Liechtenstein
7/10
42nd of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Oman, ahead by 1.5 FiScore point.
7/10
42nd of 217
8.5/10
16th of 217
| Tax | Liechtenstein | Oman | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 12.5% | 15% | −2.5 points |
| Personal income tax top bracket | 2.5% to 22.4% | 0% | +22.4 points |
| VAT standard rate | 7.7% | 5% | +2.7 points |
Liechtenstein
| General regime minimum annual tax of CHF 1,800 | 12.5% |
| Multinational groups revenue over €750 M, from 2024 | 15% |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |