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Liechtenstein
Individual - Taxes on personal income
Last reviewed - 09 June 2024In principle, tax is levied on the resident taxpayer’s worldwide earned income and net wealth. However, there are important items that are exempt from income tax, as described in other sections.
Individuals without permanent or habitual residence within Liechtenstein can be subject to Liechtenstein income taxes only with respect to income from certain Liechtenstein sources. Important examples are:
- Permanent establishments (PEs).
- Real estate.
- Income from employed or self-employed activity.
- Attendance fees.
- Rental income.
National tax
| National tax rate | Single person’s income (CHF*) | Deduction from result (CHF) | Single parent’s income (CHF) | Deduction from result (CHF) | Married couple’s income (CHF) | Deduction from result (CHF) |
| Personal exemption | 15,000 | 22,500 | 30,000 | |||
| 1% up to | 20,000 | 150 | 30,000 | 225 | 40,000 | 300 |
| 3% up to | 40,000 | 550 | 60,000 | 825 | 80,000 | 1,100 |
| 4% up to | 70,000 | 950 | 105,000 | 1,425 | 140,000 | 1,900 |
| 5% up to | 100,000 | 1,650 | 150,000 | 2,475 | 200,000 | 3,300 |
| 6% up to | 130,000 | 2,650 | 195,000 | 3,975 | 260,000 | 5,300 |
| 6.5% up to | 160,000 | 3,300 | 240,000 | 4,950 | 320,000 | 6,600 |
| 7% up to | 200,000 | 4,100 | 300,000 | 6,150 | 400,000 | 8,200 |
| 8% above | 200,000 | 6,100 | 300,000 | 9,150 | 400,000 | 12,200 |
* Swiss francs
Communal tax
Communal tax is a surcharge on the national income tax due. Communities levy a surcharge of between 150% and 180%. The surcharges are fixed annually by the local governments. Consequently, the tax rate consists of the national tax rate combined with the surcharges, which results in tax rates from 2.5% to 22.4%.
For individuals with a limited tax liability who are ordinary tax-assessed, a general municipal multiplier of 150% will be applied.
Lump sum taxation (tax based on expenditure)
In the case of persons who, for the first time or after at least ten years away from the country, take up residence or habitual abode in Liechtenstein, are not Liechtenstein citizens, do not work in Liechtenstein, and finance their costs of living through the income from their wealth or other funds received from abroad, a tax based on expenditure may, upon application, be levied in lieu of the wealth tax and income tax. Real estate situated in Liechtenstein is subject to the wealth tax.
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