Europe · CHF
Liechtenstein
Reviewed 2026-06-21
Top income tax
22.4%
Self-employed SS
Yes
VAT
8.1%
Capital gains
0%
Exit tax
No
Nomad visa
No
59
/ 100
Tax efficiency48
Ease to enter49
Ease to exit93
Cost of living50
Internet48
English100
Liechtenstein taxes residents on worldwide income through a low national rate that each municipality multiplies by a surcharge, so combined personal rates stay modest by European standards, and there is no withholding tax, no capital gains tax on share disposals, and no inheritance or gift tax. Corporate profits face a flat 12.5 percent tax, which makes the principality attractive for a company structure, though a wealth tax applies via a notional income calculation. The catch for a solopreneur is immigration: residence permits are tightly capped and partly allocated by lottery, and there is no digital nomad or dedicated startup visa.
Personal income tax
Income tax structureProgressive
Top income tax rate22.4%
Entry income tax rate2.5%
Top rate threshold$262,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate5.2%
Employer SS rate8.1%
Indirect & other taxes
VAT standard rate8.1%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate12.5%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameLump-sum (expenditure-based) taxation for non-employed foreign residents
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Lifestyle
Internet speed211 Mbps
English proficiencyHigh
Civil liberties95
Sources
- PwC Worldwide Tax Summaries — Liechtenstein Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Liechtenstein Individual: Other taxes
- PwC Worldwide Tax Summaries — Liechtenstein Corporate: Taxes on corporate income & Withholding taxes
- PwC Worldwide Tax Summaries — Liechtenstein Individual: Income determination
- Liechtenstein National Administration — Migration and Passport Office: Residing in Liechtenstein
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.