Liechtenstein tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Liechtenstein tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 4 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| National level only | 12.51% | 0%† | not computed | not computed | not computed | not computed |
| Vaduz | 23.92% | 0%† | not computed | not computed | not computed | not computed |
| Schaan | not computed | not computed | not computed | not computed | not computed | not computed |
| Balzers | not computed | not computed | not computed | not computed | not computed | not computed |
| Triesen | not computed | not computed | not computed | not computed | not computed | not computed |
| Triesenberg | not computed | not computed | not computed | not computed | not computed | not computed |
| Mauren | not computed | not computed | not computed | not computed | not computed | not computed |
| Schellenberg | not computed | not computed | not computed | not computed | not computed | not computed |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Dividends: not computed. Taxable wealth and qualifying private returns must be reconciled.
Interest: not computed. Taxable wealth and actual-return exclusions must be reconciled.
Rent: not computed. Property source and integrated wealth/progression required.
Crypto gains: not computed. Private gain versus taxable reward/business classification required.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. Each region adds its own tax to the national level; regions not in the table are not in our model.
What is the top income tax rate in Liechtenstein?
The top rate on a salary is 12.51% at the national level, before regional tax. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 8% above CHF 211,400.
How are capital gains taxed in Liechtenstein?
Gains on private movable assets and share gains are exempt. Domestic property gains are separately taxable, under the statutory tariff plus a fixed property surcharge; business disposals, rollovers and related parcels need classification first.
How are dividends and interest taxed in Liechtenstein?
The Sovereign engine has not yet computed the top rate on dividends or interest for Liechtenstein: the profile needs more facts or an accepted source before it states one. That is not a 0% rate.
How is crypto taxed in Liechtenstein?
Still unassessed. The tax on a crypto gain depends on whether it is a private sale, a business activity, a reward or pay, and the profile has not classified these. A missing figure is not an exemption.
Does Liechtenstein tax foreign income?
Yes. Liechtenstein taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Liechtenstein have a wealth tax?
Yes. Liechtenstein has a recurring tax on wealth or on some assets. Our wealth tax comparison shows its threshold, rate, debts and valuation date.
Does Liechtenstein have an exit tax for individuals?
Still unassessed. We have not worked out what happens to tax when you leave Liechtenstein: gains on a private portfolio, business assets, a continuing tie to the country, property income and unpaid tax each need their own review.
What special tax regimes does Liechtenstein have?
The profile lists conditional tax and residence arrangements. Whether one applies to you depends on eligibility, approval, the source of the income and when you arrived; an immigration or company status alone gives no personal tax concession.
When do you become tax resident in Liechtenstein?
The Liechtenstein day test (domicile or continuous stay): a continuous stay of more than six calendar months, with exceptions. Domicile can establish residence on arrival, whatever the day count.
Residence decides whether Liechtenstein taxes you on these rates. See the Liechtenstein day-count test and count your own days.
Sources
The Liechtenstein profile cites 6 sources for these rules, 5 of them from a government or a statute.
- LGBl2024/483:2025 tariffs and 2026 Sollertrag · official, retrieved 2026-11-03
- Articles 10–12 exclusions, proportionate debt and beginning-year valuation · official, retrieved 2026-11-03
- 2026 employee rates; retained 2025 leaflet separately · official, retrieved 2026-11-03
- li employee 20261107 · official, retrieved 2026-11-07
- January 2025 domestic property gain example · official, retrieved 2026-11-03
- li private gains 20261107 · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Liechtenstein with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Liechtenstein side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Luxembourg, Monaco, Malta, Netherlands, Norway, Portugal.