About Liechtenstein's Tax System
Liechtenstein, located in Europe, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.
With a corporate tax rate of 12.5% and a top personal income tax rate of 21%,Liechtenstein ranks among the more tax-friendly jurisdictionsin our World Tax Index with an overall score of 80/100.
Tax Information
12.5%
Flat corporate tax rate of 12.5%.
21%
WorldwideCombined top marginal rate is approximately 21%.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Citizenship Pathways
Liechtenstein offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A child is a citizen by birth if their mother is a citizen, or if their father is a citizen and is married to the mother. If the parents are unmarried, the child of a citizen father acquires citizenship upon acknowledgement of paternity.
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