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Zambia vs Liechtenstein
Tax Rate Comparison

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

🇿🇲 Zambia
vs
🇱🇮 Liechtenstein
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–37.5%
37.5% top; copper boom funding social spending
No change
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16%
16% stable
No change
8.1%
8.1% standard; Swiss system alignment
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; energy transition metals (cobalt, copper) driving investment
No change
12.5%
12.5%; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
15%
PTT 15% maintained
No change
0%
No CGT private assets
No change

Social Security & Payroll

Social Security / Payroll
~10%
NAPSA; pension fund growing with copper sector wages
No change
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

🇿🇲 ZambiaCouncil & Local Authority Taxes

Zambia's 10 provinces and 117 district councils levy property rates, business levies, and market fees. The Zambia Revenue Authority (ZRA) administers all national taxes. Zambia is a major copper producer — copper revenues and royalties are key fiscal inputs. The country completed an IMF-backed debt restructuring in 2023 after defaulting in 2020. Mineral royalty taxes are significant: copper 5.5% (open cast) to 8.5% (underground). The government has been diversifying the tax base away from mining dependence.

🇱🇮 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.

Zambia vs Liechtenstein: Key Tax Differences (2026)

💰 Income Tax: 🇿🇲 Zambia has a higher top income tax rate (0–37.5% vs 2.5–22.4%). 🇱🇮 Liechtenstein is more favourable for high earners.

🛒 VAT/Sales Tax: Zambia has a higher consumption tax (16% vs 8.1%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 15%), benefiting investors.

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