Source-cited draft: corporate income tax for Liechtenstein (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Standard corporate profit tax rate
12.5%Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income
Annual corporate minimum tax
CHF 1,800, fully creditable against profit taxTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income
OECD global minimum tax (QDMTT / IIR)
15% for in-scope ultimate parent / large multinational groups under the GloBE rulesGloBE Tax Act (GloBE-Steuergesetz / FL GlobE Tax Law) — https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income
Tax base
Net taxable profit per the statutory financial statements, with tax adjustmentsTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/income-determination
Notional interest deduction on equity (Eigenkapital-Zinsabzug)
A standardised deduction on modified equity reduces the taxable base; the imputed-interest rate is set in the Finance Act ((approx — confirm current rate))Tax Act (Steuergesetz, SteG); Finance Act (Finanzgesetz) — https://taxsummaries.pwc.com/liechtenstein/corporate/income-determination
Dividends received from subsidiaries
Generally tax-exemptTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income
Dividends from low-taxed passive-income foreign subsidiaries
Taxable at the 12.5% profit tax rate where the payer is a foreign, low-taxed subsidiary earning predominantly passive incomeTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income
Capital gains on the sale of participations
Generally tax-exempt ((approx — confirm scope))Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/income-determination
Withholding tax on dividends
0% — no withholding tax on distributions regardless of recipient's residenceTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income
Withholding tax on interest
0%Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income
Withholding tax on royalties
0%Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/taxes-on-corporate-income
Corporate return filing deadline
1 July following the tax year; extension up to 6 months on substantiated written request ((approx — confirm))Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/tax-administration
Loss carryforward
Tax losses may be carried forward (offset capped at a percentage of taxable profit) ((approx — confirm cap))Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/deductions
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Corporations, foundations and establishments pay a flat 12.5% profit tax, subject to an annual CHF 1,800 minimum tax that is creditable against profit tax. Large multinational groups face a 15% effective minimum under the OECD/EEA GloBE rules. Liechtenstein levies no withholding tax on outbound dividends, interest or royalties.
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Other Liechtenstein computations in the OpenAccountants Tax Library.