Liechtenstein: what is the corporate tax rate?

12.5%. That is the headline rate, the one ordinary companies pay.

Liechtenstein: what is the income tax rate?

2.5% to 22.4%. Depending on the country, a flat rate or a progressive scale.

FiScore 7 out of 10, ranked 42nd of 217: around the world average.

Liechtenstein vs World average Compare another country

Corporate 12.5% · Personal 2.5% to 22.4% · VAT 7.7% · CHF

FiScore

42nd Light Heavy

Corporate income taxheadline rate

12.5%

20.8%

−8.3points

Personal income taxtop bracket

22.4%

17%

+5.4points

VATstandard rate

7.7%

14%

−6.3points

Corporate income tax
Regime	Rate
Régime général standard regime impôt minimum annuel de 1 800 CHF	12.5%
Groupes multinationaux chiffre d'affaires supérieur à 750 M€, depuis 2024	15%