Liechtenstein or Poland: which taxes less?

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

Lighter: Liechtenstein, ahead by 2.2 FiScore points.

Tax Liechtenstein Poland Gap
Corporate income tax headline rate 12.5% 19% −6.5 points
Personal income tax top bracket 2.5% to 22.4% 12% to 32% −9.6 points
VAT standard rate 7.7% 23% −15.3 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%

Poland

General regime 19%
Small taxpayers and new companies revenue under 2 M€ 9%
See the Liechtenstein page See the Poland page