WorldTax CompareAll Comparisons

Switzerland vs Liechtenstein
Tax Rate Comparison

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

🇨🇭 Switzerland
vs
🇱🇮 Liechtenstein
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–11.5%
Stable; cantonal competition ongoing
No change
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
8.1%
8.1% standard; Swiss system alignment
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
12.5%
12.5%; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
0%
No CGT private assets
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

🇨🇭 SwitzerlandCantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

🇱🇮 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.

Switzerland vs Liechtenstein: Key Tax Differences (2026)

💰 Income Tax: 🇱🇮 Liechtenstein has a higher top income tax rate (0–11.5% vs 2.5–22.4%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (2.6–8.1% vs 8.1%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 26%), which can influence business location decisions.

Related Comparisons

🇨🇭 Switzerland vs 🇦🇺 AustraliaTax comparison🇨🇭 Switzerland vs 🇦🇹 AustriaTax comparison🇨🇭 Switzerland vs 🇧🇪 BelgiumTax comparison🇨🇭 Switzerland vs 🇫🇷 FranceTax comparison🇨🇭 Switzerland vs 🇩🇪 GermanyTax comparison🇨🇭 Switzerland vs 🇮🇪 IrelandTax comparison🇨🇭 Switzerland vs 🇮🇹 ItalyTax comparison🇨🇭 Switzerland vs 🇱🇺 LuxembourgTax comparison🇨🇭 Switzerland vs 🇳🇱 NetherlandsTax comparison🇨🇭 Switzerland vs 🇸🇬 SingaporeTax comparison🇨🇭 Switzerland vs 🇪🇸 SpainTax comparison🇨🇭 Switzerland vs 🇦🇪 United Arab EmiratesTax comparison
All 🇨🇭 Switzerland comparisons →All 🇱🇮 Liechtenstein comparisons →