Country tax profile · 2026
Liechtenstein income tax
How Liechtenstein taxes income
Liechtenstein taxes personal income at rates up to 22.4%. Worldwide: residents are taxed on their worldwide income and wealth.
Compiled by MyNomadWorld for Liechtenstein and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Liechtenstein income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 15,855 CHF | 0% |
| up to 21,140 CHF | 1% |
| up to 42,280 CHF | 3% |
| up to 73,990 CHF | 4% |
| up to 105,700 CHF | 5% |
| up to 137,410 CHF | 6% |
| up to 169,120 CHF | 6.5% |
| up to 211,400 CHF | 7% |
| over the top bracket | 8% |
National brackets; local or regional surcharges may apply on top.
How Liechtenstein's income tax compares
Liechtenstein's top income tax of 22.4% is the 135th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Estonia (22%) · Russia (22%) · Czech Republic (23%) · Albania (23%) · Isle of Man (21%) · Singapore (24%)
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 income tax rate in Liechtenstein?
Liechtenstein taxes personal income at rates up to 22.4%. Worldwide: residents are taxed on their worldwide income and wealth.