Europe · Tax guide
Liechtenstein
Liechtenstein taxes company profits at 12.5%, with a minimum of CHF 1,800 a year, and shares Swiss VAT at 8.1%. Large multinational groups pay a 15% minimum tax, and taxes are administered by the Steuerverwaltung.
At a glance
- Corporate income tax
- 12.5%
- Minimum tax
- CHF 1,800
- VAT
- 8.1%
- VAT registration
- CHF 100,000
- Global minimum tax
- 15%
Flat rate
Per year
Same as Switzerland
Worldwide turnover
Large multinational groups
Corporate income tax
Companies pay 12.5% on profits, with a minimum tax of CHF 1,800 a year. A notional interest deduction on equity reduces the effective rate. Dividends and capital gains on shareholdings are generally exempt, and there is no withholding tax on dividends.
VAT
Liechtenstein forms a customs and VAT area with Switzerland, so Swiss VAT applies at 8.1%. Registration is required once worldwide turnover exceeds CHF 100,000, and returns are usually filed quarterly.
Global minimum tax
Groups within the OECD Pillar Two rules pay top-up tax so that their effective rate in Liechtenstein reaches 15%.
Key dates
- QuarterlyVAT return
- After the year-endAnnual corporate tax return
Figures and sources
5 figures- Corporate income tax rate12.5%Under professional review
- Minimum corporate income tax per yearCHF 1,800Under professional review
- Standard VAT rate (shared with Switzerland)8.1%Under professional review
- Minimum tax rate15%Under professional review
- Worldwide turnover above which VAT registration is requiredCHF 100,000Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Liechtenstein based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Liechtenstein (a Liechtenstein trustee or tax adviser) before making compliance decisions.