Cyprus or Liechtenstein: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Liechtenstein, ahead by 1.8 FiScore point.

Tax Cyprus Liechtenstein Gap
Corporate income tax headline rate 15% 12.5% +2.5 points
Personal income tax top bracket 0% to 35% 2.5% to 22.4% +12.6 points
VAT standard rate 19% 7.7% +11.3 points

Detailed schedules

Corporate income tax

Cyprus

General regime since 1 January 2026 15%
Eligible intellectual property income IP Box regime 2.5%

Liechtenstein

General regime minimum annual tax of CHF 1,800 12.5%
Multinational groups revenue over €750 M, from 2024 15%
See the Cyprus page See the Liechtenstein page