Liechtenstein or Moldova: which taxes less?

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

Level pegging: Liechtenstein and Moldova weigh about the same on the taxpayer.

Tax Liechtenstein Moldova Gap
Corporate income tax headline rate 12.5% 12% +0.5 points
Personal income tax top bracket 2.5% to 22.4% 12% +10.4 points
VAT standard rate 7.7% 20% −12.3 points

Detailed schedules

Corporate income tax

Liechtenstein

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

Moldova

n/a

See the Liechtenstein page See the Moldova page