Last reviewed - 09 June 2024

Liechtenstein is a doubly-landlocked country in Central Europe, bordered by Switzerland to the west and south and by Austria to the east. The small, alpine country of approximately 40,000 people is divided into 11 communes. Its capital is Vaduz, and the official language is German. Liechtenstein has a parliamentary democracy under a constitutional monarchy. The country uses the Swiss franc (CHF) as its national currency.

Liechtenstein was established within the Holy Roman Empire in 1719. Occupied by both French and Russian troops during the Napoleonic wars, it became a sovereign state in 1806 and joined the Germanic Confederation in 1815. Liechtenstein became fully independent in 1866 when the Confederation dissolved. Until the end of World War I, it was closely tied to Austria, but the economic devastation caused by that conflict forced Liechtenstein to enter into a customs and monetary union with Switzerland. Since 1995, Liechtenstein is also a member of the European Economic Area (EEA) and therefore closely associated to the European Union (EU) single market.

Since World War II (in which Liechtenstein remained neutral), the country's attractive financial, legal, and talent environment has spurred outstanding economic growth. Despite its small size and limited natural resources, Liechtenstein has developed into a prosperous, highly industrialised, free-enterprise economy with a vital financial service sector and the highest per capita income in the world. The Liechtenstein economy is widely diversified with a large number of small businesses.

PwC has a permanent office in Liechtenstein providing tax services. In addition, PwC Liechtenstein provides assurance and consulting services.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)


Corporate income tax (CIT) due dates
CIT return due date

1 July (extension is possible)

CIT final payment due date

Within 30 days of receipt of the assessment.

CIT estimated payment due dates

Normally, no CIT estimated payments are due. Exception: if the filing date is extended beyond 30 June, a provisional invoice based on the last assessment will be delivered.

Personal income tax (PIT) rates
Headline PIT rate (%)


Personal income tax (PIT) due dates
PIT return due date

Mid to end of April

PIT final payment due date

Final tax payments are due within 30 days after having received the final tax assessment by the tax authorities.

PIT estimated payment due dates


Value-added tax (VAT) rates
Standard VAT rate (%)


Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)


Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)

Capital gains derived from the sale of shares are tax-exempt. Capital gains from the sale of real estate are subject to a separately assessed real estate profit tax of up to 24%.

Headline individual capital gains tax rate (%)

Capital gains derived from the sale of shares are tax-exempt. Capital gains from the sale of real estate are subject to a separately assessed real estate profit tax of up to 24%.

Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)

The wealth tax is included in the income tax by including a deemed interest on the net wealth which is added to the taxable basis.

Inheritance and gift tax rates
Headline inheritance tax rate (%)


Headline gift tax rate (%)


NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.