Country tax profile · 2026
Liechtenstein corporate tax
How Liechtenstein taxes corporate
The standard corporate profits tax in Liechtenstein is 12.5%. Flat 12.5% profit tax; annual minimum tax CHF 1,800 (creditable). QDMTT/IIR at 15% applies to in-scope OECD GloBE groups. First CHF 15,855 personal exemption noted for individuals only.
Compiled by MyNomadWorld for Liechtenstein and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Liechtenstein's corporate tax compares
Liechtenstein's corporate tax of 12.5% is the 152nd highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Ireland (12.5%) · Macau (12%) · Moldova (12%) · Palau (12%) · Switzerland (14.6%) · Cyprus (15%)
Who is a tax resident of Liechtenstein?
Resident if domiciled (intent to stay permanently) OR habitual residence with a stay exceeding 6 months (183 days). Residents taxed on worldwide income and net wealth.
Related Liechtenstein taxes
Moving to Liechtenstein?
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What is the corporate tax rate in Liechtenstein?
The standard corporate profits tax in Liechtenstein is 12.5%. Flat 12.5% profit tax; annual minimum tax CHF 1,800 (creditable). QDMTT/IIR at 15% applies to in-scope OECD GloBE groups. First CHF 15,855 personal exemption noted for individuals only.