Liechtenstein VAT / Sales Tax
Detailed vat / sales tax rates and rules for Liechtenstein in 2026.
VAT / Sales TaxCHF
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%
Registration Threshold
CHF 100,000 in annual worldwide turnover
Reduced Rates
3.8% — Accommodation services2.6% — Food, water, medicines, books, newspapers, agricultural inputs
How Liechtenstein VAT / Sales Tax compares
Liechtenstein’s standard VAT / sales tax rate of 8.1% is the 161st highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Europe’s regional average of 19.9%.
Liechtenstein
8.1%
Europe average
19.9%
Global average
13.7%
