Estonia – Liechtenstein
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Estonia) | Statutory (Liechtenstein) |
|---|---|---|---|
| Dividends | — | 0% | 0% |
| Interest | — | 0% | 0% |
| Royalties | — | 10% | 0% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Estonia | Liechtenstein |
|---|---|---|
| Corporate income tax | 22% | 12.5% |
| WHT -- dividends | 0% | 0% |
| WHT -- interest | 0% | 0% |
| WHT -- royalties | 10% | 0% |
| VAT / GST | 24% | 7.7% |
| Personal income (top) | 22% | 22.4% |
| Capital gains | 20% | n/a |
| Pillar 2 status | implemented | proposed |
Source: Liechtenstein Fiscal Authority (as of 2026-05-30)