France or Liechtenstein: which taxes less?

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

Lighter: Liechtenstein, ahead by 3.3 FiScore points.

Tax France Liechtenstein Gap
Corporate income tax headline rate 25% 12.5% +12.5 points
Personal income tax top bracket 0% to 45% 2.5% to 22.4% +22.6 points
VAT standard rate 20% 7.7% +12.3 points

Detailed schedules

Corporate income tax

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%

Liechtenstein

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