Source-cited draft: tax overview 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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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)View source ↗
Residence basis of taxation
Residents are taxed on worldwide earned income and net wealth; non-residents are taxed only on certain Liechtenstein-source incomeTax Act (Steuergesetz, SteG)View source ↗
Headline personal income tax rate (incl. communal surcharge)
2.5% to 22.4% combined (national tax plus communal surcharge)Tax Act (Steuergesetz, SteG)View source ↗
Headline corporate profit tax rate
12.5% flatTax Act (Steuergesetz, SteG)View source ↗
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)View source ↗
Withholding tax on dividends, interest, royalties
None — Liechtenstein does not levy withholding tax on dividends, interest or royaltiesTax Act (Steuergesetz, SteG)View source ↗
Inheritance, estate and gift tax
None — Liechtenstein does not levy inheritance, estate or gift taxesTax Act (Steuergesetz, SteG)View source ↗
Corporate tax return filing deadline
1 July following the tax year (extension up to 6 months on request) (approx — confirm)Tax Act (Steuergesetz, SteG)View source ↗
Individual tax return filing deadline
Normally mid-to-end April following the tax year (extensions available) (approx — confirm)Tax Act (Steuergesetz, SteG)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Liechtenstein computations in the OpenAccountants Tax Library.