🇱🇮 Liechtenstein tax

• 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). ^{1 2 3 4}

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 2026Change log