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Ukraine vs Liechtenstein
Tax Rate Comparison

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

🇺🇦 Ukraine
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
18%
Flat 18% + military levy; post-war fiscal reconstruction pending
No change
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
20%
20% VAT stable; reconstruction imports may have special rules
No change
8.1%
8.1% standard; Swiss system alignment
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18% CIT; reconstruction incentives expected post-conflict
No change
12.5%
12.5%; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
18%
18% + applicable military levies
No change
0%
No CGT private assets
No change

Social Security & Payroll

Social Security / Payroll
22%
22% ESV; social safety net restructuring post-war
No change
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

🇺🇦 UkraineLocal Council Taxes

Ukraine's 27 oblasts and the city of Kyiv have limited independent taxing powers — income tax is national. Local councils set rates for land tax (0.01%–3% of normative monetary value), real estate tax (up to 1.5% of minimum wage per sq.m.), and transport tax. Unified tax regimes for entrepreneurs (1–3 groups) are nationally set with simplified rates. Wartime conditions have significantly altered tax collection and enforcement. The simplified system (єдиний податок) covers ~60% of registered entrepreneurs.

🇱🇮 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.

Ukraine vs Liechtenstein: Key Tax Differences (2026)

💰 Income Tax: 🇱🇮 Liechtenstein has a higher top income tax rate (18% vs 2.5–22.4%). 🇺🇦 Ukraine is more favourable for high earners.

🛒 VAT/Sales Tax: Ukraine has a higher consumption tax (20% vs 8.1%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 18%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 18%), benefiting investors.

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