Liechtenstein Tax Rates
Liechtenstein is a small, wealthy principality that uses the Swiss franc and operates a competitive tax system. The country features a maximum income tax rate of approximately 22.4% (national + municipal), a flat 12.5% corporate tax rate, no VAT of its own (using the Swiss VAT system at 8.1%), and no capital gains tax on movable assets for individuals. Liechtenstein's Private Asset Structure (PAS) and foundation regime make it attractive for wealth management.
Top Income Tax Rate
22.4%
Corporate Tax Rate
12.5%
VAT / Sales Tax
8.1%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Liechtenstein applies a progressive national income tax (Erwerbssteuer) with rates from 1% to 8%. A municipal surcharge of up to 200% of the national tax applies (150-200% depending on municipality), bringing the effective top rate to approximately 22.4%. A wealth tax (Vermögenssteuer) also applies at 0.06-0.89% of net wealth. Combined income and wealth taxes are subject to a maximum cap.
| Income Range | Tax Rate |
|---|---|
| CHF 0 – CHF 15K | 0% |
| CHF 15K – CHF 20K | 1% |
| CHF 20K – CHF 40K | 3% |
| CHF 40K – CHF 70K | 5% |
| CHF 70K – CHF 100K | 6% |
| CHF 100K – CHF 200K | 7% |
| CHF 200K+ | 8% |
Corporate Tax
Liechtenstein levies a flat 12.5% corporate income tax on net profit. A minimum tax of CHF 1,800 per year applies. The system includes deductions for equity financing (notional interest deduction). Liechtenstein's Private Asset Structure (PAS) provides favorable treatment for family wealth vehicles, which are exempt from corporate tax if they do not conduct commercial activities.
Standard Rate
12.5%
Capital Gains Tax
Liechtenstein does not levy capital gains tax on movable assets (securities, etc.) for individuals. Real estate capital gains are taxed under a special regime with rates from 2-24% depending on the holding period (rates decrease for longer holding).
Rate
0%
VAT / Sales Tax
Liechtenstein applies the Swiss VAT (MWST) system under its customs union with Switzerland. The standard rate is 8.1%, with reduced rates of 3.8% and 2.6%. This is significantly lower than EU VAT rates.
Standard Rate
8.1%
Cryptocurrency Tax
Cryptocurrency gains for individuals are not subject to capital gains tax in Liechtenstein (same as other movable assets). However, crypto holdings are included in the wealth tax base. Professional trading may be classified as business income and taxed at income tax rates.
Tax Treaties
Liechtenstein has a smaller treaty network of approximately 22 agreements, but has been expanding it rapidly. The country also benefits from its customs union with Switzerland and EEA membership.
Treaty Network
22
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Liechtenstein
See how much you could save by moving here from your current country.
+$16K
Tax in United States
$24K
24.4% effective
Tax in Liechtenstein
$9K
8.6% effective
You Save
64.5%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
