Source-cited draft: personal 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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National income tax rate range (before communal surcharge)
1% to 8% progressiveTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
Combined effective rate range (national + communal surcharge)
2.5% to 22.4%Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
Communal surcharge (Gemeindesteuerzuschlag)
150% to 180% of national tax, fixed annually by each municipalityTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
1% national bracket threshold (single)
Up to CHF 21,140 of taxable incomeTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
8% (top) national bracket threshold (single)
Taxable income above CHF 211,401Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
Tax-free personal exemption (single)
CHF 15,855Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
Tax-free personal exemption (married, joint)
CHF 31,710Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
Tax-free personal exemption (single parent)
CHF 23,783Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
Net wealth taxed via notional yield (Sollertrag)
Taxable net wealth × 4% notional yield is added to taxable income and taxed at income tax ratesTax Act (Steuergesetz, SteG); Finance Act (Finanzgesetz) — https://taxsummaries.pwc.com/liechtenstein/individual/other-taxes
Investment income on wealth-taxed assets
Interest and dividend income on assets subject to wealth tax is not separately taxable (captured by the notional yield)Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/other-taxes
Capital gains on movable private assets (e.g. securities)
Generally not subject to income tax for private individualsTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/income-determination
Tax residence test
Permanent or habitual residence (domicile or customary abode) in LiechtensteinTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/residence
Lump-sum (expenditure-based) taxation for non-working foreigners
Available to qualifying non-citizens who do not work in Liechtenstein and live off foreign-source wealth incomeTax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income
Filing deadline
Normally mid-to-end April following the tax year; extensions up to 5 months (80% prepayment required for extensions beyond one month)Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/individual/tax-administration
Default / late-payment charge rate
4%Tax Act (Steuergesetz, SteG) — https://taxsummaries.pwc.com/liechtenstein/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Liechtenstein applies a progressive national income tax topped up by a communal surcharge of 150%–180%, producing combined effective rates of roughly 2.5% to 22.4%. Net wealth is taxed through the income tax via a notional yield rather than a separate wealth tax.
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