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Liechtenstein vs Ireland
Tax Rate Comparison

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

🇱🇮 Liechtenstein
vs
🇮🇪 Ireland
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
20–40%
Planned USC reforms; top 40% rate unchanged
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8.1%
8.1% standard; Swiss system alignment
No change
9–23%
Standard 23% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
12.5%
12.5%; Pillar Two compliance
No change
12.5–15%
15% effective for large MNCs; 12.5% for SMEs
No change

Capital Gains Tax

Capital Gains Tax
0%
No CGT private assets
No change
33%
No change proposed
No change

Social Security & Payroll

Social Security / Payroll
~18.9%
AHV stable; mandatory pension contributions
No change
~15.05%
Auto-enrolment pension system launching
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.

🇮🇪 IrelandLocal Property Tax & USC

Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%–8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.

⚠️ 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 Ireland: Key Tax Differences (2026)

💰 Income Tax: 🇮🇪 Ireland has a higher top income tax rate (2.5–22.4% vs 20–40%). 🇱🇮 Liechtenstein is more favourable for high earners.

🛒 VAT/Sales Tax: Ireland has a higher consumption tax (8.1% vs 9–23%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 15%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 33%), benefiting investors.

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All 🇱🇮 Liechtenstein comparisons →All 🇮🇪 Ireland comparisons →