or capital-gains tax.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | About 22.4% combined (8% national rate plus municipal surcharge)The national rate runs up to 8% above ~CHF 211k. Add a municipal surcharge of 150-180%, and the combined top rate lands around 22.4%. Net wealth is folded into income too, as a notional return deemed at about 4%. |
|---|---|
| Corporate income | 12.5% |
| Capital gains | Private movable assets are exempt. Real estate gains are taxed separately. |
| VAT / MWST | 8.1% |
| Dividends (WHT) | 0% |
| Interest (WHT) | 0% |
| Royalties (WHT) | 0% |
| Social security (employee) | About 4.7% (AHV/IV/FAK), plus an occupational pension contribution. |
| Social security (employer) | About 4.9%, plus an occupational pension contribution. |
| Wealth tax | Wealth tax is folded into income tax as notional income, with an effective rate of about 0.06-0.89%. |
| Inheritance / estate | None. Abolished in 2011. |
| Property tax | Minimal, and largely captured within the wealth tax. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
A flat 12.5% corporate income tax applies, with a CHF 1,800 annual minimum for most incorporated entities.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Liechtenstein
The residency and citizenship routes that lead here, weighed against the tax picture above.