Tax in Liechtenstein: VAT, company tax, capital gains
8.1%
Liechtenstein charges 8.1% Mehrwertsteuer on most goods and services. The rate is verified against Liechtensteinisches Landesgesetzblatt / gesetze.li (MWSTG, LGBl. 2009 Nr. 330) on 6 October 2026; the headline company tax rate is 12.5% (OECD Corporate Tax Statistics).
Mehrwertsteuer in Liechtenstein
Value-added: Mehrwertsteuer is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 8.1%
- Local name
- Mehrwertsteuer — Value Added Tax
- Type
- VAT
- Reduced rates
- 2.6%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Liechtensteinisches Landesgesetzblatt / gesetze.li (MWSTG, LGBl. 2009 Nr. 330)
- Current rate since
- 1 January 2024
Company tax in Liechtenstein
The headline corporate income tax rate is 12.5%. In effect since 1 January 2026.
Indicative only: confirm with Liechtenstein's national tax authority. OECD 2026: central statutory CIT 12.5%, combined (central+sub-central) 12.5%
Capital gains tax in Liechtenstein
- Shares
- Exempt: capital gains from the sale of movable and immovable private assets (SteG Art. 15(2)(m)) and capital gains from the sale or liquidation of participations in legal persons (Art. 15(2)(o)) are not subject to the income (Erwerb) tax.
- Property
- Gains on Liechtenstein real estate are subject to the separate Grundstücksgewinnsteuer (SteG Art. 35-43): the income tax tariff of Art. 19(a) (progressive 0% up to CHF 15,855 basic allowance, then 1% to 8% state rate) applies to the taxable real-estate gain, plus a 200% surcharge in place of the municipal surcharge (i.e. total up to about 24%). Gains on foreign real estate held privately fall under the Art. 15(2)(m) exemption.
- Holding period
- None - exemption applies regardless of holding period (private assets, not business/trading assets).
Ask your AI assistant about tax in Liechtenstein
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the Mehrwertsteuer rate in Liechtenstein, and what is the source?”
- “Add 8.1% Mehrwertsteuer to a net amount of 1,000.”
- “What is the company tax rate in Liechtenstein and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Liechtenstein, answered
Questions about tax in Liechtenstein
- What is the Mehrwertsteuer rate in Liechtenstein?
- The standard Mehrwertsteuer (Value Added Tax) rate in Liechtenstein is 8.1%, verified against Liechtensteinisches Landesgesetzblatt / gesetze.li (MWSTG, LGBl. 2009 Nr. 330) on 6 October 2026. A reduced rate of 2.6% applies to some categories. Value-added: Mehrwertsteuer is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the company tax rate in Liechtenstein?
- The headline corporate income tax rate in Liechtenstein is 12.5%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Liechtenstein's national tax authority. OECD 2026: central statutory CIT 12.5%, combined (central+sub-central) 12.5%
- How is capital gains tax charged in Liechtenstein?
- In Liechtenstein, the regime is mixed, verified against Liechtensteinisches Landesgesetzblatt / gesetze.li - Steuergesetz (SteG, LGBl. 2010.340, LR 640.0), consolidated version valid from 01.07.2026 on 6 October 2026. On shares: Exempt: capital gains from the sale of movable and immovable private assets (SteG Art. 15(2)(m)) and capital gains from the sale or liquidation of participations in legal persons (Art. 15(2)(o)) are not subject to the income (Erwerb) tax. Holding period: None - exemption applies regardless of holding period (private assets, not business/trading assets).
- Can an AI assistant look up tax rates for Liechtenstein?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the Mehrwertsteuer rate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the Liechtenstein tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against Liechtensteinisches Landesgesetzblatt / gesetze.li (MWSTG, LGBl. 2009 Nr. 330), and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
- Liechtensteinisches Landesgesetzblatt / gesetze.li (MWSTG, LGBl. 2009 Nr. 330)
- OECD Corporate Tax Statistics
- Liechtensteinisches Landesgesetzblatt / gesetze.li - Steuergesetz (SteG, LGBl. 2010.340, LR 640.0), consolidated version valid from 01.07.2026
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Liechtenstein next to another country in the comparison tool, or read the tax facts.
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