Liechtenstein

Income Tax in Liechtenstein

Prepare 2026 Liechtenstein individual wealth-and-income tax (Vermögens- und Erwerbssteuer) workpapers under the Tax Act (SteG) and Tax Ordinance (SteV). Covers residence, the minimum-income exemption (SteV art. 8), the three statutory state-tax tariffs (single, single parent, joint spouses; zero band to CHF 15,855 / 23,783 / 31,710, top rate 8%), the 4% deemed yield on net wealth, wealth valuation and debts, deductions (earning costs CHF 1,600, commuting, meals, insurance, pension 18% cap, children CHF 12,700, donations), loss use (70% cap), the municipal surcharge (150% to 250% of state tax), rounding, filing extensions, payment, 4% interest and fines.