Global Tax Guide by tk.cpa AI Lab
Global Tax Guide / Europe / Liechtenstein
Europe

Liechtenstein

Corporate rate
12.5%
Top personal rate
22.4%
VAT / GST rate
8.1%
One-sentence summary Liechtenstein's corporate tax position: 12.5. Personal income tax: 22.4. VAT/consumption tax: 8.1.

Corporate Tax Rate

Liechtenstein's headline corporate income tax (CIT) rate is 12.5.

Personal Tax Rate

The headline personal income tax (PIT) rate is 22.4.

VAT / GST Rate

The standard VAT/GST (or equivalent consumption tax) rate is 8.1. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.

Residency, CFC, Thin Cap & Treaty Network

Full narrative detail on residency tests, Controlled Foreign Company rules, thin capitalization / interest limitation rules, and the jurisdiction's tax treaty network is on the build list for this page. Rather than approximate that detail without verifying it, this section is left for a future update - use the PwC source link below in the meantime for those specifics.

Source: PwC Worldwide Tax Summaries - Liechtenstein (secondary compilation, cited per jurisdiction). Rates last reviewed by PwC: 09 June 2026. Page last verified: August 07, 2026. General information only - confirm current rates and any specific position with a licensed advisor in this jurisdiction before relying on this page.