Estonia or Liechtenstein: which taxes less?

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

Lighter: Liechtenstein, ahead by 1.6 FiScore point.

Tax Estonia Liechtenstein Gap
Corporate income tax headline rate 22% 12.5% +9.5 points
Personal income tax top bracket 22% 2.5% to 22.4% −0.4 points
VAT standard rate 20% 7.7% +12.3 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

Liechtenstein

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