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Panama vs Liechtenstein
Tax Rate Comparison

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

🇵🇦 Panama
vs
🇱🇮 Liechtenstein
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
0–25%
Territorial system; no plans to change
No change
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7%
7% maintained
No change
8.1%
8.1% standard; Swiss system alignment
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; Panama removed from grey lists
No change
12.5%
12.5%; Pillar Two compliance
No change

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
~22.1%
CSS pension reform implementation
No change
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

🇵🇦 PanamaMunicipal & Corregimiento Taxes

Panama's 10 provinces and 81 districts have municipalities that levy commercial licence fees (Tasa Unica), property tax (impuesto de inmuebles at 0%–2.1%), and service fees. Panama City has the highest commercial licence fees. Panama uses a territorial tax system — income earned outside Panama is not taxed. This has made Panama a significant financial and trading hub. The Colón Free Zone is the world's second largest free trade zone. Panama is working to exit FATF grey lists and improve tax transparency.

🇱🇮 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.

⚠️ 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.

Panama vs Liechtenstein: Key Tax Differences (2026)

💰 Income Tax: 🇵🇦 Panama has a higher top income tax rate (0–25% vs 2.5–22.4%). 🇱🇮 Liechtenstein is more favourable for high earners.

🛒 VAT/Sales Tax: Liechtenstein has a higher consumption tax (7% vs 8.1%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 25%), 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 🇵🇦 Panama comparisons →All 🇱🇮 Liechtenstein comparisons →