Liechtenstein Tax Overview

The Liechtenstein tax system at a glance

Liechtenstein is a low-tax microstate in a customs and currency union with Switzerland. It levies a progressive personal income tax (which also captures wealth via a notional yield), a flat 12.5% corporate profit tax, and applies the Swiss VAT system.

• Tax year — Calendar year (1 January to 31 December) (Tax Act (Steuergesetz, SteG))
• Currency — Swiss franc (CHF) (Currency Treaty with Switzerland)
• National tax authority — Steuerverwaltung des Fürstentums Liechtenstein (Liechtenstein Tax Administration) (Tax Act (Steuergesetz, SteG))
• Residence basis of taxation — Residents are taxed on worldwide earned income and net wealth; non-residents are taxed only on certain Liechtenstein-source income (Tax Act (Steuergesetz, SteG))
• Headline personal income tax rate (incl. communal surcharge) — 2.5% to 22.4% combined (national tax plus communal surcharge) % (Tax Act (Steuergesetz, SteG))
• Headline corporate profit tax rate — 12.5% flat % (Tax Act (Steuergesetz, SteG))
• Does Liechtenstein levy VAT? — Yes — Liechtenstein applies the Swiss VAT (MWST) system under its customs union with Switzerland; standard rate 8.1% (Value Added Tax Act (Mehrwertsteuergesetz, MWSTG))
• Withholding tax on dividends, interest, royalties — None — Liechtenstein does not levy withholding tax on dividends, interest or royalties (Tax Act (Steuergesetz, SteG))
• Inheritance, estate and gift tax — None — Liechtenstein does not levy inheritance, estate or gift taxes (Tax Act (Steuergesetz, SteG))
• Corporate tax return filing deadline — 1 July following the tax year (extension up to 6 months on request) (approx — confirm) (Tax Act (Steuergesetz, SteG))
• Individual tax return filing deadline — Normally mid-to-end April following the tax year (extensions available) (approx — confirm) (Tax Act (Steuergesetz, SteG))