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Liechtenstein vs Bosnia and Herzegovina
Tax Rate Comparison

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

🇱🇮 Liechtenstein
vs
🇧🇦 Bosnia and Herzegovina
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change
10–13%
EU accession reforms; possible unified system discussion
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8.1%
8.1% standard; Swiss system alignment
No change
17%
17% stable
No change

Corporate Tax Rate

Corporate Tax Rate
12.5%
12.5%; Pillar Two compliance
No change
10%
10% attractive to FDI; reform discussions
No change

Capital Gains Tax

Capital Gains Tax
0%
No CGT private assets
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~18.9%
AHV stable; mandatory pension contributions
No change
~41.5%
Harmonization with EU social security rules underway
No change
State, Regional & Local Taxes

🇱🇮 LiechtensteinMunicipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%–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.

🇧🇦 Bosnia and HerzegovinaEntity & Cantonal Taxes

Bosnia and Herzegovina has one of the most fragmented tax systems in the world due to its Dayton Agreement structure. The two entities — Federation of BiH (FBiH) and Republika Srpska (RS) — have separate income tax, and FBiH further divides into 10 cantons that set their own rates. RS has a flat 10% income tax. FBiH has a 10% flat tax at the entity level but cantons add surtaxes of 0%–30% of the income tax. Brcko District has its own tax administration. VAT and customs are administered federally.

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

Liechtenstein vs Bosnia and Herzegovina: Key Tax Differences (2026)

💰 Income Tax: 🇱🇮 Liechtenstein has a higher top income tax rate (2.5–22.4% vs 10–13%). 🇧🇦 Bosnia and Herzegovina is more favourable for high earners.

🛒 VAT/Sales Tax: Bosnia and Herzegovina has a higher consumption tax (8.1% vs 17%).

🏢 Corporate Tax: 🇧🇦 Bosnia and Herzegovina offers a lower corporate rate (10% vs 12.5%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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All 🇱🇮 Liechtenstein comparisons →All 🇧🇦 Bosnia and Herzegovina comparisons →