{"country":"liechtenstein","countryName":"Liechtenstein","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"CHF","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"unverified","underReview":["municipal-surcharge"],"dataVerified":true,"sections":[{"id":"income-tax","title":"Income tax: national tariff, single taxpayers","group":"income-tax","kind":"bands","rows":[{"label":"Up to CHF 15,855: tax-free basic amount (Grundfreibetrag)","from":0,"to":15855,"rate":0},{"label":"CHF 15,856 to CHF 21,140: 1% × income − CHF 159","from":15855,"to":21140,"rate":0.01},{"label":"CHF 21,141 to CHF 42,280: 3% × income − CHF 581","from":21140,"to":42280,"rate":0.03},{"label":"CHF 42,281 to CHF 73,990: 4% × income − CHF 1,004","from":42280,"to":73990,"rate":0.04},{"label":"CHF 73,991 to CHF 105,700: 5% × income − CHF 1,744","from":73990,"to":105700,"rate":0.05},{"label":"CHF 105,701 to CHF 137,410: 6% × income − CHF 2,801","from":105700,"to":137410,"rate":0.06},{"label":"CHF 137,411 to CHF 169,120: 6.5% × income − CHF 3,488","from":137410,"to":169120,"rate":0.065},{"label":"CHF 169,121 to CHF 211,400: 7% × income − CHF 4,334","from":169120,"to":211400,"rate":0.07},{"label":"CHF 211,401 or more: 8% × income − CHF 6,448","from":211400,"to":null,"rate":0.08}],"source":{"title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added."},{"id":"income-tax-single-parents","title":"Income tax: national tariff, single parents","group":"income-tax","kind":"bands","rows":[{"label":"Up to CHF 23,783: tax-free basic amount (Grundfreibetrag)","from":0,"to":23783,"rate":0},{"label":"CHF 23,784 to CHF 31,710: 1% × income − CHF 238","from":23783,"to":31710,"rate":0.01},{"label":"CHF 31,711 to CHF 63,420: 3% × income − CHF 872","from":31710,"to":63420,"rate":0.03},{"label":"CHF 63,421 to CHF 110,985: 4% × income − CHF 1,506","from":63420,"to":110985,"rate":0.04},{"label":"CHF 110,986 to CHF 158,550: 5% × income − CHF 2,616","from":110985,"to":158550,"rate":0.05},{"label":"CHF 158,551 to CHF 206,115: 6% × income − CHF 4,202","from":158550,"to":206115,"rate":0.06},{"label":"CHF 206,116 to CHF 253,680: 6.5% × income − CHF 5,232","from":206115,"to":253680,"rate":0.065},{"label":"CHF 253,681 to CHF 317,100: 7% × income − CHF 6,501","from":253680,"to":317100,"rate":0.07},{"label":"CHF 317,101 or more: 8% × income − CHF 9,672","from":317100,"to":null,"rate":0.08}],"source":{"title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added."},{"id":"income-tax-joint","title":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","kind":"bands","rows":[{"label":"Up to CHF 31,710: tax-free basic amount (Grundfreibetrag)","from":0,"to":31710,"rate":0},{"label":"CHF 31,711 to CHF 42,280: 1% × income − CHF 317","from":31710,"to":42280,"rate":0.01},{"label":"CHF 42,281 to CHF 84,560: 3% × income − CHF 1,163","from":42280,"to":84560,"rate":0.03},{"label":"CHF 84,561 to CHF 147,980: 4% × income − CHF 2,008","from":84560,"to":147980,"rate":0.04},{"label":"CHF 147,981 to CHF 211,400: 5% × income − CHF 3,488","from":147980,"to":211400,"rate":0.05},{"label":"CHF 211,401 to CHF 274,820: 6% × income − CHF 5,602","from":211400,"to":274820,"rate":0.06},{"label":"CHF 274,821 to CHF 338,240: 6.5% × income − CHF 6,976","from":274820,"to":338240,"rate":0.065},{"label":"CHF 338,241 to CHF 422,800: 7% × income − CHF 8,667","from":338240,"to":422800,"rate":0.07},{"label":"CHF 422,801 or more: 8% × income − CHF 12,895","from":422800,"to":null,"rate":0.08}],"source":{"title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added."},{"id":"allowances","title":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","kind":"values","rows":[{"label":"Employment expenses: flat deduction for employees","value":1600,"unit":"money","note":"higher actual costs (commuting, meals) can be claimed instead"},{"label":"Commuting: per km, up to 10,000 km a year","value":0.5,"unit":"money","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Commuting: per km above 10,000 km a year","value":0.4,"unit":"money","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Commuting: maximum km per working day (return trip once)","value":200,"unit":"number","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Commuting and meals: maximum working days a year","value":220,"unit":"number","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Meals away from home: flat deduction, per year","value":1100,"unit":"money","note":"not if a staff canteen or employer contribution is available","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Child deduction, per child","value":12700,"unit":"money","note":"minor children and adult children in education; halved between parents with joint custody assessed separately"},{"label":"Own social insurance contributions (AHV, IV, FAK, ALV, compulsory accident insurance)","value":"Deductible in full","unit":"text"},{"label":"Life, health and accident insurance premiums: maximum, single","value":3700,"unit":"money"},{"label":"Life, health and accident insurance premiums: maximum, married couples","value":7400,"unit":"money"},{"label":"Life, health and accident insurance premiums: extra per child","value":2200,"unit":"money"},{"label":"Pension fund contributions (second pillar, buy-ins): maximum share of income","value":0.18,"unit":"rate"},{"label":"Children's education costs: maximum per child","value":12700,"unit":"money","note":"primary, secondary and domestic music school costs excluded"},{"label":"Uninsured medical and dental costs: maximum per person","value":6300,"unit":"money"},{"label":"Vocational training and retraining costs: maximum","value":12700,"unit":"money"},{"label":"Donations to exempt charitable bodies: maximum share of taxable income","value":0.1,"unit":"rate"},{"label":"AHV/IV old-age and invalidity pensions: share deductible","value":0.7,"unit":"rate"},{"label":"Subsistence minimum (income tax-free below it), single, per month gross","value":2100,"unit":"money","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Subsistence minimum, single parents, per month gross","value":2600,"unit":"money","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Subsistence minimum, married couples or registered partners, per month gross","value":3200,"unit":"money","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Subsistence minimum: extra per child, per month","value":"CHF 300 up to age 5; CHF 450 aged 6 to 11; CHF 600 aged 12 or over","unit":"text","source":{"title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Taxable income is rounded down to the nearest","value":10,"unit":"money","source":{"title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Tax credits","value":"None: allowances reduce taxable income, and the tariff's tax-free basic amount applies on top","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Per year unless stated"},{"id":"municipal-surcharge","title":"Municipal surcharge (Gemeindezuschlag) by municipality","group":"income-tax","kind":"values","rows":[{"label":"Statutory minimum surcharge (share of the national tax)","value":1.5,"unit":"rate"},{"label":"Statutory maximum surcharge (share of the national tax)","value":2.5,"unit":"rate"},{"label":"Balzers: surcharge for tax year 2025","value":1.5,"unit":"rate","note":"fixed by the council on 26 November 2025 with the 2026 budget","source":{"title":"Gemeinde Balzers: GR-Protokoll Nr. 45/25 vom 26. November 2025, Traktandum 4","url":"https://www.balzers.li/Portal/UserFiles/files/Service/GR-Protokolle/GR-Protokolle_2025/hw_GRPR_45_2025.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Eschen: surcharge for tax year 2025","value":1.6,"unit":"rate","note":"fixed by the council on 12 November 2025 with the 2026 budget","source":{"title":"Gemeinde Eschen: Gemeinderatsprotokoll 16/25 vom 12. November 2025","url":"https://www.eschen.li/wp-content/uploads/2025/11/GR-Protokoll-16-2025-Aushang.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Gamprin: surcharge for tax year 2025","value":1.5,"unit":"rate","note":"fixed by the council on 12 November 2025 with the 2026 budget","source":{"title":"Gemeinde Gamprin-Bendern: Gemeinderatsprotokoll 15/25 vom 12. November 2025","url":"https://www.gamprin.li/download_file/view/2703ff98-e0e0-4ca9-9902-869430e04adf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Mauren: surcharge for tax year 2025","value":1.6,"unit":"rate","note":"fixed by the council on 26 November 2025 with the 2026 budget","source":{"title":"Gemeinde Mauren: Protokoll über die 47. Sitzung des Gemeinderates vom 26. November 2025 (Budget 2026)","url":"https://www.mauren.li/files/attachments/oeffentliches-protokoll-47-25.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Planken: surcharge for tax year 2025","value":1.5,"unit":"rate","note":"fixed with the 2026 budget","source":{"title":"Gemeinde Planken: Rechnungsbericht 2025","url":"https://www.planken.li/download_file/view/1450/588","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Ruggell: surcharge for tax year 2025","value":1.6,"unit":"rate","note":"fixed by the council on 25 November 2025 with the 2026 budget; tax year 2026: 150%, already fixed","source":{"title":"Gemeinde Ruggell: Gemeinderatsprotokolle Nr. 15/25 (25. November 2025) and Nr. 03/26 (25. February 2026)","url":"https://www.ruggell.li/files/medienarchiv/Protokollveroeffentlichung-GR-1525.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Schaan: surcharge for tax year 2025","value":1.5,"unit":"rate","note":"fixed by the council on 26 November 2025 with the 2026 budget","source":{"title":"Gemeinde Schaan: Gemeinderatsprotokoll vom 26. November 2025, Traktandum 281","url":"https://www.schaan.li/application/files/3817/6543/8304/pa_20251126.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Schellenberg: surcharge for tax year 2025","value":1.5,"unit":"rate","note":"fixed by the council on 19 November 2025 with the 2026 budget","source":{"title":"Gemeinde Schellenberg: Gemeinderatsprotokoll 11/2025 vom 19. November 2025","url":"https://www.schellenberg.li/files/attachments/11-2025-grp-vom-19-11-2025.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Triesen: surcharge for tax year 2025","value":1.5,"unit":"rate","note":"fixed by the council on 18 November 2025 with the 2026 budget","source":{"title":"Gemeinde Triesen: Gemeinderatsprotokoll Nr. 16/25 vom 18. November 2025","url":"https://www.triesen.li/files/%C3%96ffentliches%20Protokoll%2016_25.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Triesenberg: surcharge for tax year 2025","value":1.5,"unit":"rate","note":"fixed with the 2026 budget; under review: the municipality's site could not be opened","source":{"title":"Gemeinde Triesenberg: Steuerinformationen (not opened: the site refused connections on 2026-11-12)","url":"https://www.triesenberg.li/verwaltungsdienste/steuerinformationen/","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Vaduz: surcharge for tax year 2025","value":1.5,"unit":"rate","note":"fixed by the council on 26 November 2025 with the 2026 budget","source":{"title":"Gemeinde Vaduz: Voranschlag der Gemeinde Vaduz 2026 (veröffentlicht am 26. November 2025)","url":"https://www.vaduz.li/news/voranschlag-der-gemeinde-vaduz-2026","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Non-residents assessed ordinarily on employment income: surcharge for tax year 2026","value":1.5,"unit":"rate","note":"set in the Finance Act 2026 instead of a municipal surcharge","source":{"title":"Finanzgesetz 2026, LGBl. 2025 Nr. 556, Art. 2 and 3; SteG Art. 2, 6, 23; tax treaties with CH and AT, Art. 15","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Real-estate gains tax: surcharge instead of the municipal surcharge","value":2,"unit":"rate","source":{"title":"Steuergesetz (SteG) Art. 35 to 43 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Combined top marginal rate at the minimum surcharge (8% × 2.5)","value":0.2,"unit":"rate","note":"national tax plus a 150% surcharge; taxable income includes 4% of net wealth","source":{"title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Steuergesetz (SteG) Art. 75 to 77 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":false,"basis":"Share of the national income and wealth tax (1.5 = 150%)","note":"Each of the 11 municipal councils fixes its surcharge yearly with the budget. The rates fixed in November 2025 apply to tax year 2025 (assessed in 2026); those for tax year 2026 follow with the 2027 budgets. 8 municipalities charge the minimum. No surcharge is added to the source deduction on wages."},{"id":"wealth","title":"Wealth tax: notional yield (Sollertrag)","group":"income-tax","kind":"values","rows":[{"label":"Notional yield on net wealth, added to taxable income","value":0.04,"unit":"rate"},{"label":"How it works","value":"4% of net wealth (assets at market value at the start of the year, less debts) is added to income and taxed at the income-tax tariff plus the municipal surcharge; actual investment income on that wealth is not taxed","unit":"text"},{"label":"Household effects and private vehicles exempt from wealth up to, single","value":26400,"unit":"money","source":{"title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Household effects and private vehicles exempt from wealth up to, married couples","value":52800,"unit":"money","source":{"title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Real estate","value":"Valued at its income value, at least the official tax valuation (Steuerschätzwert); foreign real estate and foreign permanent establishments are exempt","unit":"text"},{"label":"Wealth is rounded down to the nearest","value":100,"unit":"money","source":{"title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Rent and pensions","value":"Rent: not taxed (the 4% notional yield on the property is); AHV/IV pensions 30% taxable; occupational pensions in full","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 14 to 16 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Effective wealth charge at the top rate (4% × 8% × 2.5)","value":0.008,"unit":"rate","note":"there is no separate wealth-tax rate"}],"source":{"title":"Steuergesetz (SteG) Art. 5 to 14 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Net wealth at the start of the tax year"},{"id":"withholding","title":"Wage withholding (source deduction)","group":"income-tax","kind":"values","rows":[{"label":"Source deduction on gross pay up to CHF 40,000 a year","value":0.04,"unit":"rate"},{"label":"Gross pay limit for the 4% deduction, per year","value":40000,"unit":"money"},{"label":"Higher pay","value":"The Steuerverwaltung sets the deduction from expected annual pay, flat allowances and family circumstances","unit":"text"},{"label":"Residents","value":"The deduction is credited (with interest) against the national and municipal tax in the annual assessment; any excess is refunded","unit":"text"},{"label":"Board fees and pensions paid to non-residents: source deduction","value":0.12,"unit":"rate"},{"label":"Employer's filing","value":"Withholding statement and pay list due by 31 January of the following year; a pay certificate showing the deduction for each employee","unit":"text"}],"source":{"title":"Regierung: Merkblatt Lohnabrechnung (Stand Januar 2026); SteG Art. 23 to 25","url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross pay"},{"id":"social-employee","title":"Employee contributions: AHV, IV, FAK and unemployment insurance","group":"employee","kind":"values","rows":[{"label":"Old age and survivors' insurance (AHV)","value":0.04025,"unit":"rate"},{"label":"Invalidity insurance (IV)","value":0.00675,"unit":"rate"},{"label":"Family compensation fund (FAK)","value":0.002,"unit":"rate"},{"label":"Total AHV/IV/FAK, employee","value":0.049,"unit":"rate","note":"due from the first franc of pay"},{"label":"Unemployment insurance (ALV), employee","value":0.005,"unit":"rate","note":"on pay up to CHF 126,000 a year","source":{"title":"AHV-IV-FAK: Beitragssätze ALV (gültig ab 01.01.2011); ALVG Art. 7 and 30","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragssaetze-alv-gueltig-ab-01012011","retrievedAt":"2026-11-12","effectiveFrom":"2011-01-01","effectiveTo":null}},{"label":"Unemployment insurance: annual pay ceiling","value":126000,"unit":"money","note":"per employment; daily ceiling for part-year employment CHF 350 × days","source":{"title":"AHV-IV-FAK: Beitragssätze ALV (gültig ab 01.01.2011); ALVG Art. 7 and 30","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragssaetze-alv-gueltig-ab-01012011","retrievedAt":"2026-11-12","effectiveFrom":"2011-01-01","effectiveTo":null}},{"label":"Non-occupational accident insurance (NBU)","value":"Premium paid by the employee and deducted from pay (insurer's tariff); only for employees working 8 hours a week or more","unit":"text","source":{"title":"Unfallversicherungsgesetz (UVersG) Art. 79; UVersV Art. 28","url":"https://www.gesetze.li/konso/1990046000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Sickness-benefit insurance (Krankengeld)","value":"Half the premium is deducted from pay; the employer pays the other half","unit":"text","source":{"title":"Regierung: Merkblatt Lohnabrechnung (Stand Januar 2026), sections 4 and 5; KVG Art. 24","url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Occupational pension (second pillar)","value":"At most half the contributions, from an annual wage of CHF 14,700","unit":"text","source":{"title":"BPVG Art. 4 to 7 (version of 01.01.2026); AHV-IV-FAK: Rentenhöhe","url":"https://www.gesetze.li/konso/1988012000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Total statutory payroll deductions (AHV/IV/FAK + ALV)","value":0.054,"unit":"rate","note":"plus the pension, accident and sickness-benefit shares"}],"source":{"title":"AHV-IV-FAK: Beitragsansätze AHV / IV / FAK / VK (gültig ab 01.01.2026)","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"AHV wage (gross pay)"},{"id":"social-employer","title":"Employer contributions and levies","group":"employer","kind":"values","rows":[{"label":"Old age and survivors' insurance (AHV)","value":0.04225,"unit":"rate"},{"label":"Invalidity insurance (IV)","value":0.00675,"unit":"rate"},{"label":"Family compensation fund (FAK)","value":0.019,"unit":"rate"},{"label":"Administration costs (Verwaltungskosten, VK)","value":0.00585,"unit":"rate"},{"label":"Total AHV/IV/FAK/VK, employer","value":0.07385,"unit":"rate"},{"label":"Unemployment insurance (ALV), employer","value":0.005,"unit":"rate","note":"on pay up to CHF 126,000 a year","source":{"title":"AHV-IV-FAK: Beitragssätze ALV (gültig ab 01.01.2011); ALVG Art. 7 and 30","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragssaetze-alv-gueltig-ab-01012011","retrievedAt":"2026-11-12","effectiveFrom":"2011-01-01","effectiveTo":null}},{"label":"Health insurance: employer contribution per adult employee, per month (2026)","value":180.5,"unit":"money","note":"half the national average premium of CHF 361; reduced for part-time work","source":{"title":"Regierung: Merkblatt Lohnabrechnung (Stand Januar 2026), sections 4 and 5; KVG Art. 24","url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Health insurance: employer contribution per employee aged 16 to 20, per month (2026)","value":90.25,"unit":"money","source":{"title":"Regierung: Merkblatt Lohnabrechnung (Stand Januar 2026), sections 4 and 5; KVG Art. 24","url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Sickness-benefit insurance: minimum daily allowance, share of pay","value":0.8,"unit":"rate","note":"the employer takes out the policy and pays at least half the premium","source":{"title":"Regierung: Merkblatt Lohnabrechnung (Stand Januar 2026), sections 4 and 5; KVG Art. 24","url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Occupational accident insurance (BU)","value":"Premium paid entirely by the employer (insurer's tariff)","unit":"text","source":{"title":"Unfallversicherungsgesetz (UVersG) Art. 79; UVersV Art. 28","url":"https://www.gesetze.li/konso/1990046000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Accident insurance: maximum insured earnings, per year","value":148200,"unit":"money","source":{"title":"Unfallversicherungsgesetz (UVersG) Art. 79; UVersV Art. 28","url":"https://www.gesetze.li/konso/1990046000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Occupational pension (second pillar)","value":"At least half of all contributions","unit":"text","source":{"title":"BPVG Art. 4 to 7 (version of 01.01.2026); AHV-IV-FAK: Rentenhöhe","url":"https://www.gesetze.li/konso/1988012000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Total statutory employer contributions (AHV/IV/FAK/VK + ALV)","value":0.07885,"unit":"rate","note":"plus the health contribution, pension, accident and sickness-benefit shares"}],"source":{"title":"AHV-IV-FAK: Beitragsansätze AHV / IV / FAK / VK (gültig ab 01.01.2026)","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"AHV wage (gross pay)"},{"id":"occupational-pension","title":"Occupational pension (BPVG, second pillar)","group":"employer","kind":"values","rows":[{"label":"Entry threshold: annual wage (the annual minimum AHV old-age pension)","value":14700,"unit":"money"},{"label":"Minimum AHV old-age pension, per month","value":1225,"unit":"money","source":{"title":"BPVG Art. 4 to 7 (version of 01.01.2026); AHV-IV-FAK: Rentenhöhe","url":"https://www.gesetze.li/konso/1988012000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Maximum AHV old-age pension, per month","value":2450,"unit":"money","source":{"title":"BPVG Art. 4 to 7 (version of 01.01.2026); AHV-IV-FAK: Rentenhöhe","url":"https://www.gesetze.li/konso/1988012000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Old-age savings contribution: minimum share of the insured wage","value":0.08,"unit":"rate","note":"death and disability cover is on top, set by each pension fund"},{"label":"Employer's minimum share of all contributions","value":0.5,"unit":"rate"},{"label":"Death and disability cover starts on 1 January after the employee reaches age","value":17,"unit":"number"},{"label":"Old-age savings start on 1 January after the employee reaches age","value":19,"unit":"number"},{"label":"Insured wage","value":"The AHV wage; a fund may cap it, but not below 3 × the annual maximum AHV pension","unit":"text"},{"label":"Affiliation","value":"Compulsory for employers with staff above the threshold (checked by the AHV); voluntary for the self-employed","unit":"text"}],"source":{"title":"BPVG Art. 4 to 7 (version of 01.01.2026); AHV-IV-FAK: Rentenhöhe","url":"https://www.gesetze.li/konso/1988012000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Insured wage (AHV wage)"},{"id":"minimum-wage","title":"Minimum wage","group":"employer","kind":"values","rows":[{"label":"Statutory minimum wage","value":"None: minimum pay is set by collective agreements (Gesamtarbeitsverträge), which the Government can declare generally binding for a sector","unit":"text","status":"not_applicable"}],"source":{"title":"Verordnung vom 30. Juni 2026 über die Allgemeinverbindlicherklärung des Gesamtarbeitsvertrages für das Metallgewerbe, LGBl. 2026 Nr. 232 (gesetze.li); Gesetz über die Allgemeinverbindlicherklärung von Gesamtarbeitsverträgen (AVEG), LGBl. 2007 Nr. 101","url":"https://www.gesetze.li/chrono/pdf/2026232000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Example: the metalworking collective agreement declared generally binding in July 2026 sets sector minimum wages."},{"id":"public-holidays","title":"Public holidays 2026","group":"other","kind":"values","rows":[{"label":"Neujahr (New Year's Day)","value":"2026-01-01","unit":"text"},{"label":"Heilige Drei Könige (Epiphany)","value":"2026-01-06","unit":"text"},{"label":"Ostermontag (Easter Monday)","value":"2026-04-06","unit":"text"},{"label":"1. Mai (Labour Day)","value":"2026-05-01","unit":"text"},{"label":"Christi Himmelfahrt / Auffahrt (Ascension Day)","value":"2026-05-14","unit":"text"},{"label":"Pfingstmontag (Whit Monday)","value":"2026-05-25","unit":"text"},{"label":"Fronleichnam (Corpus Christi)","value":"2026-06-04","unit":"text"},{"label":"Maria Himmelfahrt (Assumption; Staatsfeiertag, National Day)","value":"2026-08-15","unit":"text"},{"label":"Maria Geburt (Nativity of Mary)","value":"2026-09-08","unit":"text"},{"label":"Allerheiligen (All Saints' Day)","value":"2026-11-01","unit":"text"},{"label":"Maria Empfängnis (Immaculate Conception)","value":"2026-12-08","unit":"text"},{"label":"Weihnacht (Christmas Day)","value":"2026-12-25","unit":"text"},{"label":"St. Stephanstag (St Stephen's Day)","value":"2026-12-26","unit":"text"}],"source":{"title":"Gesetz vom 29. Dezember 1966 über die Arbeit in Industrie, Gewerbe und Handel (Arbeitsgesetz), LR 822.10, Art. 18 Abs. 2 (gesetze.li, version of 01.01.2019); Gesetz vom 27. Juni 1990 über den Staatsfeiertag, LR 145.0","url":"https://www.gesetze.li/konso/1967006000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"},"verified":true,"note":"Holidays treated as Sundays (Arbeitsgesetz Art. 18); 15 August is the national day."},{"id":"vat","title":"Value added tax (Mehrwertsteuer)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.081,"unit":"rate"},{"label":"Reduced rate: food (not alcohol), non-alcoholic drinks, medicines, books, newspapers, water, agricultural supplies","value":0.026,"unit":"rate"},{"label":"Special rate: accommodation (with breakfast)","value":0.038,"unit":"rate"},{"label":"Registration threshold: turnover in Liechtenstein and abroad, per year","value":100000,"unit":"money","note":"exempt below it"},{"label":"Flat-rate (net tax rate) method for small businesses","value":"No flat income-tax regime; VAT net tax rate method up to CHF 5,024,000 turnover and CHF 108,000 tax","unit":"text","source":{"title":"Mehrwertsteuergesetz (MWSTG) Art. 37 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2009330000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"VAT area","value":"Liechtenstein and Switzerland form one VAT area under their VAT treaty; the rates are the Swiss rates","unit":"text"}],"source":{"title":"Mehrwertsteuergesetz (MWSTG) Art. 10 and 25 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2009330000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true},{"id":"corporate-tax","title":"Corporate income tax (Ertragssteuer)","group":"other","kind":"values","rows":[{"label":"Corporate income tax rate","value":0.125,"unit":"rate"},{"label":"Minimum corporate tax, per year (credited against the tax)","value":1800,"unit":"money"},{"label":"Minimum tax not charged on commercial businesses with average balance-sheet total up to","value":500000,"unit":"money"},{"label":"Top-up tax","value":"Large groups pay a top-up tax under the law on the minimum taxation of large corporate groups","unit":"text"},{"label":"Municipal business tax","value":"None: the municipal surcharge applies only to the income and wealth tax; municipalities receive a share of the national corporate tax","unit":"text","source":{"title":"Finanzgesetz vom 7. November 2025 für das Jahr 2026, LGBl. 2025 Nr. 556, Landesvoranschlag; SteG Art. 75","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"status":"not_applicable"}],"source":{"title":"Steuergesetz (SteG) Art. 1, 61 and 62 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Taxable net profit"},{"id":"property","title":"Property: real-estate gains tax, property tax and transfer charges","group":"other","kind":"values","rows":[{"label":"Real-estate gains tax (Grundstücksgewinnsteuer): rate","value":"The income-tax tariff for single taxpayers (Art. 19 Bst. a) on the gain; when parcels of the same property are sold within five years the tax-free basic amount is granted only once","unit":"text"},{"label":"Real-estate gains tax: surcharge instead of the municipal surcharge","value":2,"unit":"rate"},{"label":"Taxable gain","value":"Sale price less acquisition cost (the official tax valuation, raised by any higher purchase price and value-adding investments); earlier losses on the property are deductible","unit":"text"},{"label":"Annual property tax","value":"No separate property tax: real estate is part of taxable wealth (valued at income value, at least the tax valuation) and taxed through the 4% notional yield","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 1, 9 and 12 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Property transfer tax and land-register fee","value":"No transfer tax; land-register fee 6‰ of the price (minimum CHF 200); mortgage registration 2‰","unit":"text","source":{"title":"Grundbuch- und Handelsregistergebührenverordnung (version of 01.08.2024)","url":"https://www.gesetze.li/konso/2003067000","retrievedAt":"2026-11-12","effectiveFrom":"2024-08-01","effectiveTo":null}},{"label":"Land-register fee on the transfer of ownership, share of the price","value":0.006,"unit":"rate","source":{"title":"Grundbuch- und Handelsregistergebührenverordnung (version of 01.08.2024)","url":"https://www.gesetze.li/konso/2003067000","retrievedAt":"2026-11-12","effectiveFrom":"2024-08-01","effectiveTo":null}},{"label":"Land-register fee on the transfer of ownership: minimum per transfer","value":200,"unit":"money","source":{"title":"Grundbuch- und Handelsregistergebührenverordnung (version of 01.08.2024)","url":"https://www.gesetze.li/konso/2003067000","retrievedAt":"2026-11-12","effectiveFrom":"2024-08-01","effectiveTo":null}},{"label":"Land-register fee on registering or increasing a mortgage, share of the amount","value":0.002,"unit":"rate","source":{"title":"Grundbuch- und Handelsregistergebührenverordnung (version of 01.08.2024)","url":"https://www.gesetze.li/konso/2003067000","retrievedAt":"2026-11-12","effectiveFrom":"2024-08-01","effectiveTo":null}}],"source":{"title":"Steuergesetz (SteG) Art. 35 to 43 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Gain on the sale of Liechtenstein land"},{"id":"capital-income","title":"Capital income and investment withholding tax","group":"other","kind":"values","rows":[{"label":"Dividends, interest and royalties: withholding tax","value":"None: coupon tax abolished from 2011 (only pre-2011 reserves); dividends exempt from income tax","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 24, 157 and 158 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveFrom":"2011-01-01","effectiveTo":null},"status":"not_applicable"},{"label":"Dividends received by individuals","value":"Exempt from income tax","unit":"text"},{"label":"Interest and other investment income","value":"Not taxed as income where the capital bears wealth tax (the 4% notional yield is taxed instead)","unit":"text"},{"label":"Capital gains on private assets","value":"Exempt from income tax; gains on Liechtenstein land are taxed by the real-estate gains tax","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 15 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"}],"source":{"title":"Steuergesetz (SteG) Art. 15, 24 and 158 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true},{"id":"inheritance","title":"Inheritance and gift tax","group":"other","kind":"values","rows":[{"label":"Inheritance, estate and gift tax","value":"None since 2011: inheritances and gifts are not taxed as income or by a separate tax; the assets add to the recipient's taxable wealth","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 1, 15 and 157 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveFrom":"2011-01-01","effectiveTo":null},"status":"not_applicable"}],"source":{"title":"Steuergesetz (SteG) Art. 1, 15 and 157 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveFrom":"2011-01-01","effectiveTo":null},"verified":true},{"id":"stamp-duties","title":"Stamp duties and formation duty","group":"other","kind":"values","rows":[{"label":"Issue duty on shares and other equity (Swiss stamp duty)","value":0.01,"unit":"rate"},{"label":"Securities transfer duty: securities issued by a Swiss or Liechtenstein resident","value":0.0015,"unit":"rate","note":"or half of it for each contracting party"},{"label":"Securities transfer duty: foreign securities","value":0.003,"unit":"rate"},{"label":"Insurance premium duty","value":0.05,"unit":"rate"},{"label":"Insurance premium duty: single-premium life insurance with surrender value","value":0.025,"unit":"rate"},{"label":"Liechtenstein formation duty (where Swiss stamp law does not apply): rate on capital","value":0.01,"unit":"rate","note":"above an exemption of CHF 1,000,000","source":{"title":"Steuergesetz (SteG) Art. 66 and 67 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Formation duty: general exemption on capital","value":1000000,"unit":"money","source":{"title":"Steuergesetz (SteG) Art. 66 and 67 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Formation duty: rate on capital above CHF 5 million","value":0.005,"unit":"rate","source":{"title":"Steuergesetz (SteG) Art. 66 and 67 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Formation duty: rate on capital above CHF 10 million","value":0.003,"unit":"rate","source":{"title":"Steuergesetz (SteG) Art. 66 and 67 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Formation duty: foundations and asset dedications","value":0.002,"unit":"rate","source":{"title":"Steuergesetz (SteG) Art. 66 and 67 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Formation duty: foundations, minimum","value":200,"unit":"money","source":{"title":"Steuergesetz (SteG) Art. 66 and 67 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Transfers to non-exempt foundations (Widmungssteuer), share of the wealth-tax value","value":0.035,"unit":"rate","source":{"title":"Steuergesetz (SteG) Art. 13 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Legal basis of the Swiss stamp duties","value":"The Swiss Stamp Duties Act applies in Liechtenstein under the stamp duties agreement with Switzerland","unit":"text"}],"source":{"title":"ESTV: Die eidgenössischen Stempelabgaben (Stand 1. Januar 2024); Kundmachung LGBl. 2026 Nr. 315","url":"https://www.estv2.admin.ch/stp/ds/d-eidgenoessischen-stempelabgaben-de.pdf","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true},{"id":"transport-environment","title":"Vehicles, environment and tourism","group":"other","kind":"values","rows":[{"label":"Motor vehicle tax: cars up to 1,000 kg total weight, per year","value":114.1,"unit":"money"},{"label":"Motor vehicle tax: cars, per 100 kg from 1,001 to 2,000 kg","value":29.65,"unit":"money"},{"label":"Motor vehicle tax: cars, per 100 kg from 2,001 kg","value":34.25,"unit":"money"},{"label":"Motor vehicle tax: motorcycles, base amount per year","value":45.65,"unit":"money"},{"label":"Motor vehicle tax: motorcycles, per 100 ccm","value":11.4,"unit":"money"},{"label":"Automobile tax on imported cars (Swiss tax, share of the vehicle value)","value":0.04,"unit":"rate","source":{"title":"BAZG: Automobilsteuer; BAZG: Interneteinkauf: Steuern und Abgaben; Kundmachung LGBl. 2026 Nr. 312","url":"https://www.bazg.admin.ch/de/automobilsteuer-inland-abgaben","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"CO2 levy on heating fuels, per tonne of CO2","value":120,"unit":"money","source":{"title":"CO2-Verordnung; CO2-Gesetz Art. 3","url":"https://www.gesetze.li/konso/2013359000","retrievedAt":"2026-11-12","effectiveFrom":"2022-01-01","effectiveTo":null}},{"label":"Heavy vehicle fee (LSVA)","value":"Per tonne-kilometre; the tariff must lie between 0.6 and 2.5 Rappen (up to 3 Rappen for 40-tonne vehicles)","unit":"text","source":{"title":"Gesetz über eine leistungsabhängige Schwerverkehrsabgabe (SVAG) (version of 01.01.2025)","url":"https://www.gesetze.li/konso/2000273000","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Tourist tax: hotels, inns and guesthouses, per night and person","value":3.5,"unit":"money","source":{"title":"Beherbergungsverordnung (BMTV) (version of 01.01.2024)","url":"https://www.gesetze.li/konso/2011581000","retrievedAt":"2026-11-12","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Tourist tax: holiday homes, flats and rooms, per night and person","value":2.5,"unit":"money","source":{"title":"Beherbergungsverordnung (BMTV) (version of 01.01.2024)","url":"https://www.gesetze.li/konso/2011581000","retrievedAt":"2026-11-12","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Tourist tax: youth hostels and campsites, per night and person","value":1.5,"unit":"money","source":{"title":"Beherbergungsverordnung (BMTV) (version of 01.01.2024)","url":"https://www.gesetze.li/konso/2011581000","retrievedAt":"2026-11-12","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Tourist tax: flat rate for long-term holiday-home rentals, per six months","value":150,"unit":"money","source":{"title":"Beherbergungsverordnung (BMTV) (version of 01.01.2024)","url":"https://www.gesetze.li/konso/2011581000","retrievedAt":"2026-11-12","effectiveFrom":"2024-01-01","effectiveTo":null}}],"source":{"title":"Motorfahrzeugsteuergesetz Art. 10 to 12 (version of 01.10.2019)","url":"https://www.gesetze.li/konso/1994078000","retrievedAt":"2026-11-12","effectiveFrom":"2019-10-01","effectiveTo":null},"verified":true},{"id":"customs","title":"Customs, import VAT and travel allowances","group":"other","kind":"values","rows":[{"label":"Customs territory","value":"Liechtenstein is part of the Swiss customs territory (customs treaty of 1923): Swiss customs law, tariff, excise duties and import VAT rules apply, administered by the Swiss Federal Office for Customs and Border Security (BAZG); there are no customs controls with Switzerland","unit":"text","source":{"title":"Zollvertrag Schweiz–Liechtenstein of 29 March 1923 Art. 1; Kundmachung LGBl. 2026 Nr. 312","url":"https://www.gesetze.li/konso/1923024000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"How duty is charged","value":"Specific duties, usually per kg gross weight (including packaging), not a percentage of the value; often under CHF 1 per kg, higher for alcohol, tobacco and food","unit":"text","source":{"title":"BAZG: Empfangen von Briefen und Paketen; BAZG: Verzollungskosten und Paketverfolgung; BAZG: Zölle","url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Duty de minimis: duty amounts not collected up to","value":5,"unit":"money","source":{"title":"BAZG: Empfangen von Briefen und Paketen; BAZG: Verzollungskosten und Paketverfolgung; BAZG: Zölle","url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Import VAT: standard rate","value":0.081,"unit":"rate"},{"label":"Import VAT: reduced rate (food, books, newspapers, medicines)","value":0.026,"unit":"rate"},{"label":"Import VAT collection scheme: foreign mail-order sellers register for VAT from annual small-consignment sales of","value":100000,"unit":"money","note":"they then charge Liechtenstein/Swiss VAT on every sale; no IOSS-type scheme (MWSTG Art. 7 Abs. 3)","source":{"title":"Mehrwertsteuergesetz (MWSTG) Art. 7 Abs. 3 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2009330000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Import VAT de minimis: tax amounts not collected up to","value":5,"unit":"money","note":"equal to a goods value of CHF 62 at 8.1% or CHF 193 at 2.6%","source":{"title":"BAZG: Empfangen von Briefen und Paketen; BAZG: Verzollungskosten und Paketverfolgung; BAZG: Zölle","url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Import VAT base","value":"Price paid plus all costs to the destination (packaging, freight, insurance, clearance charges) and the import duties; foreign VAT shown on the invoice is excluded","unit":"text","source":{"title":"BAZG: Empfangen von Briefen und Paketen; BAZG: Verzollungskosten und Paketverfolgung; BAZG: Zölle","url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Gift parcels between private persons: duty- and VAT-free up to (not alcohol or tobacco)","value":100,"unit":"money","source":{"title":"BAZG: Empfangen von Briefen und Paketen; BAZG: Verzollungskosten und Paketverfolgung; BAZG: Zölle","url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Clearance fees","value":"Charged by the carrier (Swiss Post, DHL, UPS and others) for its work, at its own rates; not set by law","unit":"text","source":{"title":"BAZG: Empfangen von Briefen und Paketen; BAZG: Verzollungskosten und Paketverfolgung; BAZG: Zölle","url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: VAT-free value of goods, per person and day","value":150,"unit":"money","note":"above it VAT is due on the whole value; single items over CHF 150 always bear VAT"},{"label":"Travellers: alcoholic drinks up to 18% vol, litres duty-free per person and day (age 17 or over)","value":5,"unit":"number"},{"label":"Travellers: alcoholic drinks over 18% vol, litres duty-free per person and day (age 17 or over)","value":1,"unit":"number"},{"label":"Travellers: cigarettes, cigars or heated tobacco duty-free, pieces (or 250 g other tobacco; age 17 or over)","value":250,"unit":"number"},{"label":"Travellers: food allowances per person and day","value":"1 kg meat and meat products; 1 kg or litre butter and cream; 5 kg or litres edible oils and fats","unit":"text"},{"label":"Duty on quantities above the allowances","value":"Spirits over 18% vol CHF 15 per litre; drinks up to 18% vol CHF 2 per litre; cigarettes CHF 0.25 each; meat CHF 17 per kg (up to 10 kg)","unit":"text"},{"label":"Fuel","value":"Fuel in the vehicle tank is free; up to 25 litres in a spare can duty-free, then CHF 0.80 duty per litre","unit":"text","source":{"title":"BAZG: Treibstoff und Fahrzeugreparaturen","url":"https://www.bazg.admin.ch/de/treibstoff-und-fahrzeugreparaturen-grenze","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Cash: no declaration required; travellers must answer questions on amounts of","value":10000,"unit":"money","note":"or more (origin, use and beneficial owner)","source":{"title":"BAZG: Bargeld, Fremdwährung, Wertpapiere","url":"https://www.bazg.admin.ch/de/mitnahme-von-bargeld-in-die-schweiz","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Tariff lookup","value":"Swiss customs tariff Tares (www.tares.ch)","unit":"text","source":{"title":"BAZG: Zolltarif Tares (linked from BAZG: Zölle and Empfangen von Briefen und Paketen)","url":"https://www.tares.ch/","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: air, sea and land arrivals","value":"One set of allowances per person and day, the same for every mode of arrival; parcels and online orders follow the consignment rules instead","unit":"text"}],"source":{"title":"BAZG: Info Zoll für Privatpersonen (01/2025); BAZG: Wertfreigrenze 150 Franken","url":"https://www.bazg.admin.ch/dam/de/sd-web/v4auIkpAqjnc/Publikation_Info-Zoll-alle-wichtigen-Informationen-auf-einen-Blick_d_2025.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":null},"verified":true,"note":"Swiss customs rules, applied in Liechtenstein under the 1923 customs treaty."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Self-employed: income tax","value":"Business profit (from accounts or proper records) is added to other income and taxed at the national tariff plus the municipal surcharge; equity capital earns a deductible notional interest at the 4% Sollertrag rate","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Self-employed: AHV contribution","value":0.0825,"unit":"rate"},{"label":"Self-employed: IV contribution","value":0.0135,"unit":"rate"},{"label":"Self-employed: FAK contribution","value":0.021,"unit":"rate"},{"label":"Self-employed: administration costs (VK)","value":0.00585,"unit":"rate"},{"label":"Self-employed: total AHV/IV/FAK/VK","value":0.12285,"unit":"rate"},{"label":"Self-employed: fixed minimum contribution per year when income is below CHF 3,000","value":368.55,"unit":"money"},{"label":"Self-employed: unemployment insurance","value":"None: the self-employed pay no ALV contributions","unit":"text"},{"label":"Self-employed: occupational pension (second pillar)","value":"Voluntary: they may join their employees' fund or a collective foundation, paying the full contribution","unit":"text","source":{"title":"BPVG Art. 5 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/1988012000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Flat-rate or simplified income-tax regime","value":"No flat income-tax regime; VAT net tax rate method up to CHF 5,024,000 turnover and CHF 108,000 tax","unit":"text","source":{"title":"Mehrwertsteuergesetz (MWSTG) Art. 37 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2009330000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"VAT registration threshold (turnover per year)","value":100000,"unit":"money","source":{"title":"Mehrwertsteuergesetz (MWSTG) Art. 10 and 25 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2009330000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Residence permit for self-employment: EEA and Swiss nationals","value":"Short-stay permit (up to 1 year) or residence permit if the professional and trade requirements for self-employment are met and commuting is not reasonable; permit numbers are capped and many are allocated by lottery","unit":"text","source":{"title":"PFZG Art. 10, 15, 16; PFZV Art. 23 to 27; Ausländergesetz (AuG) Art. 13 to 30","url":"https://www.gesetze.li/konso/2009348000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Residence permit for self-employment: other nationals","value":"No permit for setting up as self-employed: work permits require a Liechtenstein employer's application (managers, specialists and qualified staff only); people already holding a residence or settlement permit may become self-employed","unit":"text","source":{"title":"PFZG Art. 10, 15, 16; PFZV Art. 23 to 27; Ausländergesetz (AuG) Art. 13 to 30","url":"https://www.gesetze.li/konso/2009348000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Where to apply","value":"Ausländer- und Passamt (Immigration and Passport Office), Vaduz","unit":"text","source":{"title":"PFZG Art. 10, 15, 16; PFZV Art. 23 to 27; Ausländergesetz (AuG) Art. 13 to 30","url":"https://www.gesetze.li/konso/2009348000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital-nomad or freelance visa","value":"None: there is no permit for remote work for a foreign employer or client","unit":"text","source":{"title":"Ausländergesetz (AuG) Art. 13 and 20 (version of 12.06.2026)","url":"https://www.gesetze.li/konso/2008311000","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Tax residence test (SteG Art. 2 and 6)","value":"Domicile in Liechtenstein, or habitual abode: any continuous stay of more than 6 months (from the first day); stays for education, care or holidays up to 12 months do not count","unit":"text","source":{"title":"Finanzgesetz 2026, LGBl. 2025 Nr. 556, Art. 2 and 3; SteG Art. 2, 6, 23; tax treaties with CH and AT, Art. 15","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Taxation of new residents and permit holders","value":"Residents are taxed on worldwide income and wealth; income and wealth from foreign real estate and foreign permanent establishments are exempt (progression reserved); there is no exemption period for other foreign income","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 6 and 15 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Social security of residents and people working in Liechtenstein","value":"Compulsory AHV/IV/FAK for everyone resident or working in Liechtenstein (AHVG Art. 34)","unit":"text","source":{"title":"AHV-IV-FAK: Beiträge aus selbständiger Erwerbstätigkeit; AHVG Art. 34, 41 and 43","url":"https://www.ahv.li/beitraege/selbstaendigerwerbende","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Social-security agreements (note)","value":"For EEA or EFTA nationals in a case limited to the EEA or EFTA area, Regulations (EC) 883/2004 and 987/2009 decide which state insures a person; there is no single agreement covering Liechtenstein, Switzerland and Austria together, so a case involving all three is split by state of work","unit":"text","source":{"title":"AHV-IV-FAK: Unterstellung","url":"https://www.ahv.li/beitraege/beitragspflicht/unterstellung","retrievedAt":"2026-11-13","effectiveTo":null}},{"label":"Inbound regime: lump-sum taxation (Besteuerung nach dem Aufwand)","value":"On application, for foreign nationals taking up residence for the first time or after 10 years abroad who do not work in Liechtenstein: 25% of annual living expenditure instead of income and wealth tax; Liechtenstein real estate stays subject to wealth tax; no time limit and no application deadline","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 30 to 34 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inbound regime for employees or experts","value":"None: incoming employees are taxed under the ordinary rules (the lump-sum regime excludes gainful activity in Liechtenstein)","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 30 to 34 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Non-residents: tax on employment income","value":"Final source deduction set by the Steuerverwaltung; ordinary assessment at the national tariff from CHF 211,400 gross pay (or on request), with a 150% surcharge in 2026","unit":"text","source":{"title":"Finanzgesetz 2026, LGBl. 2025 Nr. 556, Art. 2 and 3; SteG Art. 2, 6, 23; tax treaties with CH and AT, Art. 15","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Cross-border commuters from Austria: Liechtenstein source tax","value":0.04,"unit":"rate","note":"the commuter is taxed in Austria, the state of residence","source":{"title":"Finanzgesetz 2026, LGBl. 2025 Nr. 556, Art. 2 and 3; SteG Art. 2, 6, 23; tax treaties with CH and AT, Art. 15","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Cross-border commuters from Switzerland","value":"Taxed only in Switzerland; commuter status lapses after more than 45 working days a year without returning home for work reasons","unit":"text","source":{"title":"Finanzgesetz 2026, LGBl. 2025 Nr. 556, Art. 2 and 3; SteG Art. 2, 6, 23; tax treaties with CH and AT, Art. 15","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"AHV-IV-FAK: Beiträge aus selbständiger Erwerbstätigkeit; AHVG Art. 34, 41 and 43","url":"https://www.ahv.li/beitraege/selbstaendigerwerbende","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true},{"id":"tax-inventory","title":"Tax inventory: every tax, levy and charge","group":"other","kind":"values","rows":[{"label":"Income and wealth tax (national tax) (Vermögens- und Erwerbssteuer (Landessteuer))","value":"0% to 8%; tax-free up to CHF 15,855 (single parents CHF 23,783, couples CHF 31,710)","unit":"text","note":"National; paid by: Residents (worldwide income plus a 4% notional yield on net wealth); non-residents on Liechtenstein income; legal basis: Steuergesetz (SteG) Art. 6 to 22, LR 640.0","source":{"title":"Steuergesetz (SteG) (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Municipal surcharge on income and wealth tax (Gemeindezuschlag)","value":"150% to 250% of the national tax (150% or 160% for tax year 2025)","unit":"text","note":"Municipal; paid by: Residents and non-residents with Liechtenstein real estate or a permanent establishment (not on the source deduction); legal basis: SteG Art. 75 to 77","source":{"title":"Steuergesetz (SteG) Art. 75 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Other surcharges on income tax (solidarity, health or defence levies) (—)","value":"None: the only surcharge on the national tax is the municipal surcharge (and the 150% surcharge for non-residents assessed ordinarily)","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 1 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable","note":"National; paid by: —; legal basis: SteG Art. 1, 23 Abs. 5 and 75"},{"label":"Church tax (Kirchensteuer)","value":"None: the State pays the Roman Catholic Church an annual contribution of CHF 300,000","unit":"text","source":{"title":"Gesetz über die Ausrichtung von Beiträgen an die römisch-katholische Landeskirche","url":"https://www.gesetze.li/konso/1987063000","retrievedAt":"2026-11-12","effectiveFrom":"1999-01-01","effectiveTo":null},"status":"not_applicable","note":"National; paid by: —; legal basis: LR 181.0 Art. 1 and 2; SteG Art. 1"},{"label":"Capital gains of individuals (shares, movable and immovable private assets) (Kapitalgewinne)","value":"Exempt from income tax; gains on Liechtenstein land are taxed by the real-estate gains tax","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 15 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable","note":"National; paid by: —; legal basis: SteG Art. 15 Abs. 2 Bst. m and o"},{"label":"Real-estate gains tax (Grundstücksgewinnsteuer)","value":"Income-tax tariff (Art. 19 Bst. a) on the gain, plus a 200% surcharge instead of the municipal surcharge","unit":"text","note":"National; paid by: Seller of Liechtenstein land; legal basis: SteG Art. 35 to 43","source":{"title":"Steuergesetz (SteG) Art. 35 to 43 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Withholding tax on dividends, interest and royalties (Couponsteuer (aufgehoben))","value":"None: coupon tax abolished from 2011 (only pre-2011 reserves); dividends exempt from income tax","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 24, 157 and 158 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveFrom":"2011-01-01","effectiveTo":null},"status":"not_applicable","note":"National; paid by: —; legal basis: SteG Art. 15 Abs. 2 Bst. n, 24, 157 Ziff. 5 and 158"},{"label":"Rental income and pension income (Vermögensertrag, Renten)","value":"Rent: not taxed (the 4% notional yield on the property is); AHV/IV pensions 30% taxable; occupational pensions in full","unit":"text","note":"National; paid by: Residents; legal basis: SteG Art. 14 Abs. 2 Bst. e, 15 Abs. 1 Bst. a and 16 Abs. 2 Bst. d","source":{"title":"Steuergesetz (SteG) Art. 14 to 16 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Non-resident tax on employment income (Quellensteuer / Steuerabzug)","value":"Final withholding; ordinary assessment from CHF 211,400 (150% surcharge in 2026); Austrian commuters 4%; Swiss commuters exempt","unit":"text","note":"National; paid by: Non-resident employees (withheld by the employer); legal basis: SteG Art. 23 to 25; Finanzgesetz 2026 Art. 2 and 3; DBA CH and DBA AT Art. 15 Abs. 4","source":{"title":"Finanzgesetz vom 7. November 2025 für das Jahr 2026, LGBl. 2025 Nr. 556","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Social insurance contributions (old age and survivors, invalidity, family compensation, unemployment) (AHV / IV / FAK / ALV)","value":"Employee 4.9% AHV/IV/FAK + 0.5% ALV; employer 7.385% AHV/IV/FAK/VK + 0.5% ALV (ALV up to CHF 126,000)","unit":"text","note":"National; paid by: Employees and employers; the self-employed (no ALV); legal basis: AHVG, IVG, FZEG, ALVG","source":{"title":"AHV-IV-FAK: Beitragsansätze AHV / IV / FAK / VK (gültig ab 01.01.2026)","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Employer-only levies: family compensation fund, administration costs, health-insurance contribution, occupational accident premiums (FAK, Verwaltungskosten, Arbeitgeberbeitrag OKP, BU-Prämie)","value":"FAK 1.9%; VK 0.585%; health contribution CHF 180.50 a month per adult employee (2026); accident premiums","unit":"text","note":"National; paid by: Employers; legal basis: FZEG Art. 45; KVG Art. 24 Abs. 8; UVersG Art. 79","source":{"title":"Regierung: Merkblatt Lohnabrechnung (Stand Januar 2026)","url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Self-employed contributions (AHV/IV/FAK Selbständigerwerbende)","value":"12.285% (AHV 8.25%, IV 1.35%, FAK 2.1%, VK 0.585%); CHF 368.55 minimum below CHF 3,000 income; no ALV","unit":"text","note":"National; paid by: Self-employed; legal basis: AHVG Art. 41 and 43","source":{"title":"AHV-IV-FAK: Beiträge aus selbständiger Erwerbstätigkeit","url":"https://www.ahv.li/beitraege/selbstaendigerwerbende","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Mandatory occupational pension (second pillar) (Betriebliche Personalvorsorge (BPVG))","value":"At least 8% of the insured wage for old age, from an annual wage of CHF 14,700","unit":"text","note":"National; paid by: Employers (at least half) and employees; legal basis: BPVG Art. 4 and 7","source":{"title":"Gesetz über die betriebliche Personalvorsorge (BPVG) (version of 01.01.2026)","url":"https://www.gesetze.li/konso/1988012000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Corporate income tax (Ertragssteuer)","value":"12.5%; minimum tax CHF 1,800 (credited); top-up tax for large groups under the minimum-taxation law","unit":"text","note":"National; paid by: Legal persons; legal basis: SteG Art. 1 Abs. 2, 61 and 62","source":{"title":"Steuergesetz (SteG) Art. 61 and 62 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Municipal business or profit tax (—)","value":"None: the municipal surcharge applies only to the income and wealth tax; municipalities receive a share of the national corporate tax","unit":"text","source":{"title":"Finanzgesetz vom 7. November 2025 für das Jahr 2026, LGBl. 2025 Nr. 556, Landesvoranschlag; SteG Art. 75","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"status":"not_applicable","note":"Municipal; paid by: —; legal basis: SteG Art. 75 Abs. 1; Finanzgesetz 2026 budget line 920.352.02"},{"label":"Simplified or flat-rate regime for small businesses (Saldosteuersatzmethode (MWST))","value":"No flat income-tax regime; VAT net tax rate method up to CHF 5,024,000 turnover and CHF 108,000 tax","unit":"text","note":"National; paid by: Small VAT-registered businesses (optional); legal basis: SteG Art. 14 Abs. 2 Bst. b and c, 16 Abs. 1 Bst. b; MWSTG Art. 37","source":{"title":"Mehrwertsteuergesetz (MWSTG) Art. 37 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2009330000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Formation duty and insurance premium levy (Liechtenstein, where Swiss stamp law does not apply) (Gründungsabgabe, Abgabe auf Versicherungsprämien)","value":"1% of capital above a CHF 1 million exemption (0.5% above CHF 5 million, 0.3% above CHF 10 million); foundations 0.2%, minimum CHF 200","unit":"text","note":"National; paid by: Companies, foundations; insurers; legal basis: SteG Art. 66 to 69","source":{"title":"Steuergesetz (SteG) Art. 66 and 67 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Swiss federal stamp duties (issue duty, securities transfer duty, insurance premium duty) (Eidgenössische Stempelabgaben)","value":"Issue duty 1%; transfer duty 0.15% or 0.3%; insurance premiums 5% (2.5% single-premium life)","unit":"text","note":"Swiss federal (customs treaty); paid by: Companies issuing shares; securities dealers; insurers (passed on to policyholders); legal basis: Swiss Stempelabgabengesetz (SR 641.10), applicable in Liechtenstein (LGBl. 2026 Nr. 315)","source":{"title":"ESTV: Die eidgenössischen Stempelabgaben (Stand 1. Januar 2024); Kundmachung LGBl. 2026 Nr. 315","url":"https://www.estv2.admin.ch/stp/ds/d-eidgenoessischen-stempelabgaben-de.pdf","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Value added tax (Mehrwertsteuer (MWST))","value":"8.1% standard; 2.6% reduced; 3.8% accommodation","unit":"text","note":"National; paid by: Businesses with turnover of CHF 100,000 or more; consumers bear it; legal basis: MWSTG Art. 10 and 25; VAT treaty with Switzerland","source":{"title":"Mehrwertsteuergesetz (MWSTG) (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2009330000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Regional or municipal sales tax (—)","value":"None: VAT is the only general consumption tax; municipalities levy only the surcharge on income and wealth tax and fees","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 1 and 75 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable","note":"Municipal; paid by: —; legal basis: SteG Art. 1 and 75; MWSTG"},{"label":"Excise duties (tobacco, beer, spirits, mineral oil) and automobile tax on imported cars (Tabaksteuer, Biersteuer, Spirituosensteuer, Mineralölsteuer, Automobilsteuer)","value":"Swiss federal rates; automobile tax 4% of the vehicle value","unit":"text","note":"Swiss federal (customs treaty); paid by: Importers and manufacturers (passed on in prices); legal basis: SR 641.31, 641.411, 641.51, 641.61, 680 (applicable under the customs treaty, LGBl. 2026 Nr. 312)","source":{"title":"BAZG: Automobilsteuer; BAZG: Interneteinkauf: Steuern und Abgaben; Kundmachung LGBl. 2026 Nr. 312","url":"https://www.bazg.admin.ch/de/automobilsteuer-inland-abgaben","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"CO2 levy on heating and process fuels (CO2-Abgabe)","value":"CHF 120 per tonne of CO2","unit":"text","note":"National; paid by: Producers and importers of fossil heating fuels; legal basis: CO2-Gesetz (LR 814.065) Art. 3; CO2-Verordnung Art. 5","source":{"title":"CO2-Verordnung; CO2-Gesetz Art. 3","url":"https://www.gesetze.li/konso/2013359000","retrievedAt":"2026-11-12","effectiveFrom":"2022-01-01","effectiveTo":null}},{"label":"Property tax (land and buildings) (—)","value":"No separate property tax: real estate is part of taxable wealth (valued at income value, at least the tax valuation) and taxed through the 4% notional yield","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 1, 9 and 12 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable","note":"National; paid by: Owners (through the wealth tax); legal basis: SteG Art. 9 and 12 Abs. 2"},{"label":"Property transfer charges (Grundbuchgebühr (Eigentumsübertragung))","value":"No transfer tax; land-register fee 6‰ of the price (minimum CHF 200); mortgage registration 2‰","unit":"text","note":"National; paid by: Buyer (land register entry); legal basis: Grundbuch- und Handelsregistergebührenverordnung (GbHr-GebV), LR 214.011","source":{"title":"Grundbuch- und Handelsregistergebührenverordnung (version of 01.08.2024)","url":"https://www.gesetze.li/konso/2003067000","retrievedAt":"2026-11-12","effectiveFrom":"2024-08-01","effectiveTo":null}},{"label":"Wealth tax (Vermögenssteuer (Sollertrag))","value":"4% of net wealth is added to taxable income (notional yield) and taxed at the income-tax rate, plus the municipal surcharge","unit":"text","note":"National; paid by: Residents; legal basis: SteG Art. 5, 9 to 12 and 14 Abs. 2 Bst. l","source":{"title":"Steuergesetz (SteG) Art. 5 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Tax on transfers to non-exempt foundations and similar structures (Widmungssteuer)","value":"3.5% of the wealth-tax value of the transfer","unit":"text","note":"National; paid by: The person transferring assets; legal basis: SteG Art. 13","source":{"title":"Steuergesetz (SteG) Art. 13 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inheritance, estate and gift tax (Erbschafts- und Schenkungssteuer)","value":"None since 2011: inheritances and gifts are not taxed (they add to the recipient's taxable wealth)","unit":"text","source":{"title":"Steuergesetz (SteG) Art. 1, 15 and 157 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveFrom":"2011-01-01","effectiveTo":null},"status":"not_applicable","note":"National; paid by: —; legal basis: SteG Art. 1, 15 Abs. 2 Bst. c and 157"},{"label":"Annual motor vehicle tax (Motorfahrzeugsteuer)","value":"Cars from CHF 114.10 a year (by weight); motorcycles CHF 45.65 + CHF 11.40 per 100 ccm","unit":"text","note":"National; paid by: Vehicle keepers; legal basis: Motorfahrzeugsteuergesetz, LR 641.51, Art. 11 and 12","source":{"title":"Gesetz über die Motorfahrzeugsteuer (version of 01.10.2019)","url":"https://www.gesetze.li/konso/1994078000","retrievedAt":"2026-11-12","effectiveFrom":"2019-10-01","effectiveTo":null}},{"label":"Performance-related heavy vehicle fee (Leistungsabhängige Schwerverkehrsabgabe (LSVA))","value":"Per tonne-kilometre; the tariff must lie between 0.6 and 2.5 Rappen (up to 3 Rappen for 40-tonne vehicles)","unit":"text","note":"National; paid by: Keepers of heavy goods vehicles; legal basis: Schwerverkehrsabgabegesetz (SVAG), LR 641.81; treaty with Switzerland LR 0.641.891.011","source":{"title":"Gesetz über eine leistungsabhängige Schwerverkehrsabgabe (SVAG) (version of 01.01.2025)","url":"https://www.gesetze.li/konso/2000273000","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Tourist tax (overnight stays) (Kurtaxe)","value":"CHF 3.50 per night in hotels; CHF 2.50 holiday homes; CHF 1.50 campsites","unit":"text","note":"National; paid by: Guests (collected by the accommodation provider); legal basis: Verordnung über die Melde- und Taxpflicht bei Beherbergungen (BMTV), LR 935.201.1","source":{"title":"Beherbergungsverordnung (BMTV) (version of 01.01.2024)","url":"https://www.gesetze.li/konso/2011581000","retrievedAt":"2026-11-12","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Dog tax (Hundesteuer)","value":"CHF 20 to 100 per dog, set by each municipality; double for the second and each further dog (Schaan 2026: CHF 100 and CHF 200)","unit":"text","note":"Municipal; paid by: Dog owners; legal basis: Hundegesetz Art. 10c (as quoted by the Schaan council)","source":{"title":"Gemeinde Schaan: Gemeinderatsprotokoll vom 26. November 2025 (Hundesteuer 2026)","url":"https://www.schaan.li/application/files/3817/6543/8304/pa_20251126.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Customs duties and import VAT (Zoll, Einfuhrsteuer (Schweizer Zollgebiet))","value":"Swiss tariff (mostly per kg); duty or VAT under CHF 5 not collected; travellers CHF 150 VAT-free","unit":"text","note":"Swiss federal (customs treaty); paid by: Importers and travellers; legal basis: Zollvertrag 1923 Art. 1; Swiss Customs Act and Customs Tariff Act (LGBl. 2026 Nr. 312)","source":{"title":"BAZG: Empfangen von Briefen und Paketen","url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Lump-sum taxation for new residents without gainful activity (Besteuerung nach dem Aufwand)","value":"25% of annual living expenditure, instead of income and wealth tax","unit":"text","note":"National; paid by: Foreign nationals moving to Liechtenstein who do not work there (on application); legal basis: SteG Art. 30 to 34","source":{"title":"Steuergesetz (SteG) Art. 30 to 34 (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Steuergesetz (SteG) (version of 01.01.2026)","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Every tax, levy and official charge at national and municipal level; not applicable = not levied."}],"sources":[{"title":"Steuergesetz (SteG), LR 640.0","url":"https://www.gesetze.li/konso/2010340000","retrievedAt":"2026-11-12"},{"title":"Steuerverordnung (SteV), LR 640.01","url":"https://www.gesetze.li/konso/2010437000","retrievedAt":"2026-11-12"},{"title":"Merkblatt betreffend Lohnabrechnung bei Teilzeitarbeit, bei geringen Löhnen und/oder bei gelegentlichen Erwerbstätigkeiten (Stand Januar 2026)","url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","retrievedAt":"2026-11-12"},{"title":"Finanzgesetz vom 7. November 2025 für das Jahr 2026, LGBl. 2025 Nr. 556","url":"https://www.gesetze.li/konso/2025556000","retrievedAt":"2026-11-12"},{"title":"Doppelbesteuerungsabkommen Liechtenstein–Schweiz, LR 0.672.910.10","url":"https://www.gesetze.li/konso/2016415000","retrievedAt":"2026-11-12"},{"title":"Doppelbesteuerungsabkommen Liechtenstein–Österreich, LR 0.672.910.22","url":"https://www.gesetze.li/konso/1970037000","retrievedAt":"2026-11-12"},{"title":"Gesetz über die Ausrichtung von Beiträgen an die römisch-katholische Landeskirche, LR 181.0","url":"https://www.gesetze.li/konso/1987063000","retrievedAt":"2026-11-12"},{"title":"Gemeinde Balzers: GR-Protokoll Nr. 45/25","url":"https://www.balzers.li/Portal/UserFiles/files/Service/GR-Protokolle/GR-Protokolle_2025/hw_GRPR_45_2025.pdf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Eschen: Protokollauszug 16/25","url":"https://www.eschen.li/wp-content/uploads/2025/11/GR-Protokoll-16-2025-Aushang.pdf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Gamprin-Bendern: Protokoll 15/25","url":"https://www.gamprin.li/download_file/view/2703ff98-e0e0-4ca9-9902-869430e04adf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Mauren: Protokoll der 47. Sitzung","url":"https://www.mauren.li/files/attachments/oeffentliches-protokoll-47-25.pdf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Planken: Rechnungsbericht 2025","url":"https://www.planken.li/download_file/view/1450/588","retrievedAt":"2026-11-12"},{"title":"Gemeinde Ruggell: Protokoll 15/25","url":"https://www.ruggell.li/files/medienarchiv/Protokollveroeffentlichung-GR-1525.pdf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Ruggell: Protokoll 03/26","url":"https://www.ruggell.li/files/medienarchiv/Protokollveroeffentlichung-GR-0326.pdf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Schaan: Protokollauszug vom 26. November 2025","url":"https://www.schaan.li/application/files/3817/6543/8304/pa_20251126.pdf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Schellenberg: Gemeinderatsprotokoll 11/2025","url":"https://www.schellenberg.li/files/attachments/11-2025-grp-vom-19-11-2025.pdf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Triesen: Protokoll Nr. 16/25","url":"https://www.triesen.li/files/%C3%96ffentliches%20Protokoll%2016_25.pdf","retrievedAt":"2026-11-12"},{"title":"Gemeinde Triesenberg: Steuerinformationen","url":"https://www.triesenberg.li/verwaltungsdienste/steuerinformationen/","retrievedAt":"2026-11-12"},{"title":"Gemeinde Vaduz: Voranschlag der Gemeinde Vaduz 2026","url":"https://www.vaduz.li/news/voranschlag-der-gemeinde-vaduz-2026","retrievedAt":"2026-11-12"},{"title":"AHV-IV-FAK: Beitragsansätze AHV / IV / FAK / VK (gültig ab 01.01.2026)","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1","retrievedAt":"2026-11-12"},{"title":"AHV-IV-FAK: Beitragssätze ALV (gültig ab 01.01.2011)","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragssaetze-alv-gueltig-ab-01012011","retrievedAt":"2026-11-12"},{"title":"AHV-IV-FAK: Rentenhöhe","url":"https://www.ahv.li/leistungen/ahv/rentenhoehe","retrievedAt":"2026-11-12"},{"title":"Gesetz über die Alters- und Hinterlassenenversicherung (AHVG), LR 831.10","url":"https://www.gesetze.li/konso/1952029000","retrievedAt":"2026-11-12"},{"title":"Gesetz über die Invalidenversicherung (IVG), LR 831.20","url":"https://www.gesetze.li/konso/1960005000","retrievedAt":"2026-11-12"},{"title":"Familienzulagen- und Erwerbsersatzgesetz (FZEG), LR 836.0","url":"https://www.gesetze.li/konso/1986028000","retrievedAt":"2026-11-12"},{"title":"Arbeitslosenversicherungsgesetz (ALVG), LR 837.0","url":"https://www.gesetze.li/konso/2010452000","retrievedAt":"2026-11-12"},{"title":"Gesetz über die betriebliche Personalvorsorge (BPVG), LR 831.40","url":"https://www.gesetze.li/konso/1988012000","retrievedAt":"2026-11-12"},{"title":"Gesetz über die Krankenversicherung (KVG), LR 832.10","url":"https://www.gesetze.li/konso/1971050000","retrievedAt":"2026-11-12"},{"title":"Unfallversicherungsgesetz (UVersG), LR 832.20","url":"https://www.gesetze.li/konso/1990046000","retrievedAt":"2026-11-12"},{"title":"Unfallversicherungsverordnung (UVersV), LR 832.201","url":"https://www.gesetze.li/konso/1990070000","retrievedAt":"2026-11-12"},{"title":"AHV-IV-FAK: Beiträge aus selbständiger Erwerbstätigkeit","url":"https://www.ahv.li/beitraege/selbstaendigerwerbende","retrievedAt":"2026-11-12"},{"title":"Mehrwertsteuergesetz (MWSTG), LR 641.20","url":"https://www.gesetze.li/konso/2009330000","retrievedAt":"2026-11-12"},{"title":"Personenfreizügigkeitsgesetz (PFZG), LR 152.21","url":"https://www.gesetze.li/konso/2009348000","retrievedAt":"2026-11-12"},{"title":"Personenfreizügigkeitsverordnung (PFZV), LR 152.211","url":"https://www.gesetze.li/konso/2009350000","retrievedAt":"2026-11-12"},{"title":"Ausländergesetz (AuG), LR 152.20","url":"https://www.gesetze.li/konso/2008311000","retrievedAt":"2026-11-12"},{"title":"AHV-IV-FAK: Unterstellung","url":"https://www.ahv.li/beitraege/beitragspflicht/unterstellung","retrievedAt":"2026-11-13"},{"title":"Zollvertrag Schweiz–Liechtenstein, LR 0.631.112","url":"https://www.gesetze.li/konso/1923024000","retrievedAt":"2026-11-12"},{"title":"Kundmachung der aufgrund des Zollvertrages anwendbaren schweizerischen Rechtsvorschriften, LGBl. 2026 Nr. 312","url":"https://www.gesetze.li/konso/2026312000","retrievedAt":"2026-11-12"},{"title":"BAZG: Info Zoll (01/2025)","url":"https://www.bazg.admin.ch/dam/de/sd-web/v4auIkpAqjnc/Publikation_Info-Zoll-alle-wichtigen-Informationen-auf-einen-Blick_d_2025.pdf","retrievedAt":"2026-11-12"},{"title":"BAZG: Mehrwertsteuer: Wertfreigrenze 150 Franken","url":"https://www.bazg.admin.ch/de/wertfreigrenze-mehrwertsteuer-einreise-150-franken","retrievedAt":"2026-11-12"},{"title":"BAZG: Empfangen von Briefen und Paketen","url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrievedAt":"2026-11-12"},{"title":"BAZG: Bargeld, Fremdwährung, Wertpapiere","url":"https://www.bazg.admin.ch/de/mitnahme-von-bargeld-in-die-schweiz","retrievedAt":"2026-11-12"},{"title":"BAZG: Zolltarif Tares","url":"https://www.tares.ch/","retrievedAt":"2026-11-12"},{"title":"ESTV: Die eidgenössischen Stempelabgaben","url":"https://www.estv2.admin.ch/stp/ds/d-eidgenoessischen-stempelabgaben-de.pdf","retrievedAt":"2026-11-12"},{"title":"Gesetz über die Motorfahrzeugsteuer, LR 641.51","url":"https://www.gesetze.li/konso/1994078000","retrievedAt":"2026-11-12"},{"title":"Beherbergungsverordnung (BMTV), LR 935.201.1","url":"https://www.gesetze.li/konso/2011581000","retrievedAt":"2026-11-12"},{"title":"CO2-Verordnung, LR 814.065.1","url":"https://www.gesetze.li/konso/2013359000","retrievedAt":"2026-11-12"},{"title":"Grundbuch- und Handelsregistergebührenverordnung (GbHr-GebV), LR 214.011","url":"https://www.gesetze.li/konso/2003067000","retrievedAt":"2026-11-12"},{"title":"Schwerverkehrsabgabegesetz (SVAG), LR 641.81","url":"https://www.gesetze.li/konso/2000273000","retrievedAt":"2026-11-12"},{"title":"Verordnung vom 30. Juni 2026 über die Allgemeinverbindlicherklärung des Gesamtarbeitsvertrages für das Metallgewerbe, LGBl. 2026 Nr. 232 (gesetze.li); Gesetz über die Allgemeinverbindlicherklärung von Gesamtarbeitsverträgen (AVEG), LGBl. 2007 Nr. 101","url":"https://www.gesetze.li/chrono/pdf/2026232000","retrievedAt":"2026-11-12","effectiveTo":null},{"title":"Gesetz vom 29. Dezember 1966 über die Arbeit in Industrie, Gewerbe und Handel (Arbeitsgesetz), LR 822.10, Art. 18 Abs. 2 (gesetze.li, version of 01.01.2019); Gesetz vom 27. Juni 1990 über den Staatsfeiertag, LR 145.0","url":"https://www.gesetze.li/konso/1967006000","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Up to CHF 15,855: tax-free basic amount (Grundfreibetrag)","from":0,"to":15855,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 15,856 to CHF 21,140: 1% × income − CHF 159","from":15855,"to":21140,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 21,141 to CHF 42,280: 3% × income − CHF 581","from":21140,"to":42280,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 42,281 to CHF 73,990: 4% × income − CHF 1,004","from":42280,"to":73990,"rate":0.04,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 73,991 to CHF 105,700: 5% × income − CHF 1,744","from":73990,"to":105700,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 105,701 to CHF 137,410: 6% × income − CHF 2,801","from":105700,"to":137410,"rate":0.06,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 137,411 to CHF 169,120: 6.5% × income − CHF 3,488","from":137410,"to":169120,"rate":0.065,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 169,121 to CHF 211,400: 7% × income − CHF 4,334","from":169120,"to":211400,"rate":0.07,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax: national tariff, single taxpayers","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"Steuergesetz Art. 19: tax = rate × taxable income x − a fixed amount, so the rate shown is the marginal rate of each step. The municipal surcharge (150% to 250% of this tax) is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 211,401 or more: 8% × income − CHF 6,448","from":211400,"to":null,"rate":0.08,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Up to CHF 23,783: tax-free basic amount (Grundfreibetrag)","from":0,"to":23783,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 23,784 to CHF 31,710: 1% × income − CHF 238","from":23783,"to":31710,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 31,711 to CHF 63,420: 3% × income − CHF 872","from":31710,"to":63420,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 63,421 to CHF 110,985: 4% × income − CHF 1,506","from":63420,"to":110985,"rate":0.04,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 110,986 to CHF 158,550: 5% × income − CHF 2,616","from":110985,"to":158550,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 158,551 to CHF 206,115: 6% × income − CHF 4,202","from":158550,"to":206115,"rate":0.06,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 206,116 to CHF 253,680: 6.5% × income − CHF 5,232","from":206115,"to":253680,"rate":0.065,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 253,681 to CHF 317,100: 7% × income − CHF 6,501","from":253680,"to":317100,"rate":0.07,"value":null,"unit":"rate"},{"section_id":"income-tax-single-parents","section":"Income tax: national tariff, single parents","group":"income-tax","basis":"Taxable income including 4% of net wealth","note":"For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 317,101 or more: 8% × income − CHF 9,672","from":317100,"to":null,"rate":0.08,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Up to CHF 31,710: tax-free basic amount (Grundfreibetrag)","from":0,"to":31710,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 31,711 to CHF 42,280: 1% × income − CHF 317","from":31710,"to":42280,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 42,281 to CHF 84,560: 3% × income − CHF 1,163","from":42280,"to":84560,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 84,561 to CHF 147,980: 4% × income − CHF 2,008","from":84560,"to":147980,"rate":0.04,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 147,981 to CHF 211,400: 5% × income − CHF 3,488","from":147980,"to":211400,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 211,401 to CHF 274,820: 6% × income − CHF 5,602","from":211400,"to":274820,"rate":0.06,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 274,821 to CHF 338,240: 6.5% × income − CHF 6,976","from":274820,"to":338240,"rate":0.065,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 338,241 to CHF 422,800: 7% × income − CHF 8,667","from":338240,"to":422800,"rate":0.07,"value":null,"unit":"rate"},{"section_id":"income-tax-joint","section":"Income tax: national tariff, married couples (joint assessment)","group":"income-tax","basis":"Joint taxable income including 4% of net wealth","note":"Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"CHF 422,801 or more: 8% × income − CHF 12,895","from":422800,"to":null,"rate":0.08,"value":null,"unit":"rate"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"higher actual costs (commuting, meals) can be claimed instead","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Employment expenses: flat deduction for employees","from":null,"to":null,"rate":null,"value":1600,"unit":"money"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","source_url":"https://www.gesetze.li/konso/2010437000","retrieved_at":"2026-11-12","status":"verified","label":"Commuting: per km, up to 10,000 km a year","from":null,"to":null,"rate":null,"value":0.5,"unit":"money"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","source_url":"https://www.gesetze.li/konso/2010437000","retrieved_at":"2026-11-12","status":"verified","label":"Commuting: per km above 10,000 km a year","from":null,"to":null,"rate":null,"value":0.4,"unit":"money"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","source_url":"https://www.gesetze.li/konso/2010437000","retrieved_at":"2026-11-12","status":"verified","label":"Commuting: maximum km per working day (return trip once)","from":null,"to":null,"rate":null,"value":200,"unit":"number"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","source_url":"https://www.gesetze.li/konso/2010437000","retrieved_at":"2026-11-12","status":"verified","label":"Commuting and meals: maximum working days a year","from":null,"to":null,"rate":null,"value":220,"unit":"number"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"not if a staff canteen or employer contribution is available","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuerverordnung (SteV) Art. 8 to 16 (version of 01.07.2026)","source_url":"https://www.gesetze.li/konso/2010437000","retrieved_at":"2026-11-12","status":"verified","label":"Meals away from home: flat deduction, per year","from":null,"to":null,"rate":null,"value":1100,"unit":"money"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"minor children and adult children in education; halved between parents with joint custody assessed separately","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Child deduction, per child","from":null,"to":null,"rate":null,"value":12700,"unit":"money"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Own social insurance contributions (AHV, IV, FAK, ALV, compulsory accident insurance)","from":null,"to":null,"rate":null,"value":"Deductible in full","unit":"text"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Life, health and accident insurance premiums: maximum, single","from":null,"to":null,"rate":null,"value":3700,"unit":"money"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Life, health and accident insurance premiums: maximum, married couples","from":null,"to":null,"rate":null,"value":7400,"unit":"money"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Life, health and accident insurance premiums: extra per child","from":null,"to":null,"rate":null,"value":2200,"unit":"money"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Pension fund contributions (second pillar, buy-ins): maximum share of income","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"allowances","section":"Deductions, flat amounts and the subsistence minimum","group":"income-tax","basis":"Per year unless stated","note":"primary, secondary and domestic music school costs excluded","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Children's education costs: 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permit numbers are capped and many are allocated by lottery","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"PFZG Art. 10, 15, 16; PFZV Art. 23 to 27; Ausländergesetz (AuG) Art. 13 to 30","source_url":"https://www.gesetze.li/konso/2009348000","retrieved_at":"2026-11-12","status":"verified","label":"Residence permit for self-employment: other nationals","from":null,"to":null,"rate":null,"value":"No permit for setting up as self-employed: work permits require a Liechtenstein employer's application (managers, specialists and qualified staff only); people already holding a residence or settlement permit may become self-employed","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"PFZG Art. 10, 15, 16; 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there is no exemption period for other foreign income","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"AHV-IV-FAK: Beiträge aus selbständiger Erwerbstätigkeit; AHVG Art. 34, 41 and 43","source_url":"https://www.ahv.li/beitraege/selbstaendigerwerbende","retrieved_at":"2026-11-12","status":"verified","label":"Social security of residents and people working in Liechtenstein","from":null,"to":null,"rate":null,"value":"Compulsory AHV/IV/FAK for everyone resident or working in Liechtenstein (AHVG Art. 34)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"AHV-IV-FAK: Unterstellung","source_url":"https://www.ahv.li/beitraege/beitragspflicht/unterstellung","retrieved_at":"2026-11-13","status":"verified","label":"Social-security agreements (note)","from":null,"to":null,"rate":null,"value":"For EEA or EFTA nationals in a case limited to the EEA or EFTA area, Regulations (EC) 883/2004 and 987/2009 decide which state insures a person; there is no single agreement covering Liechtenstein, Switzerland and Austria together, so a case involving all three is split by state of work","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 30 to 34 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Inbound regime: lump-sum taxation (Besteuerung nach dem Aufwand)","from":null,"to":null,"rate":null,"value":"On application, for foreign nationals taking up residence for the first time or after 10 years abroad who do not work in Liechtenstein: 25% of annual living expenditure instead of income and wealth tax; Liechtenstein real estate stays subject to wealth tax; no time limit and no application deadline","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 30 to 34 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Inbound regime for employees or experts","from":null,"to":null,"rate":null,"value":"None: incoming employees are taxed under the ordinary rules (the lump-sum regime excludes gainful activity in Liechtenstein)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Finanzgesetz 2026, LGBl. 2025 Nr. 556, Art. 2 and 3; 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tax-free up to CHF 15,855 (single parents CHF 23,783, couples CHF 31,710)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Municipal; paid by: Residents and non-residents with Liechtenstein real estate or a permanent establishment (not on the source deduction); legal basis: SteG Art. 75 to 77","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 75 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Municipal surcharge on income and wealth tax (Gemeindezuschlag)","from":null,"to":null,"rate":null,"value":"150% to 250% of the national tax (150% or 160% for tax year 2025)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: —; legal basis: SteG Art. 1, 23 Abs. 5 and 75","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 1 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Other surcharges on income tax (solidarity, health or defence levies) (—)","from":null,"to":null,"rate":null,"value":"None: the only surcharge on the national tax is the municipal surcharge (and the 150% surcharge for non-residents assessed ordinarily)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: —; legal basis: LR 181.0 Art. 1 and 2; SteG Art. 1","tax_year":"2026","effective_from":"1999-01-01","effective_to":null,"source_title":"Gesetz über die Ausrichtung von Beiträgen an die römisch-katholische Landeskirche","source_url":"https://www.gesetze.li/konso/1987063000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Church tax (Kirchensteuer)","from":null,"to":null,"rate":null,"value":"None: the State pays the Roman Catholic Church an annual contribution of CHF 300,000","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: —; legal basis: SteG Art. 15 Abs. 2 Bst. m and o","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 15 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Capital gains of individuals (shares, movable and immovable private assets) (Kapitalgewinne)","from":null,"to":null,"rate":null,"value":"Exempt from income tax; gains on Liechtenstein land are taxed by the real-estate gains tax","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Seller of Liechtenstein land; legal basis: SteG Art. 35 to 43","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 35 to 43 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Real-estate gains tax (Grundstücksgewinnsteuer)","from":null,"to":null,"rate":null,"value":"Income-tax tariff (Art. 19 Bst. a) on the gain, plus a 200% surcharge instead of the municipal surcharge","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: —; legal basis: SteG Art. 15 Abs. 2 Bst. n, 24, 157 Ziff. 5 and 158","tax_year":"2026","effective_from":"2011-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 24, 157 and 158 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Withholding tax on dividends, interest and royalties (Couponsteuer (aufgehoben))","from":null,"to":null,"rate":null,"value":"None: coupon tax abolished from 2011 (only pre-2011 reserves); dividends exempt from income tax","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Residents; legal basis: SteG Art. 14 Abs. 2 Bst. e, 15 Abs. 1 Bst. a and 16 Abs. 2 Bst. d","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 14 to 16 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Rental income and pension income (Vermögensertrag, Renten)","from":null,"to":null,"rate":null,"value":"Rent: not taxed (the 4% notional yield on the property is); AHV/IV pensions 30% taxable; occupational pensions in full","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Non-resident employees (withheld by the employer); legal basis: SteG Art. 23 to 25; Finanzgesetz 2026 Art. 2 and 3; DBA CH and DBA AT Art. 15 Abs. 4","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Finanzgesetz vom 7. November 2025 für das Jahr 2026, LGBl. 2025 Nr. 556","source_url":"https://www.gesetze.li/konso/2025556000","retrieved_at":"2026-11-12","status":"verified","label":"Non-resident tax on employment income (Quellensteuer / Steuerabzug)","from":null,"to":null,"rate":null,"value":"Final withholding; ordinary assessment from CHF 211,400 (150% surcharge in 2026); Austrian commuters 4%; Swiss commuters exempt","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Employees and employers; the self-employed (no ALV); legal basis: AHVG, IVG, FZEG, ALVG","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"AHV-IV-FAK: Beitragsansätze AHV / IV / FAK / VK (gültig ab 01.01.2026)","source_url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1","retrieved_at":"2026-11-12","status":"verified","label":"Social insurance contributions (old age and survivors, invalidity, family compensation, unemployment) (AHV / IV / FAK / ALV)","from":null,"to":null,"rate":null,"value":"Employee 4.9% AHV/IV/FAK + 0.5% ALV; employer 7.385% AHV/IV/FAK/VK + 0.5% ALV (ALV up to CHF 126,000)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Employers; legal basis: FZEG Art. 45; KVG Art. 24 Abs. 8; UVersG Art. 79","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Regierung: Merkblatt Lohnabrechnung (Stand Januar 2026)","source_url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Employer-only levies: family compensation fund, administration costs, health-insurance contribution, occupational accident premiums (FAK, Verwaltungskosten, Arbeitgeberbeitrag OKP, BU-Prämie)","from":null,"to":null,"rate":null,"value":"FAK 1.9%; VK 0.585%; health contribution CHF 180.50 a month per adult employee (2026); accident premiums","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Self-employed; legal basis: AHVG Art. 41 and 43","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"AHV-IV-FAK: Beiträge aus selbständiger Erwerbstätigkeit","source_url":"https://www.ahv.li/beitraege/selbstaendigerwerbende","retrieved_at":"2026-11-12","status":"verified","label":"Self-employed contributions (AHV/IV/FAK Selbständigerwerbende)","from":null,"to":null,"rate":null,"value":"12.285% (AHV 8.25%, IV 1.35%, FAK 2.1%, VK 0.585%); CHF 368.55 minimum below CHF 3,000 income; no ALV","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Employers (at least half) and employees; legal basis: BPVG Art. 4 and 7","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Gesetz über die betriebliche Personalvorsorge (BPVG) (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/1988012000","retrieved_at":"2026-11-12","status":"verified","label":"Mandatory occupational pension (second pillar) (Betriebliche Personalvorsorge (BPVG))","from":null,"to":null,"rate":null,"value":"At least 8% of the insured wage for old age, from an annual wage of CHF 14,700","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Legal persons; legal basis: SteG Art. 1 Abs. 2, 61 and 62","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 61 and 62 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Corporate income tax (Ertragssteuer)","from":null,"to":null,"rate":null,"value":"12.5%; minimum tax CHF 1,800 (credited); top-up tax for large groups under the minimum-taxation law","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Municipal; paid by: —; legal basis: SteG Art. 75 Abs. 1; Finanzgesetz 2026 budget line 920.352.02","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Finanzgesetz vom 7. November 2025 für das Jahr 2026, LGBl. 2025 Nr. 556, Landesvoranschlag; SteG Art. 75","source_url":"https://www.gesetze.li/konso/2025556000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Municipal business or profit tax (—)","from":null,"to":null,"rate":null,"value":"None: the municipal surcharge applies only to the income and wealth tax; municipalities receive a share of the national corporate tax","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Small VAT-registered businesses (optional); legal basis: SteG Art. 14 Abs. 2 Bst. b and c, 16 Abs. 1 Bst. b; MWSTG Art. 37","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mehrwertsteuergesetz (MWSTG) Art. 37 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2009330000","retrieved_at":"2026-11-12","status":"verified","label":"Simplified or flat-rate regime for small businesses (Saldosteuersatzmethode (MWST))","from":null,"to":null,"rate":null,"value":"No flat income-tax regime; VAT net tax rate method up to CHF 5,024,000 turnover and CHF 108,000 tax","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Companies, foundations; insurers; legal basis: SteG Art. 66 to 69","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 66 and 67 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Formation duty and insurance premium levy (Liechtenstein, where Swiss stamp law does not apply) (Gründungsabgabe, Abgabe auf Versicherungsprämien)","from":null,"to":null,"rate":null,"value":"1% of capital above a CHF 1 million exemption (0.5% above CHF 5 million, 0.3% above CHF 10 million); foundations 0.2%, minimum CHF 200","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Swiss federal (customs treaty); paid by: Companies issuing shares; securities dealers; insurers (passed on to policyholders); legal basis: Swiss Stempelabgabengesetz (SR 641.10), applicable in Liechtenstein (LGBl. 2026 Nr. 315)","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV: Die eidgenössischen Stempelabgaben (Stand 1. Januar 2024); Kundmachung LGBl. 2026 Nr. 315","source_url":"https://www.estv2.admin.ch/stp/ds/d-eidgenoessischen-stempelabgaben-de.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Swiss federal stamp duties (issue duty, securities transfer duty, insurance premium duty) (Eidgenössische Stempelabgaben)","from":null,"to":null,"rate":null,"value":"Issue duty 1%; transfer duty 0.15% or 0.3%; insurance premiums 5% (2.5% single-premium life)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Businesses with turnover of CHF 100,000 or more; consumers bear it; legal basis: MWSTG Art. 10 and 25; VAT treaty with Switzerland","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mehrwertsteuergesetz (MWSTG) (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2009330000","retrieved_at":"2026-11-12","status":"verified","label":"Value added tax (Mehrwertsteuer (MWST))","from":null,"to":null,"rate":null,"value":"8.1% standard; 2.6% reduced; 3.8% accommodation","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Municipal; paid by: —; legal basis: SteG Art. 1 and 75; MWSTG","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 1 and 75 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Regional or municipal sales tax (—)","from":null,"to":null,"rate":null,"value":"None: VAT is the only general consumption tax; municipalities levy only the surcharge on income and wealth tax and fees","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Swiss federal (customs treaty); paid by: Importers and manufacturers (passed on in prices); legal basis: SR 641.31, 641.411, 641.51, 641.61, 680 (applicable under the customs treaty, LGBl. 2026 Nr. 312)","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"BAZG: Automobilsteuer; BAZG: Interneteinkauf: Steuern und Abgaben; Kundmachung LGBl. 2026 Nr. 312","source_url":"https://www.bazg.admin.ch/de/automobilsteuer-inland-abgaben","retrieved_at":"2026-11-12","status":"verified","label":"Excise duties (tobacco, beer, spirits, mineral oil) and automobile tax on imported cars (Tabaksteuer, Biersteuer, Spirituosensteuer, Mineralölsteuer, Automobilsteuer)","from":null,"to":null,"rate":null,"value":"Swiss federal rates; automobile tax 4% of the vehicle value","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Producers and importers of fossil heating fuels; legal basis: CO2-Gesetz (LR 814.065) Art. 3; CO2-Verordnung Art. 5","tax_year":"2026","effective_from":"2022-01-01","effective_to":null,"source_title":"CO2-Verordnung; CO2-Gesetz Art. 3","source_url":"https://www.gesetze.li/konso/2013359000","retrieved_at":"2026-11-12","status":"verified","label":"CO2 levy on heating and process fuels (CO2-Abgabe)","from":null,"to":null,"rate":null,"value":"CHF 120 per tonne of CO2","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Owners (through the wealth tax); legal basis: SteG Art. 9 and 12 Abs. 2","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 1, 9 and 12 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Property tax (land and buildings) (—)","from":null,"to":null,"rate":null,"value":"No separate property tax: real estate is part of taxable wealth (valued at income value, at least the tax valuation) and taxed through the 4% notional yield","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Buyer (land register entry); legal basis: Grundbuch- und Handelsregistergebührenverordnung (GbHr-GebV), LR 214.011","tax_year":"2026","effective_from":"2024-08-01","effective_to":null,"source_title":"Grundbuch- und Handelsregistergebührenverordnung (version of 01.08.2024)","source_url":"https://www.gesetze.li/konso/2003067000","retrieved_at":"2026-11-12","status":"verified","label":"Property transfer charges (Grundbuchgebühr (Eigentumsübertragung))","from":null,"to":null,"rate":null,"value":"No transfer tax; land-register fee 6‰ of the price (minimum CHF 200); mortgage registration 2‰","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Residents; legal basis: SteG Art. 5, 9 to 12 and 14 Abs. 2 Bst. l","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 5 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Wealth tax (Vermögenssteuer (Sollertrag))","from":null,"to":null,"rate":null,"value":"4% of net wealth is added to taxable income (notional yield) and taxed at the income-tax rate, plus the municipal surcharge","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: The person transferring assets; legal basis: SteG Art. 13","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 13 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Tax on transfers to non-exempt foundations and similar structures (Widmungssteuer)","from":null,"to":null,"rate":null,"value":"3.5% of the wealth-tax value of the transfer","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: —; legal basis: SteG Art. 1, 15 Abs. 2 Bst. c and 157","tax_year":"2026","effective_from":"2011-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 1, 15 and 157 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"not_applicable","label":"Inheritance, estate and gift tax (Erbschafts- und Schenkungssteuer)","from":null,"to":null,"rate":null,"value":"None since 2011: inheritances and gifts are not taxed (they add to the recipient's taxable wealth)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Vehicle keepers; legal basis: Motorfahrzeugsteuergesetz, LR 641.51, Art. 11 and 12","tax_year":"2026","effective_from":"2019-10-01","effective_to":null,"source_title":"Gesetz über die Motorfahrzeugsteuer (version of 01.10.2019)","source_url":"https://www.gesetze.li/konso/1994078000","retrieved_at":"2026-11-12","status":"verified","label":"Annual motor vehicle tax (Motorfahrzeugsteuer)","from":null,"to":null,"rate":null,"value":"Cars from CHF 114.10 a year (by weight); motorcycles CHF 45.65 + CHF 11.40 per 100 ccm","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Keepers of heavy goods vehicles; legal basis: Schwerverkehrsabgabegesetz (SVAG), LR 641.81; treaty with Switzerland LR 0.641.891.011","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Gesetz über eine leistungsabhängige Schwerverkehrsabgabe (SVAG) (version of 01.01.2025)","source_url":"https://www.gesetze.li/konso/2000273000","retrieved_at":"2026-11-12","status":"verified","label":"Performance-related heavy vehicle fee (Leistungsabhängige Schwerverkehrsabgabe (LSVA))","from":null,"to":null,"rate":null,"value":"Per tonne-kilometre; the tariff must lie between 0.6 and 2.5 Rappen (up to 3 Rappen for 40-tonne vehicles)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Guests (collected by the accommodation provider); legal basis: Verordnung über die Melde- und Taxpflicht bei Beherbergungen (BMTV), LR 935.201.1","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"Beherbergungsverordnung (BMTV) (version of 01.01.2024)","source_url":"https://www.gesetze.li/konso/2011581000","retrieved_at":"2026-11-12","status":"verified","label":"Tourist tax (overnight stays) (Kurtaxe)","from":null,"to":null,"rate":null,"value":"CHF 3.50 per night in hotels; CHF 2.50 holiday homes; CHF 1.50 campsites","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Municipal; paid by: Dog owners; legal basis: Hundegesetz Art. 10c (as quoted by the Schaan council)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Gemeinde Schaan: Gemeinderatsprotokoll vom 26. November 2025 (Hundesteuer 2026)","source_url":"https://www.schaan.li/application/files/3817/6543/8304/pa_20251126.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Dog tax (Hundesteuer)","from":null,"to":null,"rate":null,"value":"CHF 20 to 100 per dog, set by each municipality; double for the second and each further dog (Schaan 2026: CHF 100 and CHF 200)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Swiss federal (customs treaty); paid by: Importers and travellers; legal basis: Zollvertrag 1923 Art. 1; Swiss Customs Act and Customs Tariff Act (LGBl. 2026 Nr. 312)","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"BAZG: Empfangen von Briefen und Paketen","source_url":"https://www.bazg.admin.ch/de/empfangen-von-briefen-und-paketen","retrieved_at":"2026-11-12","status":"verified","label":"Customs duties and import VAT (Zoll, Einfuhrsteuer (Schweizer Zollgebiet))","from":null,"to":null,"rate":null,"value":"Swiss tariff (mostly per kg); duty or VAT under CHF 5 not collected; travellers CHF 150 VAT-free","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"National; paid by: Foreign nationals moving to Liechtenstein who do not work there (on application); legal basis: SteG Art. 30 to 34","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Steuergesetz (SteG) Art. 30 to 34 (version of 01.01.2026)","source_url":"https://www.gesetze.li/konso/2010340000","retrieved_at":"2026-11-12","status":"verified","label":"Lump-sum taxation for new residents without gainful activity (Besteuerung nach dem Aufwand)","from":null,"to":null,"rate":null,"value":"25% of annual living expenditure, instead of income and wealth tax","unit":"text"}],"pageUrl":"https://calcbloc.com/liechtenstein/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/liechtenstein/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}