Latitax

Not a Latitax destination

Liechtenstein

Swiss-style regime: 12.5% corporate tax, no tax on share gains or inheritance, and reported lump-sum taxation for wealthy non-working foreigners, but residence permits are scarce and quota-limited.

Income tax, top rate

Secondary

22.4%

Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29

Capital gains

Secondary

0% on shares

Gains on shares are exempt; real estate gains face a separate real estate profit tax of up to 24%.

Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29

Corporate

Secondary

12.5%

Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29

Inheritance

Secondary

None

Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29

Wealth tax

Unverified

No separate tax (wealth taxed via a deemed yield)

Net wealth is reported to be taxed indirectly by adding a notional yield on it to taxable income, Swiss-style; the yield rate was not confirmed.

Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29

VAT

Secondary

8.1%

Shares the Swiss VAT area.

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

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See the right countries
  1. s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
  5. s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
  6. s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
  7. s7GOV.UK - Tax treatiesprimary · checked 2026-09-29