For those considering moving to Liechtenstein
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Liechtenstein.
8
Marginal tax rate
0
Wealth tax
Overview of personal taxation in Liechtenstein – updated per 2025
What is required to establish tax residency in Liechtenstein?
Individuals who take up residence in Liechtenstein with the intention of permanent residence are considered to have moved there and to be tax residents.
Which types of income are taxable in Liechtenstein?
Tax residents are taxed on their worldwide income in Liechtenstein, while non-resident taxpayers are taxed only on income sourced in Liechtenstein.
What tax rates apply in Liechtenstein?
Liechtenstein has a progressive tax system, with rates ranging from 1 to 8%.
Does Liechtenstein grant tax credit for foreign taxes?
As a general rule, Liechtenstein does not grant tax credit for taxes paid abroad.
Is there wealth tax in Liechtenstein?
* Liechtenstein does not have a conventional wealth tax, but it levies income tax on a deemed income from wealth, where the tax base is the net wealth multiplied by 4%.
What is the tax year in Liechtenstein?
The tax year in Liechtenstein corresponds with the calendar year.
When must the tax return be filed in Liechtenstein?
The individual tax return in Liechtenstein must be filed by mid-April of the year following the tax year.
What is the name of the tax authority in Liechtenstein?
The name of the tax authority in Liechtenstein is National Tax Administration.
How many countries does Liechtenstein have tax treaties with?
Liechtenstein has tax treaties with approximately 20 countries. Norway is not among them.
Is there property tax in Liechtenstein?
Liechtenstein does not levy property tax.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979