Liechtenstein or Switzerland: which taxes less?

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

Lighter: Liechtenstein, ahead by 2.6 FiScore points.

Tax Liechtenstein Switzerland Gap
Corporate income tax headline rate 12.5% 11.66% to 20.54% −8.0 points
Personal income tax top bracket 2.5% to 22.4% 0% to 51% −28.6 points
VAT standard rate 7.7% 7.7% Same rate

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%

Switzerland

Lucerne combined federal, cantonal and communal effective rate 11.66%
Zug 11.71%
Geneva 14.7%
Zurich 19.47%
Bern 20.54%
Multinational groups revenue above €750M, since 2024 15%
See the Liechtenstein page See the Switzerland page