Liechtenstein Personal Income Tax
Detailed personal income tax rates and rules for Liechtenstein in 2026.
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 (CHF) | 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% |
Filing Deadline
July 1 of the following year
Residency Rule
Tax residency is established by domicile or habitual abode in Liechtenstein. EEA nationals can obtain residence permits; non-EEA nationals face strict immigration controls. Residents are taxed on worldwide income.
Additional Notes
Liechtenstein is not an EU member but is part of the EEA and uses the Swiss franc. It has a customs and monetary union with Switzerland. The country has approximately 40,000 residents and more registered companies than people. Liechtenstein's tax system was reformed in 2011, simplifying and modernizing the framework.
How Liechtenstein Income Tax compares
Liechtenstein’s top personal income tax rate of 22.4% is the 139th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
