Liechtenstein Corporate Income Tax
Detailed corporate income tax rates and rules for Liechtenstein in 2026.
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%
Additional Notes
Liechtenstein's foundation (Stiftung) and trust structures are widely used for wealth management and succession planning. Holding companies benefit from participation exemptions. Liechtenstein has adopted EU-compatible anti-abuse measures and participates in CRS exchange of information. The country has significantly reformed its image from a bank secrecy haven to a transparent, compliant financial center.
How Liechtenstein Corporate Tax compares
Liechtenstein’s corporate tax rate of 12.5% is the 176th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
