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Liechtenstein vs Estonia
Tax Rate Comparison

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

🇱🇮 Liechtenstein
vs
🇪🇪 Estonia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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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
22%
22% national + local supplement; defence spending driving rate increases
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8.1%
8.1% standard; Swiss system alignment
No change
9–24%
24% standard; defence-driven fiscal pressure
No change

Corporate Tax Rate

Corporate Tax Rate
12.5%
12.5%; Pillar Two compliance
No change
22%
22% on distributed profits; retained earnings still 0%
No change

Capital Gains Tax

Capital Gains Tax
0%
No CGT private assets
No change
22%
22% as income
No change

Social Security & Payroll

Social Security / Payroll
~18.9%
AHV stable; mandatory pension contributions
No change
~33%
33% social tax maintained; III pillar voluntary pension growing
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.

🇪🇪 EstoniaLocal Income Tax Supplement

Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings — only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.

⚠️ 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 Estonia: Key Tax Differences (2026)

💰 Income Tax: Liechtenstein and Estonia have similar top income tax rates (2.5–22.4% vs 22%).

🛒 VAT/Sales Tax: Estonia has a higher consumption tax (8.1% vs 9–24%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 22%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 22%), benefiting investors.

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All 🇱🇮 Liechtenstein comparisons →All 🇪🇪 Estonia comparisons →