LiechtensteinLiechtensteinHeadline corporate income tax rate is 12.5%. A minimum tax of CHF 1,800 per year generally applies, subject to exceptions.
Corporate Tax
12.5%
Income Tax
0% - 8%
VAT Rate
8.1%
Capital Gains Tax
0%
Effective Rate
12.5%
Income Tax Brackets
- 0 - 15,8550%
- 15,855 - 21,1401%
- 21,140 - 42,2803%
- 42,280 - 73,9904%
- 73,990 - 105,7005%
- 105,700 - 137,4106%
- 137,410 - 169,1206.5%
- 169,120 - 211,4007%
- 211,400 - ∞8%
Capital Gains
0%
Gains on shares are exempt. Real estate gains are taxed separately at up to 24%.