Liechtenstein levies a flat Corporate Income Tax (CIT) rate of 12.5% on corporate profits. A mandatory annual corporate minimum tax of CHF 1,800 applies to all legal entities (fully creditable against profit tax), with exemptions for entities with total assets not exceeding CHF 500,000 in the last three years. Capital gains from the sale of shares are generally tax-free; capital gains from real estate are subject to a separate real estate profit tax at up to 24%. The general VAT rate is 8.1% (from January 2024), with reduced rates of 3.8% for accommodation and 2.6% for food, drugs, newspapers and books. Liechtenstein has implemented the OECD Pillar Two Global Minimum Tax through the FL GlobE Tax Law, applying a QDMTT and IIR at 15% for qualifying groups. No withholding tax is imposed on dividends, interest or royalties. OECD EATR/EMTR data is not available for Liechtenstein.
Liechtenstein Tax Brief
Time of Update 4/05/2026
Liechtenstein Corporate Income Tax (CIT)
Liechtenstein Withholding Tax (WHT)
Liechtenstein Value-Added Tax (VAT)
Liechtenstein Capital Gain Tax (CGT)
Liechtenstein Effective Tax Rate (ETR)
Composite Effective Marginal Tax Rate:
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TKEG Expat™ (Test) Liechtenstein Corporate Tax Guide
1.
Liechtenstein Value-Added Tax (VAT)
Liechtenstein adopts the VAT law from Switzerland while maintaining its own VAT administration. As of January 2024, the general VAT rate is 8.1%, up from 7.7% at the end of 2023. Various goods and services, such as food, drugs, newspapers, and magazines, benefit from a reduced VAT rate of 2.6%. Additionally, lodging and accommodation services are taxed at 3.7%. Certain services like health, banking, insurance, and social security are VAT-exempt in Liechtenstein. Businesses operating in Liechtenstein, regardless of their legal form, are liable to VAT if their annual turnover exceeds CHF 100,000, though exemptions exist for non-profit institutions and organizations involved in sports and cultural activities.
2.
Liechtenstein Corporate Income Tax (CIT)
Personal Income Tax (PIT) in Liechtenstein uses a progressive bracket system combining national tax with communal surcharges. National tax rates range from 1% to 8% on taxable income after personal exemptions (CHF 15,855 for single persons). Communal tax is levied as a surcharge of 150% to 180% on national tax, resulting in effective rates from 2.5% to 22.4%. Residents are taxed on worldwide earned income and net wealth; non-residents are taxed only on Liechtenstein-sourced income. A lump-sum taxation regime based on expenditure is available for qualifying new residents who do not carry out employment in Liechtenstein. PIT returns are generally due between mid and late April each year.
3.
Liechtenstein Personal Income Tax (PIT)
Liechtenstein imposes a personal income tax at a headline rate of 22.4%. Personal Income Tax returns are due between mid and late April each year. Final payments must be made within 30 days after the taxpayer has received the final tax assessment from the Liechtenstein tax authorities. There are no specific estimated payment due dates for personal income tax in the country.
4.
Liechtenstein Capital Gains Tax (CGT)
In Liechtenstein, capital gains from the sale of shares or securities are generally exempt from taxation. However, capital gains from the sale of real estate or equivalent transactions are subject to a separately assessed real estate profit tax. The taxable gain is generally the difference between the sale proceeds and the original purchase price plus capital expenditure incurred. The basic tax rate can be as high as 24% depending on the amount of taxable real estate gain. The transfer of economic ownership of real estate (e.g. via sale of the majority of shares in a real estate company) may also trigger real estate profit tax.
5.
Liechtenstein Real Estate Profit Tax
Capital gains from the sale of real estate or equivalent transactions in Liechtenstein are subject to a separately assessed real estate profit tax. The taxable gain is generally the difference between the proceeds of the sale and the original purchase price of the property plus any capital expenditure incurred. The basic tax rate can be as high as 24%, depending on the amount of taxable real estate gain. The transfer of economic ownership of real estate (e.g. via the sale of the majority of shares in a real estate company) may also trigger real estate profit tax. Liechtenstein imposes a tax on certain insurance premiums at 5% of the cash premium (2.5% for life insurance).
