--- title: "Moving to Liechtenstein 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/liechtenstein/ lang: en updated: 2026-10-12 --- Vaduz Castle above the capital # Moving to Liechtenstein 6 ways to move to Liechtenstein in our guide: 1 talent scheme, 2 work visas, 1 route by nationality or ancestry, 2 spouse visas. No digital nomad visa. Checked against official sources on 12 October 2026. **Longest first stay:** **5 years** EEA residence lottery Liechtenstein is a small Alpine country with a tightly managed immigration system. Most residence routes are tied to work, family or special circumstances, and the rules differ depending on whether you are an EEA national, a non-EEA national or a family member of a Liechtenstein citizen. EEA nationals willing to enter an annual residence permit lottery Managers and specialists with an international company posting Spouses and children of Liechtenstein residents or citizens Students enrolled at a recognised institution People of significant cultural, scientific or economic standing ## Talent schemes · 1 ### [Special-interest residence](https://settleanywhere.com/countries/liechtenstein/special-interest-residence/) **First stay:** 1 yr Can't work Needs health cover [Details](https://settleanywhere.com/countries/liechtenstein/special-interest-residence/) ## Work · 2 ### [Work residence](https://settleanywhere.com/countries/liechtenstein/work-residence-b/) **First stay:** 1 yr Needs health cover [Details](https://settleanywhere.com/countries/liechtenstein/work-residence-b/) ### [Manager and specialist permit](https://settleanywhere.com/countries/liechtenstein/manager-specialist-transfer/) **First stay:** 3 yrs Needs health cover [Details](https://settleanywhere.com/countries/liechtenstein/manager-specialist-transfer/) ## For your nationality or ancestry · 1 Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application. ### [EEA residence lottery](https://settleanywhere.com/countries/liechtenstein/eea-lottery-residence/) **First stay:** 5 yrs Needs health cover [Details](https://settleanywhere.com/countries/liechtenstein/eea-lottery-residence/) ## Spouse visas · 2 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a resident](https://settleanywhere.com/countries/liechtenstein/spouse-of-permanent-resident/) Can work: yes Needs health cover [Details](https://settleanywhere.com/countries/liechtenstein/spouse-of-permanent-resident/) ### [Spouse of a citizen](https://settleanywhere.com/countries/liechtenstein/spouse-of-citizen/) **First stay:** 5 yrs Can work: yes Needs health cover [Details](https://settleanywhere.com/countries/liechtenstein/spouse-of-citizen/) **Free movement and visa-free stays · 1** - **[EU free movement](https://settleanywhere.com/countries/liechtenstein/free-movement-eu/)** · Lets you live here Open to 31 passports: [Austria](https://settleanywhere.com/passports/austria/), [Belgium](https://settleanywhere.com/passports/belgium/), [Bulgaria](https://settleanywhere.com/passports/bulgaria/), [Croatia](https://settleanywhere.com/passports/croatia/), [Cyprus](https://settleanywhere.com/passports/cyprus/), [Czechia](https://settleanywhere.com/passports/czechia/), [Denmark](https://settleanywhere.com/passports/denmark/), [Estonia](https://settleanywhere.com/passports/estonia/), [Finland](https://settleanywhere.com/passports/finland/), [France](https://settleanywhere.com/passports/france/), [Germany](https://settleanywhere.com/passports/germany/), [Greece](https://settleanywhere.com/passports/greece/), [Hungary](https://settleanywhere.com/passports/hungary/), [Iceland](https://settleanywhere.com/passports/iceland/), [Ireland](https://settleanywhere.com/passports/ireland/), [Italy](https://settleanywhere.com/passports/italy/), [Latvia](https://settleanywhere.com/passports/latvia/), [Liechtenstein](https://settleanywhere.com/passports/liechtenstein/), [Lithuania](https://settleanywhere.com/passports/lithuania/), [Luxembourg](https://settleanywhere.com/passports/luxembourg/), [Malta](https://settleanywhere.com/passports/malta/), [Netherlands](https://settleanywhere.com/passports/netherlands/), [Norway](https://settleanywhere.com/passports/norway/), [Poland](https://settleanywhere.com/passports/poland/), [Portugal](https://settleanywhere.com/passports/portugal/), [Romania](https://settleanywhere.com/passports/romania/), [Slovakia](https://settleanywhere.com/passports/slovakia/), [Slovenia](https://settleanywhere.com/passports/slovenia/), [Spain](https://settleanywhere.com/passports/spain/), [Sweden](https://settleanywhere.com/passports/sweden/), [Switzerland](https://settleanywhere.com/passports/switzerland/). [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## Tax Residents are taxed on worldwide income and wealth, with a national tax plus a municipal surcharge. A special lump-sum regime may be available to non-Liechtenstein nationals who move to Liechtenstein for the first time or after a long period abroad, do not work there and live on assets or foreign-source income; it taxes living expenditure instead of income and wealth. Standard rules ### [Income and wealth tax: national tax of 0% to 8% plus municipal surcharge of 150% to 250%](https://settleanywhere.com/countries/liechtenstein/tax/#tax-li-income-wealth-ordinary) Worldwide income **Details** - On: Worldwide taxable income - Limit: CHF 16k/yr ≈ $19k Residents are taxed on worldwide income and wealth through a national tax rising to 8% of income above CHF 211,400 (≈ $253,000) (single), with a municipal surcharge of 150% to 250% of the national tax; employees get a CHF 1,600 (≈ $1,920) flat expense deduction and pay no income tax below a subsistence minimum of CHF 2,100 (≈ $2,520) gross a month (single). #### Taxed on Worldwide taxable income; wealth is taxed by adding a standardised 4% return on net wealth to income. For employment income the taxable amount is gross pay minus the flat expense deduction and other allowed deductions. #### Who it applies to - Individuals with domicile or habitual abode in Liechtenstein are fully liable on all wealth and income. - Habitual abode is a continuous stay of more than six months. - National tax scale for single persons on taxable income x: nil up to CHF 15,855 (≈ $19,000); 1% (0.01 x - 159) from CHF 15,856 (≈ $19,000) to 21,140; 3% to 42,280; 4% to 73,990; 5% to 105,700; 6% to 137,410; 6.5% to 169,120; 7% to 211,400; 8% (0.08 x - 6,448) from CHF 211,401 (≈ $253,000). Scales for single parents and jointly assessed spouses are separate (joint basic allowance CHF 31,710 (≈ $38,000)). - Employees: the expenses of earning employment income are covered by a flat deduction of CHF 1,600 (≈ $1,920); higher proven expenses can be claimed (Art. 16(2)(c) of the Tax Act, Art. 12 of the Tax Ordinance). - Subsistence minimum: income of persons with unlimited tax liability is not taxed if it does not exceed the subsistence minimum, per month gross CHF 2,100 (≈ $2,520) for a single person, CHF 2,600 (≈ $3,120) for a single parent, CHF 3,200 (≈ $3,840) for spouses or registered partners assessed jointly, CHF 1,600 (≈ $1,920) each for separately assessed spouses in the same household and for de facto partners, plus CHF 300, (≈ $360) 450 or 600 for each child aged up to 5, 6 to 11 or 12 and over (Art. 15(2)(i) of the Tax Act, Art. 8 of the Tax Ordinance). - Employee social contributions in 2026: 0.2% to the family fund (new from 2026, with paid parental leave), together with AHV 4.025%, IV 0.675% and 0.5% unemployment insurance on AHV-liable pay. #### Exclusions - Persons without domicile or habitual abode are taxed only on Liechtenstein property, permanent establishments and certain Liechtenstein-source income. - Stays of up to twelve months for school, care, treatment or holiday do not create domicile or habitual abode. #### Limits - CHF 15,855 a year (≈ $19,000) · Basic allowance for a single person; no national tax below it - CHF 31,710 a year (≈ $38,000) · Joint basic allowance for spouses assessed together - CHF 211,401 a year (≈ $253,000) · Taxable income from which the top national rate of 8% applies for a single person - CHF 1,600 a year (≈ $1,920) · Flat deduction for expenses of earning employment income - CHF 2,100 a month (≈ $2,520) · Subsistence minimum for a single person (gross income not taxed up to this amount) #### Tax residence Domicile is the place where a person stays with the intention of staying permanently; habitual abode is a stay of more than six months that is not merely temporary. #### Visas Residence permits do not themselves create tax liability; tax follows domicile or habitual abode. #### Other taxes Corporate income tax is 12.5% of net profit; the municipal surcharge is set each year by the municipality between 150% and 250% of the national tax; employee contributions to AHV, IV, the family fund and unemployment insurance are deducted from pay. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/liechtenstein/tax/) Special regime ### [Lump-sum taxation on expenditure at 25%](https://settleanywhere.com/countries/liechtenstein/tax/#tax-li-lump-sum-aufwand) 25% tax **Details** - On: Total living expenditure of the taxpayer (Aufwand) Non-Liechtenstein nationals who move to Liechtenstein for the first time, or after at least ten years abroad, do not work there and live on assets or foreign-source income can apply to be taxed at 25% of their living expenditure instead of income and wealth tax. #### Taxed on Total living expenditure of the taxpayer (Aufwand). #### Who it applies to - Person takes up domicile or habitual abode in Liechtenstein for the first time or after at least ten years of absence. - Person is not a Liechtenstein national and carries out no gainful activity in Liechtenstein. - Person lives from the yield of assets or from income flowing from abroad. - Application is made to the Tax Administration with detailed information on expenditure. #### Exclusions - Real estate in Liechtenstein remains subject to wealth tax. - The Tax Administration decides whether the application is accepted or ordinary assessment applies. #### Tax residence Available only to people newly resident in Liechtenstein or returning after at least ten years. #### Visas Fits the non-working residence permit routes; gainful activity in Liechtenstein excludes the regime. #### Other taxes The assessment can be fixed for several years if expenditure is expected to stay level. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/liechtenstein/tax/) Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Liechtenstein.** Remote workers usually look at [Special-interest residence](https://settleanywhere.com/countries/liechtenstein/special-interest-residence/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Shorter stays · 2** Work ### [Short-stay work permit](https://settleanywhere.com/countries/liechtenstein/short-stay-work/) **First stay:** 1 yr Needs health cover [Details](https://settleanywhere.com/countries/liechtenstein/short-stay-work/) Student ### [Student permit](https://settleanywhere.com/countries/liechtenstein/student/) Can't work Needs health cover [Details](https://settleanywhere.com/countries/liechtenstein/student/) **Path to permanent residence · 1** - **PR after 5 years** · Settlement permit (Niederlassungsbewilligung) after five years (Art. 27 AuG) ## Arriving in Liechtenstein: first steps 1. Register with the residents' office in your commune. 2. Arrange statutory health insurance covering all risks in Liechtenstein. 3. Open a bank account if you need a Liechtenstein bank guarantee or local payments. 4. Register children at school if you arrive as a family. 5. Keep your permit conditions in mind, especially work rights and any prohibition on gainful employment. ## Questions people ask ### What special talent visas does Liechtenstein have? Liechtenstein has 1 talent scheme. [Special-interest residence](https://settleanywhere.com/countries/liechtenstein/special-interest-residence/) gives a first stay of 1 year that can be renewed. ### What work visas does Liechtenstein offer foreigners? Liechtenstein has 2 work visas. [Work residence](https://settleanywhere.com/countries/liechtenstein/work-residence-b/) gives a first stay of 1 year that can be renewed. [Manager and specialist permit](https://settleanywhere.com/countries/liechtenstein/manager-specialist-transfer/) gives a first stay of 3 years that can be renewed. ### Can my nationality or ancestry give me residence in Liechtenstein? Yes. Liechtenstein has 1 route by nationality or ancestry. [EEA residence lottery](https://settleanywhere.com/countries/liechtenstein/eea-lottery-residence/) gives a first stay of 5 years. ### Can I join my spouse or partner in Liechtenstein? Yes. Liechtenstein has 2 spouse visas. [Spouse of a citizen](https://settleanywhere.com/countries/liechtenstein/spouse-of-citizen/) gives a first stay of 5 years that can be renewed. There is also [Spouse of a resident](https://settleanywhere.com/countries/liechtenstein/spouse-of-permanent-resident/). ## Compare with [🇵🇹 Portugal](https://settleanywhere.com/countries/portugal/) [🇪🇸 Spain](https://settleanywhere.com/countries/spain/) [🇬🇪 Georgia](https://settleanywhere.com/countries/georgia/) [🇮🇹 Italy](https://settleanywhere.com/countries/italy/) [🇬🇷 Greece](https://settleanywhere.com/countries/greece/) [🇩🇪 Germany](https://settleanywhere.com/countries/germany/) [🇫🇷 France](https://settleanywhere.com/countries/france/) [🇬🇧 United Kingdom](https://settleanywhere.com/countries/united-kingdom/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.