DoubleTaxationTaxes on salary: Liechtenstein preliminary data
How much income tax and social contributions are paid on a salary in Liechtenstein, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | CHF 55,776 ≈ €60,000 |
|---|---|
| Income tax | CHF 3,067 ≈ €3,300 |
| Employee contributions | CHF 3,012 ≈ €3,240 |
| Take-home pay | CHF 49,697 ≈ €53,460 |
| Employer contributions and payroll taxes | CHF 4,398 ≈ €4,731 |
| Employer's labour cost | CHF 60,174 ≈ €64,731 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 CHF 27,888 | €60,000 CHF 55,776 | €120,000 CHF 111,552 |
|---|---|---|---|
| Sole proprietor | CHF 3,513 14.0 % | CHF 8,676 17.3 % | CHF 20,523 20.4 % |
| Company | CHF 3,137 12.5 % | CHF 6,275 12.5 % | CHF 12,550 12.5 % |
Special tax regimes
Besteuerung nach dem Aufwand (lump-sum taxation on living expenses)
For people relocating
Who: Non-Liechtenstein nationals taking residence for the first time (or after 10 years abroad) who do not work in Liechtenstein and live on foreign income or assets; on application.
Tax based on annual living expenses replaces wealth and income tax (Liechtenstein real estate still subject to wealth tax).
Legal basis: Steuergesetz (SteG, LGBl. 2010 Nr. 340) arts. 30-31
Tax residence
The tax residence check does not cover Liechtenstein yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 0.9296 CHF (ECB euro reference rates cross rate (CHF 0.9296 per EUR / USD 1.1721 per EUR); SNB monthly average Jan 2026 = 0.79023, 02/01/2026) ↗
Sources
- Lilex (official legal database of Liechtenstein) — Steuergesetz (SteG), arts. 15, 19, 30, 61, 62, 75
- Liechtensteinische AHV-IV-FAK — Beitragsansätze AHV/IV/FAK/VK gültig ab 01.01.2026
- Liechtensteinische AHV-IV-FAK — Beitragssätze ALV
- Liechtensteinische AHV-IV-FAK — Selbständigerwerbende
- OECD Tax Database — Corporate income tax rates (CIT), 2026
- ECB — euro foreign exchange reference rates (CHF, USD), 2 Jan 2026
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.