--- title: "Liechtenstein tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/liechtenstein/tax/ lang: en updated: 2026-10-10 --- # Liechtenstein tax Special regime for new residents: Lump-sum taxation on expenditure at 25%. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Special regimes for new residents Special regime ### Lump-sum taxation on expenditure at 25% 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. (source 1) #### 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/) ## Standard rules and foreign-source income Standard rules ### Income and wealth tax: national tax of 0% to 8% plus municipal surcharge of 150% to 250% 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). (sources 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 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and 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. - The assessment can be fixed for several years if expenditure is expected to stay level. ## Questions people ask ### Who qualifies for Lump-sum taxation on expenditure at 25%? Person takes up domicile or habitual abode in Liechtenstein for the first time or after at least ten years of absence. Fits the non-working residence permit routes; gainful activity in Liechtenstein excludes the regime. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (4)** ## Official sources 1. [Tax Act (Steuergesetz, SteG), LGBl. 2010 No. 340, version of 1 July 2026](https://www.gesetze.li/konso/pdf/2010340000) · Legal Service of the Government of Liechtenstein (Lilex) · checked 2026-10-11 2. [Tax Ordinance (SteV), consolidated version of 1 July 2026: Article 8 subsistence minimum and Article 12 lump-sum deduction](https://www.gesetze.li/konso/pdf/2010437000) · Government of Liechtenstein (Landesgesetzblatt) · checked 2026-10-10 · published 2010-12-29 3. [Law of 8 November 2024 amending the Family Allowances Act, LGBl. 2025 No. 7, Article 46(c): employee contribution of 0.2% to the family fund](https://www.gesetze.li/chrono/pdf/2025007000) · Government of Liechtenstein (Landesgesetzblatt) · checked 2026-10-10 · published 2025-01-10 4. [AHV-IV-FAK institutions: contribution rates 2026, article of November 2025](https://www.ahv.li/fileadmin/user_upload/Dokumente/Medien/Presse/2025/11/2025-11-06--lie-zeit---1.pdf) · Liechtenstein AHV-IV-FAK-Anstalten · checked 2026-10-10 · published 2025-11-06