Liechtenstein Capital Gains Tax
Detailed capital gains tax rates and rules for Liechtenstein in 2026.
Capital GainsCHF
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).
Standard Rate
0%
Exemptions
- No capital gains tax on movable assets (shares, bonds, etc.) for individuals
- Real estate gains are subject to a special real estate gains tax with rates decreasing over time
How Liechtenstein Capital Gains compares
Liechtenstein’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
Liechtenstein
0%
Europe average
17.8%
Global average
13.8%
