Liechtenstein
Western Europe · LI · 24 treaties
What are the main tax rates in Liechtenstein?
Liechtenstein has a top personal income tax rate of 22.4%, a corporate tax rate of 12.5%, and a standard VAT of 7.7%.
Tax profile
| Corporate income tax | 12.5% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 7.7% |
| Personal income (top rate) | 22.4% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Proposed |
Common questions
- Does Liechtenstein tax worldwide income?
- Yes, Liechtenstein operates a worldwide tax system.
- Is there a withholding tax on dividends in Liechtenstein?
- No, there is 0% dividend withholding tax in Liechtenstein.
- Does Liechtenstein have an exit tax?
- No, Liechtenstein does not have an exit tax.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- residence (domicile) in Liechtenstein, i.e. residing in Liechtenstein with the intention of staying there permanently
- habitual abode / habitual residence in Liechtenstein, i.e. staying in Liechtenstein for more than six months
Tax residence is based on residence or habitual abode; once both are given up (no permanent residence and no stay over six months), unlimited tax liability ends and there is no exit tax or multi‑year tail. This makes ceasing Liechtenstein tax residence relatively straightforward for individuals who genuinely move away.
Source: Liechtenstein Tax Administration via OECD (official guidance)
Tax treaty network (44)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Andorra | — | — | — |
| Austria | 15% | 10% | 5% |
| Czechia | 15% | 10% | 5% |
| Estonia | — | — | — |
| Georgia | — | — | — |
| Germany | 15% | 10% | 5% |
| Guernsey | — | — | — |
| Hong Kong S.A.R. | — | — | — |
| Hungary | 15% | 10% | 5% |
| Iceland | 15% | 10% | 5% |
| Jersey | — | — | — |
| Lithuania | — | — | — |
| Luxembourg | 15% | 10% | 5% |
| Malta | 15% | 10% | 5% |
| Monaco | — | — | — |
| Netherlands | 15% | 10% | 5% |
| Romania | — | — | — |
| San Marino | — | — | — |
| Singapore | — | — | — |
| Switzerland | 15% | 10% | 5% |
| United Arab Emirates | — | — | — |
| United Kingdom | 15% | 10% | 5% |
| Uruguay | — | — | — |
| Belgium | 15% | 10% | 5% |
| Denmark | 15% | 10% | 5% |
| Finland | 15% | 10% | 5% |
| France | 15% | 10% | 5% |
| India | 15% | 10% | 15% |
| Ireland | 15% | 10% | 5% |
| Italy | 15% | 10% | 5% |
| Japan | 15% | 10% | 5% |
| South Korea | 15% | 10% | 10% |
| Mexico | 15% | 10% | 15% |
| Norway | 15% | 10% | 5% |
| Poland | 15% | 10% | 5% |
| Portugal | 15% | 10% | 5% |
| Slovakia | 15% | 10% | 5% |
| Slovenia | 15% | 10% | 5% |
| Spain | 15% | 10% | 5% |
| Sweden | 15% | 10% | 5% |
| Thailand | 15% | 10% | 15% |
| Turkey | 15% | 10% | 5% |
| United States of America | 15% | 10% | 5% |
| Greece | 15% | 10% | 5% |