Liechtenstein tax tables 2026
The national income-tax tariff for single taxpayers, single parents and married couples, the deductions and flat amounts, the municipal surcharge of all 11 municipalities, the 4% notional yield on wealth, wage withholding, AHV/IV/FAK, unemployment insurance, occupational pension, health and accident insurance, corporate tax, property and stamp duties, vehicle and tourist taxes, VAT, the Swiss customs rules, the rules for freelancers, new residents and cross-border commuters, and a complete inventory of every tax and levy.
- 2026-01-01 to 2026-12-31
- CHF
Some figures on this page are still under review against the official sources and are marked below.
Income tax
Income tax: national tariff, single taxpayers
| Taxable income including 4% of net wealth | Rate |
|---|---|
| Up to CHF 15,855: tax-free basic amount (Grundfreibetrag): CHF 0 to CHF 15'855 | 0% |
| CHF 15,856 to CHF 21,140: 1% × income − CHF 159: CHF 15'855 to CHF 21'140 | 1% |
| CHF 21,141 to CHF 42,280: 3% × income − CHF 581: CHF 21'140 to CHF 42'280 | 3% |
| CHF 42,281 to CHF 73,990: 4% × income − CHF 1,004: CHF 42'280 to CHF 73'990 | 4% |
| CHF 73,991 to CHF 105,700: 5% × income − CHF 1,744: CHF 73'990 to CHF 105'700 | 5% |
| CHF 105,701 to CHF 137,410: 6% × income − CHF 2,801: CHF 105'700 to CHF 137'410 | 6% |
| CHF 137,411 to CHF 169,120: 6.5% × income − CHF 3,488: CHF 137'410 to CHF 169'120 | 6.5% |
| CHF 169,121 to CHF 211,400: 7% × income − CHF 4,334: CHF 169'120 to CHF 211'400 | 7% |
| CHF 211,401 or more: 8% × income − CHF 6,448: Over CHF 211'400 | 8% |
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.
Source: Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026) · retrieved 2026-11-12
Income tax: national tariff, single parents
| Taxable income including 4% of net wealth | Rate |
|---|---|
| Up to CHF 23,783: tax-free basic amount (Grundfreibetrag): CHF 0 to CHF 23'783 | 0% |
| CHF 23,784 to CHF 31,710: 1% × income − CHF 238: CHF 23'783 to CHF 31'710 | 1% |
| CHF 31,711 to CHF 63,420: 3% × income − CHF 872: CHF 31'710 to CHF 63'420 | 3% |
| CHF 63,421 to CHF 110,985: 4% × income − CHF 1,506: CHF 63'420 to CHF 110'985 | 4% |
| CHF 110,986 to CHF 158,550: 5% × income − CHF 2,616: CHF 110'985 to CHF 158'550 | 5% |
| CHF 158,551 to CHF 206,115: 6% × income − CHF 4,202: CHF 158'550 to CHF 206'115 | 6% |
| CHF 206,116 to CHF 253,680: 6.5% × income − CHF 5,232: CHF 206'115 to CHF 253'680 | 6.5% |
| CHF 253,681 to CHF 317,100: 7% × income − CHF 6,501: CHF 253'680 to CHF 317'100 | 7% |
| CHF 317,101 or more: 8% × income − CHF 9,672: Over CHF 317'100 | 8% |
For single parents as defined in the Family Allowances Act (Familienzulagen- und Erwerbsersatzgesetz). The municipal surcharge is added.
Source: Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026) · retrieved 2026-11-12
Income tax: national tariff, married couples (joint assessment)
| Joint taxable income including 4% of net wealth | Rate |
|---|---|
| Up to CHF 31,710: tax-free basic amount (Grundfreibetrag): CHF 0 to CHF 31'710 | 0% |
| CHF 31,711 to CHF 42,280: 1% × income − CHF 317: CHF 31'710 to CHF 42'280 | 1% |
| CHF 42,281 to CHF 84,560: 3% × income − CHF 1,163: CHF 42'280 to CHF 84'560 | 3% |
| CHF 84,561 to CHF 147,980: 4% × income − CHF 2,008: CHF 84'560 to CHF 147'980 | 4% |
| CHF 147,981 to CHF 211,400: 5% × income − CHF 3,488: CHF 147'980 to CHF 211'400 | 5% |
| CHF 211,401 to CHF 274,820: 6% × income − CHF 5,602: CHF 211'400 to CHF 274'820 | 6% |
| CHF 274,821 to CHF 338,240: 6.5% × income − CHF 6,976: CHF 274'820 to CHF 338'240 | 6.5% |
| CHF 338,241 to CHF 422,800: 7% × income − CHF 8,667: CHF 338'240 to CHF 422'800 | 7% |
| CHF 422,801 or more: 8% × income − CHF 12,895: Over CHF 422'800 | 8% |
Married couples and registered partners are assessed jointly unless separate assessment applies. The municipal surcharge is added.
Source: Steuergesetz (SteG) Art. 18 and 19 (version of 01.01.2026) · retrieved 2026-11-12
Deductions, flat amounts and the subsistence minimum
| Item | Value |
|---|---|
| Employment expenses: flat deduction for employeeshigher actual costs (commuting, meals) can be claimed instead | CHF 1'600 |
| Commuting: per km, up to 10,000 km a yearSource: gesetze.li · retrieved 2026-11-12 | CHF 0.50 |
| Commuting: per km above 10,000 km a yearSource: gesetze.li · retrieved 2026-11-12 | CHF 0.40 |
| Commuting: maximum km per working day (return trip once)Source: gesetze.li · retrieved 2026-11-12 | 200 |
| Commuting and meals: maximum working days a yearSource: gesetze.li · retrieved 2026-11-12 | 220 |
| Meals away from home: flat deduction, per yearnot if a staff canteen or employer contribution is availableSource: gesetze.li · retrieved 2026-11-12 | CHF 1'100 |
| Child deduction, per childminor children and adult children in education; halved between parents with joint custody assessed separately | CHF 12'700 |
| Own social insurance contributions (AHV, IV, FAK, ALV, compulsory accident insurance) | Deductible in full |
| Life, health and accident insurance premiums: maximum, single | CHF 3'700 |
| Life, health and accident insurance premiums: maximum, married couples | CHF 7'400 |
| Life, health and accident insurance premiums: extra per child | CHF 2'200 |
| Pension fund contributions (second pillar, buy-ins): maximum share of income | 18% |
| Children's education costs: maximum per childprimary, secondary and domestic music school costs excluded | CHF 12'700 |
| Uninsured medical and dental costs: maximum per person | CHF 6'300 |
| Vocational training and retraining costs: maximum | CHF 12'700 |
| Donations to exempt charitable bodies: maximum share of taxable income | 10% |
| AHV/IV old-age and invalidity pensions: share deductible | 70% |
| Subsistence minimum (income tax-free below it), single, per month grossSource: gesetze.li · retrieved 2026-11-12 | CHF 2'100 |
| Subsistence minimum, single parents, per month grossSource: gesetze.li · retrieved 2026-11-12 | CHF 2'600 |
| Subsistence minimum, married couples or registered partners, per month grossSource: gesetze.li · retrieved 2026-11-12 | CHF 3'200 |
| Subsistence minimum: extra per child, per monthSource: gesetze.li · retrieved 2026-11-12 | CHF 300 up to age 5; CHF 450 aged 6 to 11; CHF 600 aged 12 or over |
| Taxable income is rounded down to the nearest | CHF 10 |
| Tax credits | None: allowances reduce taxable income, and the tariff's tax-free basic amount applies on top |
Basis: Per year unless stated
Source: Steuergesetz (SteG) Art. 10 and 16 (version of 01.01.2026) · retrieved 2026-11-12
Municipal surcharge (Gemeindezuschlag) by municipality
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Statutory minimum surcharge (share of the national tax) | 150% |
| Statutory maximum surcharge (share of the national tax) | 250% |
| Balzers: surcharge for tax year 2025fixed by the council on 26 November 2025 with the 2026 budgetSource: balzers.li · retrieved 2026-11-12 | 150% |
| Eschen: surcharge for tax year 2025fixed by the council on 12 November 2025 with the 2026 budgetSource: eschen.li · retrieved 2026-11-12 | 160% |
| Gamprin: surcharge for tax year 2025fixed by the council on 12 November 2025 with the 2026 budgetSource: gamprin.li · retrieved 2026-11-12 | 150% |
| Mauren: surcharge for tax year 2025fixed by the council on 26 November 2025 with the 2026 budgetSource: mauren.li · retrieved 2026-11-12 | 160% |
| Planken: surcharge for tax year 2025fixed with the 2026 budgetSource: planken.li · retrieved 2026-11-12 | 150% |
| Ruggell: surcharge for tax year 2025fixed by the council on 25 November 2025 with the 2026 budget; tax year 2026: 150%, already fixedSource: ruggell.li · retrieved 2026-11-12 | 160% |
| Schaan: surcharge for tax year 2025fixed by the council on 26 November 2025 with the 2026 budgetSource: schaan.li · retrieved 2026-11-12 | 150% |
| Schellenberg: surcharge for tax year 2025fixed by the council on 19 November 2025 with the 2026 budgetSource: schellenberg.li · retrieved 2026-11-12 | 150% |
| Triesen: surcharge for tax year 2025fixed by the council on 18 November 2025 with the 2026 budgetSource: triesen.li · retrieved 2026-11-12 | 150% |
| Triesenberg: surcharge for tax year 2025fixed with the 2026 budget; under review: the municipality's site could not be openedSource: triesenberg.li · retrieved 2026-11-12 | 150% |
| Vaduz: surcharge for tax year 2025fixed by the council on 26 November 2025 with the 2026 budgetSource: vaduz.li · retrieved 2026-11-12 | 150% |
| Non-residents assessed ordinarily on employment income: surcharge for tax year 2026set in the Finance Act 2026 instead of a municipal surchargeSource: gesetze.li · retrieved 2026-11-12 | 150% |
| Real-estate gains tax: surcharge instead of the municipal surcharge | 200% |
| Combined top marginal rate at the minimum surcharge (8% × 2.5)national tax plus a 150% surcharge; taxable income includes 4% of net wealth | 20% |
Basis: Share of the national income and wealth tax (1.5 = 150%)
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.
Source: Steuergesetz (SteG) Art. 75 to 77 (version of 01.01.2026) · retrieved 2026-11-12
Wealth tax: notional yield (Sollertrag)
| Item | Value |
|---|---|
| Notional yield on net wealth, added to taxable income | 4% |
| How it works | 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 |
| Household effects and private vehicles exempt from wealth up to, single | CHF 26'400 |
| Household effects and private vehicles exempt from wealth up to, married couples | CHF 52'800 |
| Real estate | Valued at its income value, at least the official tax valuation (Steuerschätzwert); foreign real estate and foreign permanent establishments are exempt |
| Wealth is rounded down to the nearest | CHF 100 |
| Rent and pensions | Rent: not taxed (the 4% notional yield on the property is); AHV/IV pensions 30% taxable; occupational pensions in full |
| Effective wealth charge at the top rate (4% × 8% × 2.5)there is no separate wealth-tax rate | 0.8% |
Basis: Net wealth at the start of the tax year
Source: Steuergesetz (SteG) Art. 5 to 14 (version of 01.01.2026) · retrieved 2026-11-12
Wage withholding (source deduction)
| Item | Value |
|---|---|
| Source deduction on gross pay up to CHF 40,000 a year | 4% |
| Gross pay limit for the 4% deduction, per year | CHF 40'000 |
| Higher pay | The Steuerverwaltung sets the deduction from expected annual pay, flat allowances and family circumstances |
| Residents | The deduction is credited (with interest) against the national and municipal tax in the annual assessment; any excess is refunded |
| Board fees and pensions paid to non-residents: source deduction | 12% |
| Employer's filing | Withholding statement and pay list due by 31 January of the following year; a pay certificate showing the deduction for each employee |
Basis: Gross pay
Source: Regierung: Merkblatt Lohnabrechnung (Stand Januar 2026); SteG Art. 23 to 25 · retrieved 2026-11-12
Employee contributions
Employer costs
Occupational pension (BPVG, second pillar)
| Item | Value |
|---|---|
| Entry threshold: annual wage (the annual minimum AHV old-age pension) | CHF 14'700 |
| Minimum AHV old-age pension, per month | CHF 1'225 |
| Maximum AHV old-age pension, per month | CHF 2'450 |
| Old-age savings contribution: minimum share of the insured wagedeath and disability cover is on top, set by each pension fund | 8% |
| Employer's minimum share of all contributions | 50% |
| Death and disability cover starts on 1 January after the employee reaches age | 17 |
| Old-age savings start on 1 January after the employee reaches age | 19 |
| Insured wage | The AHV wage; a fund may cap it, but not below 3 × the annual maximum AHV pension |
| Affiliation | Compulsory for employers with staff above the threshold (checked by the AHV); voluntary for the self-employed |
Basis: Insured wage (AHV wage)
Source: BPVG Art. 4 to 7 (version of 01.01.2026); AHV-IV-FAK: Rentenhöhe · retrieved 2026-11-12
Minimum wage
| Item | Value |
|---|---|
| Statutory minimum wage | None: minimum pay is set by collective agreements (Gesamtarbeitsverträge), which the Government can declare generally binding for a sector |
Example: the metalworking collective agreement declared generally binding in July 2026 sets sector minimum wages.
Source: 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 · retrieved 2026-11-12
Other rates
Public holidays 2026
| Item | Value |
|---|---|
| Neujahr (New Year's Day) | 2026-01-01 |
| Heilige Drei Könige (Epiphany) | 2026-01-06 |
| Ostermontag (Easter Monday) | 2026-04-06 |
| 1. Mai (Labour Day) | 2026-05-01 |
| Christi Himmelfahrt / Auffahrt (Ascension Day) | 2026-05-14 |
| Pfingstmontag (Whit Monday) | 2026-05-25 |
| Fronleichnam (Corpus Christi) | 2026-06-04 |
| Maria Himmelfahrt (Assumption; Staatsfeiertag, National Day) | 2026-08-15 |
| Maria Geburt (Nativity of Mary) | 2026-09-08 |
| Allerheiligen (All Saints' Day) | 2026-11-01 |
| Maria Empfängnis (Immaculate Conception) | 2026-12-08 |
| Weihnacht (Christmas Day) | 2026-12-25 |
| St. Stephanstag (St Stephen's Day) | 2026-12-26 |
Holidays treated as Sundays (Arbeitsgesetz Art. 18); 15 August is the national day.
Source: 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 · retrieved 2026-11-12
Value added tax (Mehrwertsteuer)
| Item | Value |
|---|---|
| Standard rate | 8.1% |
| Reduced rate: food (not alcohol), non-alcoholic drinks, medicines, books, newspapers, water, agricultural supplies | 2.6% |
| Special rate: accommodation (with breakfast) | 3.8% |
| Registration threshold: turnover in Liechtenstein and abroad, per yearexempt below it | CHF 100'000 |
| Flat-rate (net tax rate) method for small businesses | No flat income-tax regime; VAT net tax rate method up to CHF 5,024,000 turnover and CHF 108,000 tax |
| VAT area | Liechtenstein and Switzerland form one VAT area under their VAT treaty; the rates are the Swiss rates |
Source: Mehrwertsteuergesetz (MWSTG) Art. 10 and 25 (version of 01.01.2026) · retrieved 2026-11-12
Corporate income tax (Ertragssteuer)
| Item | Value |
|---|---|
| Corporate income tax rate | 12.5% |
| Minimum corporate tax, per year (credited against the tax) | CHF 1'800 |
| Minimum tax not charged on commercial businesses with average balance-sheet total up to | CHF 500'000 |
| Top-up tax | Large groups pay a top-up tax under the law on the minimum taxation of large corporate groups |
| Municipal business taxSource: gesetze.li · retrieved 2026-11-12 | None: the municipal surcharge applies only to the income and wealth tax; municipalities receive a share of the national corporate tax |
Basis: Taxable net profit
Source: Steuergesetz (SteG) Art. 1, 61 and 62 (version of 01.01.2026) · retrieved 2026-11-12
Property: real-estate gains tax, property tax and transfer charges
| Item | Value |
|---|---|
| Real-estate gains tax (Grundstücksgewinnsteuer): rate | 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 |
| Real-estate gains tax: surcharge instead of the municipal surcharge | 200% |
| Taxable gain | 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 |
| Annual property tax | 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 |
| Property transfer tax and land-register feeSource: gesetze.li · retrieved 2026-11-12 | No transfer tax; land-register fee 6‰ of the price (minimum CHF 200); mortgage registration 2‰ |
| Land-register fee on the transfer of ownership, share of the priceSource: gesetze.li · retrieved 2026-11-12 | 0.6% |
| Land-register fee on the transfer of ownership: minimum per transferSource: gesetze.li · retrieved 2026-11-12 | CHF 200 |
| Land-register fee on registering or increasing a mortgage, share of the amountSource: gesetze.li · retrieved 2026-11-12 | 0.2% |
Basis: Gain on the sale of Liechtenstein land
Source: Steuergesetz (SteG) Art. 35 to 43 (version of 01.01.2026) · retrieved 2026-11-12
Capital income and investment withholding tax
| Item | Value |
|---|---|
| Dividends, interest and royalties: withholding tax | None: coupon tax abolished from 2011 (only pre-2011 reserves); dividends exempt from income tax |
| Dividends received by individuals | Exempt from income tax |
| Interest and other investment income | Not taxed as income where the capital bears wealth tax (the 4% notional yield is taxed instead) |
| Capital gains on private assets | Exempt from income tax; gains on Liechtenstein land are taxed by the real-estate gains tax |
Source: Steuergesetz (SteG) Art. 15, 24 and 158 (version of 01.01.2026) · retrieved 2026-11-12
Inheritance and gift tax
| Item | Value |
|---|---|
| Inheritance, estate and gift tax | 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 |
Source: Steuergesetz (SteG) Art. 1, 15 and 157 (version of 01.01.2026) · retrieved 2026-11-12
Stamp duties and formation duty
| Item | Value |
|---|---|
| Issue duty on shares and other equity (Swiss stamp duty) | 1% |
| Securities transfer duty: securities issued by a Swiss or Liechtenstein residentor half of it for each contracting party | 0.15% |
| Securities transfer duty: foreign securities | 0.3% |
| Insurance premium duty | 5% |
| Insurance premium duty: single-premium life insurance with surrender value | 2.5% |
| Liechtenstein formation duty (where Swiss stamp law does not apply): rate on capitalabove an exemption of CHF 1,000,000Source: gesetze.li · retrieved 2026-11-12 | 1% |
| Formation duty: general exemption on capitalSource: gesetze.li · retrieved 2026-11-12 | CHF 1'000'000 |
| Formation duty: rate on capital above CHF 5 millionSource: gesetze.li · retrieved 2026-11-12 | 0.5% |
| Formation duty: rate on capital above CHF 10 millionSource: gesetze.li · retrieved 2026-11-12 | 0.3% |
| Formation duty: foundations and asset dedicationsSource: gesetze.li · retrieved 2026-11-12 | 0.2% |
| Formation duty: foundations, minimumSource: gesetze.li · retrieved 2026-11-12 | CHF 200 |
| Transfers to non-exempt foundations (Widmungssteuer), share of the wealth-tax valueSource: gesetze.li · retrieved 2026-11-12 | 3.5% |
| Legal basis of the Swiss stamp duties | The Swiss Stamp Duties Act applies in Liechtenstein under the stamp duties agreement with Switzerland |
Source: ESTV: Die eidgenössischen Stempelabgaben (Stand 1. Januar 2024); Kundmachung LGBl. 2026 Nr. 315 · retrieved 2026-11-12
Vehicles, environment and tourism
| Item | Value |
|---|---|
| Motor vehicle tax: cars up to 1,000 kg total weight, per year | CHF 114.10 |
| Motor vehicle tax: cars, per 100 kg from 1,001 to 2,000 kg | CHF 29.65 |
| Motor vehicle tax: cars, per 100 kg from 2,001 kg | CHF 34.25 |
| Motor vehicle tax: motorcycles, base amount per year | CHF 45.65 |
| Motor vehicle tax: motorcycles, per 100 ccm | CHF 11.40 |
| Automobile tax on imported cars (Swiss tax, share of the vehicle value)Source: bazg.admin.ch · retrieved 2026-11-12 | 4% |
| CO2 levy on heating fuels, per tonne of CO2Source: gesetze.li · retrieved 2026-11-12 | CHF 120 |
| Heavy vehicle fee (LSVA)Source: gesetze.li · retrieved 2026-11-12 | Per tonne-kilometre; the tariff must lie between 0.6 and 2.5 Rappen (up to 3 Rappen for 40-tonne vehicles) |
| Tourist tax: hotels, inns and guesthouses, per night and personSource: gesetze.li · retrieved 2026-11-12 | CHF 3.50 |
| Tourist tax: holiday homes, flats and rooms, per night and personSource: gesetze.li · retrieved 2026-11-12 | CHF 2.50 |
| Tourist tax: youth hostels and campsites, per night and personSource: gesetze.li · retrieved 2026-11-12 | CHF 1.50 |
| Tourist tax: flat rate for long-term holiday-home rentals, per six monthsSource: gesetze.li · retrieved 2026-11-12 | CHF 150 |
Source: Motorfahrzeugsteuergesetz Art. 10 to 12 (version of 01.10.2019) · retrieved 2026-11-12
Customs, import VAT and travel allowances
| Item | Value |
|---|---|
| Customs territorySource: gesetze.li · retrieved 2026-11-12 | 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 |
| How duty is chargedSource: bazg.admin.ch · retrieved 2026-11-12 | 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 |
| Duty de minimis: duty amounts not collected up toSource: bazg.admin.ch · retrieved 2026-11-12 | CHF 5 |
| Import VAT: standard rate | 8.1% |
| Import VAT: reduced rate (food, books, newspapers, medicines) | 2.6% |
| Import VAT collection scheme: foreign mail-order sellers register for VAT from annual small-consignment sales ofthey then charge Liechtenstein/Swiss VAT on every sale; no IOSS-type scheme (MWSTG Art. 7 Abs. 3)Source: gesetze.li · retrieved 2026-11-12 | CHF 100'000 |
| Import VAT de minimis: tax amounts not collected up toequal to a goods value of CHF 62 at 8.1% or CHF 193 at 2.6%Source: bazg.admin.ch · retrieved 2026-11-12 | CHF 5 |
| Import VAT baseSource: bazg.admin.ch · retrieved 2026-11-12 | 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 |
| Gift parcels between private persons: duty- and VAT-free up to (not alcohol or tobacco)Source: bazg.admin.ch · retrieved 2026-11-12 | CHF 100 |
| Clearance feesSource: bazg.admin.ch · retrieved 2026-11-12 | Charged by the carrier (Swiss Post, DHL, UPS and others) for its work, at its own rates; not set by law |
| Travellers: VAT-free value of goods, per person and dayabove it VAT is due on the whole value; single items over CHF 150 always bear VAT | CHF 150 |
| Travellers: alcoholic drinks up to 18% vol, litres duty-free per person and day (age 17 or over) | 5 |
| Travellers: alcoholic drinks over 18% vol, litres duty-free per person and day (age 17 or over) | 1 |
| Travellers: cigarettes, cigars or heated tobacco duty-free, pieces (or 250 g other tobacco; age 17 or over) | 250 |
| Travellers: food allowances per person and day | 1 kg meat and meat products; 1 kg or litre butter and cream; 5 kg or litres edible oils and fats |
| Duty on quantities above the allowances | 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) |
| FuelSource: bazg.admin.ch · retrieved 2026-11-12 | Fuel in the vehicle tank is free; up to 25 litres in a spare can duty-free, then CHF 0.80 duty per litre |
| Cash: no declaration required; travellers must answer questions on amounts ofor more (origin, use and beneficial owner)Source: bazg.admin.ch · retrieved 2026-11-12 | CHF 10'000 |
| Tariff lookupSource: tares.ch · retrieved 2026-11-12 | Swiss customs tariff Tares (www.tares.ch) |
| Travellers: air, sea and land arrivals | One set of allowances per person and day, the same for every mode of arrival; parcels and online orders follow the consignment rules instead |
Swiss customs rules, applied in Liechtenstein under the 1923 customs treaty.
Source: BAZG: Info Zoll für Privatpersonen (01/2025); BAZG: Wertfreigrenze 150 Franken · retrieved 2026-11-12
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Self-employed: income taxSource: gesetze.li · retrieved 2026-11-12 | 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 |
| Self-employed: AHV contribution | 8.25% |
| Self-employed: IV contribution | 1.35% |
| Self-employed: FAK contribution | 2.1% |
| Self-employed: administration costs (VK) | 0.585% |
| Self-employed: total AHV/IV/FAK/VK | 12.285% |
| Self-employed: fixed minimum contribution per year when income is below CHF 3,000 | CHF 368.55 |
| Self-employed: unemployment insurance | None: the self-employed pay no ALV contributions |
| Self-employed: occupational pension (second pillar)Source: gesetze.li · retrieved 2026-11-12 | Voluntary: they may join their employees' fund or a collective foundation, paying the full contribution |
| Flat-rate or simplified income-tax regimeSource: gesetze.li · retrieved 2026-11-12 | No flat income-tax regime; VAT net tax rate method up to CHF 5,024,000 turnover and CHF 108,000 tax |
| VAT registration threshold (turnover per year)Source: gesetze.li · retrieved 2026-11-12 | CHF 100'000 |
| Residence permit for self-employment: EEA and Swiss nationalsSource: gesetze.li · retrieved 2026-11-12 | 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 |
| Residence permit for self-employment: other nationalsSource: gesetze.li · retrieved 2026-11-12 | 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 |
| Where to applySource: gesetze.li · retrieved 2026-11-12 | Ausländer- und Passamt (Immigration and Passport Office), Vaduz |
| Digital-nomad or freelance visaSource: gesetze.li · retrieved 2026-11-12 | None: there is no permit for remote work for a foreign employer or client |
| Tax residence test (SteG Art. 2 and 6)Source: gesetze.li · retrieved 2026-11-12 | 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 |
| Taxation of new residents and permit holdersSource: gesetze.li · retrieved 2026-11-12 | 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 |
| Social security of residents and people working in Liechtenstein | Compulsory AHV/IV/FAK for everyone resident or working in Liechtenstein (AHVG Art. 34) |
| Social-security agreements (note)Source: ahv.li · retrieved 2026-11-13 | 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 |
| Inbound regime: lump-sum taxation (Besteuerung nach dem Aufwand)Source: gesetze.li · retrieved 2026-11-12 | 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 |
| Inbound regime for employees or expertsSource: gesetze.li · retrieved 2026-11-12 | None: incoming employees are taxed under the ordinary rules (the lump-sum regime excludes gainful activity in Liechtenstein) |
| Non-residents: tax on employment incomeSource: gesetze.li · retrieved 2026-11-12 | 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 |
| Cross-border commuters from Austria: Liechtenstein source taxthe commuter is taxed in Austria, the state of residenceSource: gesetze.li · retrieved 2026-11-12 | 4% |
| Cross-border commuters from SwitzerlandSource: gesetze.li · retrieved 2026-11-12 | Taxed only in Switzerland; commuter status lapses after more than 45 working days a year without returning home for work reasons |
Source: AHV-IV-FAK: Beiträge aus selbständiger Erwerbstätigkeit; AHVG Art. 34, 41 and 43 · retrieved 2026-11-12
Tax inventory: every tax, levy and charge
| Item | Value |
|---|---|
| Income and wealth tax (national tax) (Vermögens- und Erwerbssteuer (Landessteuer))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 | 0% to 8%; tax-free up to CHF 15,855 (single parents CHF 23,783, couples CHF 31,710) |
| Municipal surcharge on income and wealth tax (Gemeindezuschlag)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 | 150% to 250% of the national tax (150% or 160% for tax year 2025) |
| Other surcharges on income tax (solidarity, health or defence levies) (—)National; paid by: —; legal basis: SteG Art. 1, 23 Abs. 5 and 75 | None: the only surcharge on the national tax is the municipal surcharge (and the 150% surcharge for non-residents assessed ordinarily) |
| Church tax (Kirchensteuer)National; paid by: —; legal basis: LR 181.0 Art. 1 and 2; SteG Art. 1Source: gesetze.li · retrieved 2026-11-12 | None: the State pays the Roman Catholic Church an annual contribution of CHF 300,000 |
| Capital gains of individuals (shares, movable and immovable private assets) (Kapitalgewinne)National; paid by: —; legal basis: SteG Art. 15 Abs. 2 Bst. m and o | Exempt from income tax; gains on Liechtenstein land are taxed by the real-estate gains tax |
| Real-estate gains tax (Grundstücksgewinnsteuer)National; paid by: Seller of Liechtenstein land; legal basis: SteG Art. 35 to 43 | Income-tax tariff (Art. 19 Bst. a) on the gain, plus a 200% surcharge instead of the municipal surcharge |
| Withholding tax on dividends, interest and royalties (Couponsteuer (aufgehoben))National; paid by: —; legal basis: SteG Art. 15 Abs. 2 Bst. n, 24, 157 Ziff. 5 and 158 | None: coupon tax abolished from 2011 (only pre-2011 reserves); dividends exempt from income tax |
| Rental income and pension income (Vermögensertrag, Renten)National; paid by: Residents; legal basis: SteG Art. 14 Abs. 2 Bst. e, 15 Abs. 1 Bst. a and 16 Abs. 2 Bst. d | Rent: not taxed (the 4% notional yield on the property is); AHV/IV pensions 30% taxable; occupational pensions in full |
| Non-resident tax on employment income (Quellensteuer / Steuerabzug)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. 4Source: gesetze.li · retrieved 2026-11-12 | Final withholding; ordinary assessment from CHF 211,400 (150% surcharge in 2026); Austrian commuters 4%; Swiss commuters exempt |
| Social insurance contributions (old age and survivors, invalidity, family compensation, unemployment) (AHV / IV / FAK / ALV)National; paid by: Employees and employers; the self-employed (no ALV); legal basis: AHVG, IVG, FZEG, ALVGSource: ahv.li · retrieved 2026-11-12 | 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) |
| Employer-only levies: family compensation fund, administration costs, health-insurance contribution, occupational accident premiums (FAK, Verwaltungskosten, Arbeitgeberbeitrag OKP, BU-Prämie)National; paid by: Employers; legal basis: FZEG Art. 45; KVG Art. 24 Abs. 8; UVersG Art. 79Source: regierung.li · retrieved 2026-11-12 | FAK 1.9%; VK 0.585%; health contribution CHF 180.50 a month per adult employee (2026); accident premiums |
| Self-employed contributions (AHV/IV/FAK Selbständigerwerbende)National; paid by: Self-employed; legal basis: AHVG Art. 41 and 43Source: ahv.li · retrieved 2026-11-12 | 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 |
| Mandatory occupational pension (second pillar) (Betriebliche Personalvorsorge (BPVG))National; paid by: Employers (at least half) and employees; legal basis: BPVG Art. 4 and 7Source: gesetze.li · retrieved 2026-11-12 | At least 8% of the insured wage for old age, from an annual wage of CHF 14,700 |
| Corporate income tax (Ertragssteuer)National; paid by: Legal persons; legal basis: SteG Art. 1 Abs. 2, 61 and 62 | 12.5%; minimum tax CHF 1,800 (credited); top-up tax for large groups under the minimum-taxation law |
| Municipal business or profit tax (—)Municipal; paid by: —; legal basis: SteG Art. 75 Abs. 1; Finanzgesetz 2026 budget line 920.352.02Source: gesetze.li · retrieved 2026-11-12 | None: the municipal surcharge applies only to the income and wealth tax; municipalities receive a share of the national corporate tax |
| Simplified or flat-rate regime for small businesses (Saldosteuersatzmethode (MWST))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. 37Source: gesetze.li · retrieved 2026-11-12 | No flat income-tax regime; VAT net tax rate method up to CHF 5,024,000 turnover and CHF 108,000 tax |
| Formation duty and insurance premium levy (Liechtenstein, where Swiss stamp law does not apply) (Gründungsabgabe, Abgabe auf Versicherungsprämien)National; paid by: Companies, foundations; insurers; legal basis: SteG Art. 66 to 69 | 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 |
| Swiss federal stamp duties (issue duty, securities transfer duty, insurance premium duty) (Eidgenössische Stempelabgaben)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: estv2.admin.ch · retrieved 2026-11-12 | Issue duty 1%; transfer duty 0.15% or 0.3%; insurance premiums 5% (2.5% single-premium life) |
| Value added tax (Mehrwertsteuer (MWST))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 SwitzerlandSource: gesetze.li · retrieved 2026-11-12 | 8.1% standard; 2.6% reduced; 3.8% accommodation |
| Regional or municipal sales tax (—)Municipal; paid by: —; legal basis: SteG Art. 1 and 75; MWSTG | None: VAT is the only general consumption tax; municipalities levy only the surcharge on income and wealth tax and fees |
| Excise duties (tobacco, beer, spirits, mineral oil) and automobile tax on imported cars (Tabaksteuer, Biersteuer, Spirituosensteuer, Mineralölsteuer, Automobilsteuer)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: bazg.admin.ch · retrieved 2026-11-12 | Swiss federal rates; automobile tax 4% of the vehicle value |
| CO2 levy on heating and process fuels (CO2-Abgabe)National; paid by: Producers and importers of fossil heating fuels; legal basis: CO2-Gesetz (LR 814.065) Art. 3; CO2-Verordnung Art. 5Source: gesetze.li · retrieved 2026-11-12 | CHF 120 per tonne of CO2 |
| Property tax (land and buildings) (—)National; paid by: Owners (through the wealth tax); legal basis: SteG Art. 9 and 12 Abs. 2 | 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 |
| Property transfer charges (Grundbuchgebühr (Eigentumsübertragung))National; paid by: Buyer (land register entry); legal basis: Grundbuch- und Handelsregistergebührenverordnung (GbHr-GebV), LR 214.011Source: gesetze.li · retrieved 2026-11-12 | No transfer tax; land-register fee 6‰ of the price (minimum CHF 200); mortgage registration 2‰ |
| Wealth tax (Vermögenssteuer (Sollertrag))National; paid by: Residents; legal basis: SteG Art. 5, 9 to 12 and 14 Abs. 2 Bst. l | 4% of net wealth is added to taxable income (notional yield) and taxed at the income-tax rate, plus the municipal surcharge |
| Tax on transfers to non-exempt foundations and similar structures (Widmungssteuer)National; paid by: The person transferring assets; legal basis: SteG Art. 13 | 3.5% of the wealth-tax value of the transfer |
| Inheritance, estate and gift tax (Erbschafts- und Schenkungssteuer)National; paid by: —; legal basis: SteG Art. 1, 15 Abs. 2 Bst. c and 157 | None since 2011: inheritances and gifts are not taxed (they add to the recipient's taxable wealth) |
| Annual motor vehicle tax (Motorfahrzeugsteuer)National; paid by: Vehicle keepers; legal basis: Motorfahrzeugsteuergesetz, LR 641.51, Art. 11 and 12Source: gesetze.li · retrieved 2026-11-12 | Cars from CHF 114.10 a year (by weight); motorcycles CHF 45.65 + CHF 11.40 per 100 ccm |
| Performance-related heavy vehicle fee (Leistungsabhängige Schwerverkehrsabgabe (LSVA))National; paid by: Keepers of heavy goods vehicles; legal basis: Schwerverkehrsabgabegesetz (SVAG), LR 641.81; treaty with Switzerland LR 0.641.891.011Source: gesetze.li · retrieved 2026-11-12 | Per tonne-kilometre; the tariff must lie between 0.6 and 2.5 Rappen (up to 3 Rappen for 40-tonne vehicles) |
| Tourist tax (overnight stays) (Kurtaxe)National; paid by: Guests (collected by the accommodation provider); legal basis: Verordnung über die Melde- und Taxpflicht bei Beherbergungen (BMTV), LR 935.201.1Source: gesetze.li · retrieved 2026-11-12 | CHF 3.50 per night in hotels; CHF 2.50 holiday homes; CHF 1.50 campsites |
| Dog tax (Hundesteuer)Municipal; paid by: Dog owners; legal basis: Hundegesetz Art. 10c (as quoted by the Schaan council)Source: schaan.li · retrieved 2026-11-12 | 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) |
| Customs duties and import VAT (Zoll, Einfuhrsteuer (Schweizer Zollgebiet))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: bazg.admin.ch · retrieved 2026-11-12 | Swiss tariff (mostly per kg); duty or VAT under CHF 5 not collected; travellers CHF 150 VAT-free |
| Lump-sum taxation for new residents without gainful activity (Besteuerung nach dem Aufwand)National; paid by: Foreign nationals moving to Liechtenstein who do not work there (on application); legal basis: SteG Art. 30 to 34 | 25% of annual living expenditure, instead of income and wealth tax |
Every tax, levy and official charge at national and municipal level; not applicable = not levied.
Source: Steuergesetz (SteG) (version of 01.01.2026) · retrieved 2026-11-12
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Official sources
- Steuergesetz (SteG), LR 640.0 · retrieved 2026-11-12
- Steuerverordnung (SteV), LR 640.01 · retrieved 2026-11-12
- Merkblatt betreffend Lohnabrechnung bei Teilzeitarbeit, bei geringen Löhnen und/oder bei gelegentlichen Erwerbstätigkeiten (Stand Januar 2026) · retrieved 2026-11-12
- Finanzgesetz vom 7. November 2025 für das Jahr 2026, LGBl. 2025 Nr. 556 · retrieved 2026-11-12
- Doppelbesteuerungsabkommen Liechtenstein–Schweiz, LR 0.672.910.10 · retrieved 2026-11-12
- Doppelbesteuerungsabkommen Liechtenstein–Österreich, LR 0.672.910.22 · retrieved 2026-11-12
- Gesetz über die Ausrichtung von Beiträgen an die römisch-katholische Landeskirche, LR 181.0 · retrieved 2026-11-12
- Gemeinde Balzers: GR-Protokoll Nr. 45/25 · retrieved 2026-11-12
- Gemeinde Eschen: Protokollauszug 16/25 · retrieved 2026-11-12
- Gemeinde Gamprin-Bendern: Protokoll 15/25 · retrieved 2026-11-12
- Gemeinde Mauren: Protokoll der 47. Sitzung · retrieved 2026-11-12
- Gemeinde Planken: Rechnungsbericht 2025 · retrieved 2026-11-12
- Gemeinde Ruggell: Protokoll 15/25 · retrieved 2026-11-12
- Gemeinde Ruggell: Protokoll 03/26 · retrieved 2026-11-12
- Gemeinde Schaan: Protokollauszug vom 26. November 2025 · retrieved 2026-11-12
- Gemeinde Schellenberg: Gemeinderatsprotokoll 11/2025 · retrieved 2026-11-12
- Gemeinde Triesen: Protokoll Nr. 16/25 · retrieved 2026-11-12
- Gemeinde Triesenberg: Steuerinformationen · retrieved 2026-11-12
- Gemeinde Vaduz: Voranschlag der Gemeinde Vaduz 2026 · retrieved 2026-11-12
- AHV-IV-FAK: Beitragsansätze AHV / IV / FAK / VK (gültig ab 01.01.2026) · retrieved 2026-11-12
- AHV-IV-FAK: Beitragssätze ALV (gültig ab 01.01.2011) · retrieved 2026-11-12
- AHV-IV-FAK: Rentenhöhe · retrieved 2026-11-12
- Gesetz über die Alters- und Hinterlassenenversicherung (AHVG), LR 831.10 · retrieved 2026-11-12
- Gesetz über die Invalidenversicherung (IVG), LR 831.20 · retrieved 2026-11-12
- Familienzulagen- und Erwerbsersatzgesetz (FZEG), LR 836.0 · retrieved 2026-11-12
- Arbeitslosenversicherungsgesetz (ALVG), LR 837.0 · retrieved 2026-11-12
- Gesetz über die betriebliche Personalvorsorge (BPVG), LR 831.40 · retrieved 2026-11-12
- Gesetz über die Krankenversicherung (KVG), LR 832.10 · retrieved 2026-11-12
- Unfallversicherungsgesetz (UVersG), LR 832.20 · retrieved 2026-11-12
- Unfallversicherungsverordnung (UVersV), LR 832.201 · retrieved 2026-11-12
- AHV-IV-FAK: Beiträge aus selbständiger Erwerbstätigkeit · retrieved 2026-11-12
- Mehrwertsteuergesetz (MWSTG), LR 641.20 · retrieved 2026-11-12
- Personenfreizügigkeitsgesetz (PFZG), LR 152.21 · retrieved 2026-11-12
- Personenfreizügigkeitsverordnung (PFZV), LR 152.211 · retrieved 2026-11-12
- Ausländergesetz (AuG), LR 152.20 · retrieved 2026-11-12
- AHV-IV-FAK: Unterstellung · retrieved 2026-11-13
- Zollvertrag Schweiz–Liechtenstein, LR 0.631.112 · retrieved 2026-11-12
- Kundmachung der aufgrund des Zollvertrages anwendbaren schweizerischen Rechtsvorschriften, LGBl. 2026 Nr. 312 · retrieved 2026-11-12
- BAZG: Info Zoll (01/2025) · retrieved 2026-11-12
- BAZG: Mehrwertsteuer: Wertfreigrenze 150 Franken · retrieved 2026-11-12
- BAZG: Empfangen von Briefen und Paketen · retrieved 2026-11-12
- BAZG: Bargeld, Fremdwährung, Wertpapiere · retrieved 2026-11-12
- BAZG: Zolltarif Tares · retrieved 2026-11-12
- ESTV: Die eidgenössischen Stempelabgaben · retrieved 2026-11-12
- Gesetz über die Motorfahrzeugsteuer, LR 641.51 · retrieved 2026-11-12
- Beherbergungsverordnung (BMTV), LR 935.201.1 · retrieved 2026-11-12
- CO2-Verordnung, LR 814.065.1 · retrieved 2026-11-12
- Grundbuch- und Handelsregistergebührenverordnung (GbHr-GebV), LR 214.011 · retrieved 2026-11-12
- Schwerverkehrsabgabegesetz (SVAG), LR 641.81 · retrieved 2026-11-12
- 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 · retrieved 2026-11-12
- 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 · retrieved 2026-11-12
How every figure is checked: methodology. All datasets: CalcBloc data.
Employee contributions: AHV, IV, FAK and unemployment insurance
Basis: AHV wage (gross pay)
Source: AHV-IV-FAK: Beitragsansätze AHV / IV / FAK / VK (gültig ab 01.01.2026) · retrieved 2026-11-12