WorldTax Compareโ† All Comparisons

Germany vs Liechtenstein
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฉ๐Ÿ‡ช Germany
vs
๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
14โ€“45%
Basic allowance ~โ‚ฌ12,336; bracket creep relief
No change
2.5โ€“22.4%
Effective rates stable; financial centre competitiveness
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7โ€“19%
Standard 19% unchanged
No change
8.1%
8.1% standard; Swiss system alignment
No change
Corporate Tax Rate
Corporate Tax Rate
~29%
Coalition discussions on lowering to 25% ongoing
โ–ผ -0.5pp vs 2025
12.5%
12.5%; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
25%
Investment income reform proposals under review
No change
0%
No CGT private assets
No change
Social Security & Payroll
Social Security / Payroll
~41.5%
Health insurance rising; pension base up
โ–ฒ +0.5pp vs 2025
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

๐Ÿ‡ฉ๐Ÿ‡ช Germany โ€” Trade Tax (Gewerbesteuer) & Church Tax

Germany's 16 Bundeslรคnder apply federal income tax rates uniformly โ€” no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7โ€“17% effective. Church tax (Kirchensteuer) of 8โ€“9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.

๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein โ€” Municipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%โ€“250% of the base amount. Liechtenstein is a financial centre with very competitive corporate and income taxes. The Principality has a customs and currency union with Switzerland (using Swiss franc). It joined the EEA in 1995 and is noted for its foundation and trust law used for wealth structuring globally.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Germany vs Liechtenstein: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฉ๐Ÿ‡ช Germany has a higher top income tax rate (14โ€“45% vs 2.5โ€“22.4%). ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Germany has a higher consumption tax (7โ€“19% vs 8.1%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein offers a lower corporate rate (12.5% vs 29%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein taxes investment gains at a lower rate (0% vs 25%), benefiting investors.

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