Liechtenstein Wealth & Property Tax
Detailed wealth & property tax rates and rules for Liechtenstein in 2026.
Wealth Tax
Liechtenstein levies a wealth tax (Vermögenssteuer) on net assets at rates from 0.06% to 0.89% (national rates, multiplied by municipal surcharges). The wealth tax is integrated with the income tax assessment. A combined cap ensures total income and wealth taxes do not exceed a certain percentage of income.
Wealth Tax Rate
0.9%
Inheritance / Estate Tax
Liechtenstein levies inheritance and gift tax at rates depending on the relationship and amount. Close family (spouse, children): 1-4%. Siblings: 3-12%. Other relatives: 6-18%. Unrelated persons: 9-27%. Liechtenstein foundations can be used for succession planning, though anti-abuse rules apply.
Top Rate
27%
Property Tax
Real estate in Liechtenstein is subject to the wealth tax (included in net asset assessment). A real estate gains tax applies to the profit from property sales at rates from 2-24% depending on holding period. A property transfer tax of 2% applies.
How Liechtenstein Wealth Tax compares
Liechtenstein taxes net wealth. 12 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
