Liechtenstein doesn't tax your dividends, interest or gains on shares. Instead, it treats everything you own as if it earned 4% a year and adds that figure to your taxable income. For most people that works out at well under 1% of their wealth each year, on top of an income tax that tops out at about 20% in Vaduz.
This guide covers Liechtenstein personal tax for people moving to or living in the country in the 2026 tax year, which is the calendar year. The key question comes before tax. Can you get a residence permit? Liechtenstein limits them tightly, and most people who work there live in Switzerland or Austria.
What's changed: the income tax scale and the franc allowances were raised for inflation from the 2025 tax year and are unchanged for 2026. From 2026 the Tax Act requires the government to review the 4% deemed return on wealth every four years. New social security rates apply from 1 January 2026, with employees paying 5.4% in total. Double tax treaties with Estonia and Croatia apply from 1 January 2026, treaties with Latvia and Montenegro came into force in 2026 and apply from 2027, and a treaty with Belgium was signed in May 2026 but isn't yet in force.
📋 Liechtenstein tax at a glance for 2026
Topic | Details |
|---|---|
Tax system | Worldwide income and wealth for residents. A national tax plus a municipal surcharge of 150% to 250% of it |
Top income tax rate | 8% national tax above CHF 211,400, so 20% with a 150% surcharge (as in Vaduz in 2026) and at most 28% |
All-in on a US$100k salary | About 14.8% in Vaduz (CHF 83,000, single, including social security and the minimum occupational pension, not health insurance) |
Wealth | 4% of your net wealth is added to your taxable income each year (the Sollertrag) |
Dividends, interest, capital gains | Not taxed. Gains on private shares, funds and other movable assets are exempt |
Crypto gains | Tax free for private holders. Holdings count as wealth |
Inheritance and gifts | No inheritance or gift tax |
Residence at a glance | Getting in: hard (permits by quota and lottery; tax residence on a home or a stay of more than six months). Leaving: a clean break, with no exit tax on private assets |
Double tax treaties | 26 in force, on the Tax Administration's list of 21 July 2026 |
The 4% deemed return on your wealth
Liechtenstein has one tax on wealth and income, but it works in an unusual way. Your net wealth at the start of the year is multiplied by 4%, and that "standardised return", called the Sollertrag, is added to your salary, business profit and pensions. The total is then taxed on the normal scale.
Image 1 — your wealth is taxed as if it earned 4% a year
Because your wealth is already taxed this way, the income it actually produces isn't taxed again. The law exempts:
Income from taxed wealth: dividends, interest and rent from assets that are in your wealth for tax.
Capital gains on private assets: selling shares, funds, crypto or other movable private assets is tax free. Losses aren't deductible.
Inheritances, legacies and gifts: these aren't taxed as income, and Liechtenstein has no separate inheritance or gift tax.
Three points work against you. There's no allowance for savings: the only exempt amount is CHF 26,400 for household goods and private cars. The deemed return is the same whether your investments rise or fall. And because it's added to your other income, it's taxed at your highest rate.
Wealth is valued at the start of the tax year, after debts. Foreign property and foreign business premises are left out, though they still count towards your rate.
Lump-sum taxation for people who don't work
Instead of the wealth and income tax, you can ask to be taxed on your living costs. The tax is 25% of your worldwide annual spending. You qualify if you:
aren't a Liechtenstein citizen
are moving to Liechtenstein for the first time, or after at least ten years away
don't work in Liechtenstein, and live on your wealth or income from abroad
You apply to the Tax Administration with a breakdown of your spending, and it decides whether to accept. Property in Liechtenstein stays under the normal wealth tax. Because the normal system is already light on investment income, this mainly suits very large fortunes.
When you become tax resident in Liechtenstein
You're fully taxable on your worldwide wealth and income if you have either of these in Liechtenstein:
A domicile (Wohnsitz): you live there intending to stay permanently.
A habitual abode (gewöhnlicher Aufenthalt): you stay there for more than six months in a row. Short trips away don't break the six months, and it counts from your first day. Stays to study, for medical care or on holiday of up to twelve months don't count.
Your tax liability starts on the day you take up residence and ends on the day you move abroad. If you're resident for only part of the year, you're taxed on what you earn in that period, at the rate for a full year's income.
Leaving is simple, but there are two rules to remember. You have to file your tax return before you leave, and any tax is due by the day you move. There's no exit tax on private assets such as shares or crypto.
Income tax rates for 2026
The national tax uses one progressive scale. Each band is a formula, so the rate below is the rate on each extra franc. Your commune then adds a surcharge set each year between 150% and 250% of the national tax. Vaduz has kept its surcharge at 150% for 2026, which turns the top national rate of 8% into 20%.
Liechtenstein national income tax rates for single people, 2026
Taxable income | National rate | With a 150% surcharge |
|---|---|---|
Up to CHF 15,855 | 0% | 0% |
CHF 15,856 to 21,140 | 1% | 2.5% |
CHF 21,141 to 42,280 | 3% | 7.5% |
CHF 42,281 to 73,990 | 4% | 10% |
CHF 73,991 to 105,700 | 5% | 12.5% |
CHF 105,701 to 137,410 | 6% | 15% |
CHF 137,411 to 169,120 | 6.5% | 16.25% |
CHF 169,121 to 211,400 | 7% | 17.5% |
Over CHF 211,400 | 8% | 20% |
Source: Tax Act (SteG) article 19, in force from the 2025 tax year. Married couples have a scale with bands twice as wide, and single parents their own scale. Income below CHF 25,200 a year (the subsistence minimum for a single person) isn't taxed at all.
The main deductions for an employee are your social security and pension contributions, a flat CHF 1,600 for work expenses and up to CHF 3,700 of health and life insurance premiums without proof. Parents deduct CHF 12,700 for each child.
👉 Tax Administration: guide to the 2025 tax return for individuals (in German)
👉 Municipality of Vaduz: 2026 budget, with the tax surcharge kept at 150% (in German)
Worked example
You're single, live in Vaduz and earn a salary of CHF 83,000 (about US$100k) in 2026, with no wealth beyond your household goods.
You pay CHF 4,482 of social security (5.4%) and CHF 3,320 into the occupational pension (half of the 8% minimum). You also deduct CHF 1,600 for work expenses and CHF 3,700 for insurance premiums, leaving taxable income of CHF 69,890.
Your national tax is CHF 1,792 and the Vaduz surcharge adds CHF 2,687, so your income tax is CHF 4,479.
Your all-in bill is about CHF 12,281, or 14.8% of your salary. Income tax alone is only 5.4%.
Health insurance is compulsory but isn't deducted from your pay. Your employer pays half the national average premium (CHF 180.50 a month in 2026), and you pay the rest.
Freelancing in Liechtenstein
Self-employed profit is taxed on the same scale as a salary. You must keep proper accounts unless your turnover is CHF 10,000 or less, and you can deduct a return of 4% on the capital you've put into your business.
You pay AHV/IV/FAK contributions yourself: 8.25% for old age, 1.35% for disability and 2.1% for family allowances, plus administration costs of 0.585%. That's 12.285% of your income from the first franc, with a minimum of CHF 368.55 a year. Unemployment insurance doesn't cover the self-employed, and joining a pension fund is optional.
On US$100k of profit (CHF 83,000), you pay CHF 10,197 of contributions and about CHF 4,400 of income tax in Vaduz. That's about 17.6% all-in.
👉 AHV-IV-FAK: contributions for self-employed people (in German)
Crypto, investments and pensions
How is crypto taxed in Liechtenstein? Gains on crypto held as a private investment are tax free, because the law exempts capital gains on private movable assets. What you pay is the wealth side: you declare your crypto at its franc value, and 4% of it is added to your income each year.
For an employee earning CHF 83,000, holding crypto worth CHF 83,000 adds about CHF 330 a year in Vaduz. Crypto you receive through your business, or by working, is taxed as income.
Foreign pensions get generous treatment. Only 30% of an AHV old-age pension is taxed, and a foreign old-age pension is treated the same way up to the maximum Liechtenstein AHV pension of CHF 29,400 a year. Anything above that is taxed in full. Occupational pensions are taxed in full, and lump sums are taxed separately at a pension rate.
👉 AHV-IV-FAK: minimum and maximum AHV pensions (in German)
Social security
Employees pay 5.4% of their salary from the first franc and employers 7.885%, with no upper limit except for unemployment insurance:
AHV (old age): 4.025% employee, 4.225% employer
IV (disability): 0.675% each
FAK (family allowances): 0.2% employee, 1.9% employer, plus 0.585% administration costs for the employer
ALV (unemployment): 0.5% each, on salary up to CHF 126,000 a year
Occupational pension (BPVG) is compulsory once your salary reaches CHF 14,700 a year. The savings contribution is at least 8% of your whole insured salary, and your employer pays at least half. Many plans pay more, and risk cover for death and disability comes on top. Your employer also arranges accident insurance and sickness pay cover.
If you live in Liechtenstein without working and you're under 65, you still pay AHV. It's based on your wealth plus 30 times any pension income, from CHF 368.55 to CHF 12,285 a year. On CHF 830,000 of wealth it's CHF 982.80 for 2026.
👉 AHV-IV-FAK: contribution rates from 1 January 2026 (in German)
👉 AHV-IV-FAK: unemployment insurance contribution rates (in German)
👉 AHV-IV-FAK: contributions for people who don't work (in German)
Double tax treaties
Does Liechtenstein have double tax treaties? Yes, but not many. The Tax Administration's list of 21 July 2026 shows 26 treaties in force, including with the UK, Switzerland, Austria, Germany, the Netherlands, Luxembourg, Malta, Singapore, Hong Kong and the UAE. There's no treaty with the United States, and the treaty with Italy is signed but not yet in force.
👉 Tax Administration: list of all double tax and tax information agreements (in German)
Moving to Liechtenstein without a nomad visa
Liechtenstein has no digital nomad visa, and residence permits are limited even for Europeans. Half of all permits are drawn by lot, twice a year in spring and autumn:
Working in Liechtenstein: 28 permits a year for EEA nationals with a job in Liechtenstein. Working for an employer abroad isn't allowed under this route.
Not working in Liechtenstein: 8 permits a year for EEA nationals, who may work abroad but not in Liechtenstein.
Swiss and UK nationals can't take part in the draw. Entering costs CHF 100 for the preliminary draw and CHF 500 for the final draw. That's why so many people who work in Liechtenstein commute from Switzerland or Austria instead.
👉 Migration and Passport Office: residence permit draw for employment
👉 Migration and Passport Office: residence permit draw without employment
Who is Liechtenstein good for?
How does Liechtenstein compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost in Vaduz, including compulsory social security and pension. They assume you can get a residence permit.
☑️ Who is Liechtenstein good for? Tax ratings for expats in 2026
Expat profile | Liechtenstein rating | Why |
|---|---|---|
Employees | Good | About 14.8% all-in on a US$100k salary (CHF 83,000) in Vaduz, including AHV/IV/FAK, unemployment insurance and the employee half of the minimum occupational pension. Income tax alone is about 5.4%. Health insurance premiums come on top. |
Freelancers (self-employed) | Good | About 17.6% all-in on US$100k of profit in Vaduz. You pay 12.285% AHV/IV/FAK and administration costs yourself, and income tax is about 5.3%. Lump-sum taxation isn't available if you work in Liechtenstein. |
Retirees | Good | About 0.9% on a US$40k foreign pension plus US$20k of investment income from a US$500k portfolio, aged 65 or over. Only 30% of a foreign old-age pension up to CHF 29,400 is taxed, and there's no inheritance or gift tax. The 4% deemed return replaces tax on your investment income. We rate it a level lower because the 4% charge on net wealth counts as a wealth tax in TaxPilot's ratings. |
Crypto gains | Good | Gains on crypto held privately are tax free, like other private capital gains. Your holdings count as wealth, so 4% of their value is added to your income each year: about 0.4% of a US$100k holding for an employee in our example. We rate it a level lower because the 4% charge on net wealth counts as a wealth tax in TaxPilot's ratings. |
Investment income | Moderate | About 2.5% of the return on a US$1m portfolio earning 4% income and 4% gains, including AHV for someone under 65 who doesn't work. Dividends, interest and gains aren't taxed; 4% of the portfolio's value is taxed as income instead. We rate it a level lower because the 4% charge on net wealth counts as a wealth tax in TaxPilot's ratings. |
Digital nomad visa | Poor | There's no digital nomad visa. EEA nationals compete in a twice-yearly lottery for 28 work permits and 8 permits for people who don't work in Liechtenstein. Swiss and UK nationals can't enter the draw. |
Filing and deadlines
You file one return covering wealth and income with your municipality, and you can prepare and submit it online with eTax. The Tax Administration sets the deadline each year. For the 2025 tax year, Vaduz set 24 April 2026, so expect a similar date in spring 2027 for 2026.
Returns must be in German. You can ask in writing for more time before the deadline, but an extension of more than one month means paying 80% of the previous year's tax in advance, and the longest extension is five months.
👉 Municipality of Vaduz: 2025 tax return deadline and extensions (in German)
Frequently asked questions
Does Liechtenstein have a wealth tax?
Yes, but it works through income tax. Each year 4% of your net wealth (the Sollertrag) is added to your taxable income. In return, dividends, interest and capital gains on private assets aren't taxed.
What are the income tax rates in Liechtenstein in 2026?
The national tax runs from 0% on the first CHF 15,855 to 8% above CHF 211,400 for a single person. Your municipality adds 150% to 250% of that. In Vaduz the surcharge is 150%, so the top rate is 20%.
Is crypto taxed in Liechtenstein?
Gains on crypto held privately are tax free. Your holdings are part of your wealth, so 4% of their value is added to your taxable income each year. Crypto earned through a business or work is taxed as income.
Can I move to Liechtenstein as an EU citizen?
Not freely. EEA nationals enter a twice-yearly lottery for 28 work permits and 8 permits for people who don't work in Liechtenstein. Swiss and UK nationals can't enter the draw.
Does Liechtenstein have inheritance tax?
No. Liechtenstein has no inheritance or gift tax, and inheritances and gifts aren't taxed as income. The assets you inherit then count towards your wealth.
Where to go next
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
