TaxMap Liechtenstein

A uniform income tax for legal entities.

Legal entities are subject to one nationwide income-tax rate. The municipal surcharge applies to personal income and wealth tax, so no corporate profit-tax map is needed.

Tax year 2026

Key figures

Income tax

12.5%Nationwide income tax for legal entities.

Minimum income tax

CHF 1,800Annual minimum income tax for legal entities.

Scope

Municipal surcharge does not apply to companies

Municipal surcharges apply to personal income and wealth tax. Legal entities have no municipality-specific income-tax rate.

Scope

GloBE top-up tax for large corporate groups, personal taxes, VAT and individual tax cases are not shown.

Official sources

Liechtenstein National Administration: Income tax
Liechtenstein National Administration: Wealth and income taxes
Liechtenstein National Administration: Minimum taxation (GloBE)