Liechtenstein
7/10
53rd of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Saudi Arabia, ahead by 0.4 FiScore point.
7/10
53rd of 217
7.4/10
37th of 217
| Tax | Liechtenstein | Saudi Arabia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 12.5% | 20% | −7.5 points |
| Personal income tax top bracket | 2.5% to 22.4% | 0% | +22.4 points |
| VAT standard rate | 8.1% | 15% | −6.9 points |
Liechtenstein
| General regime minimum annual tax of CHF 1,800 | 12.5% |
| Multinational groups revenue over €750 M, from 2024 | 15% |
Saudi Arabia
| Share of profit for foreign partners | 20% |
| Share for Saudi or Gulf partners zakat, based on equity | 2.5% |
| Oil and gas up to 85% depending on concession | n/a |