Estonia vs Liechtenstein
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ช๐ช Estonia โ Local Income Tax Supplement
Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings โ only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%โ2.5% of assessed land value by municipalities.
๐ฑ๐ฎ Liechtenstein โ Municipal Tax Supplements
Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%โ250% of the base amount. Liechtenstein is a financial centre with very competitive corporate and income taxes. The Principality has a customs and currency union with Switzerland (using Swiss franc). It joined the EEA in 1995 and is noted for its foundation and trust law used for wealth structuring globally.
Estonia vs Liechtenstein: Key Tax Differences (2026)
๐ฐ Income Tax: Estonia and Liechtenstein have similar top income tax rates (22% vs 2.5โ22.4%).
๐ VAT/Sales Tax: Estonia has a higher consumption tax (9โ24% vs 8.1%).
๐ข Corporate Tax: ๐ฑ๐ฎ Liechtenstein offers a lower corporate rate (12.5% vs 22%), which can influence business location decisions.
๐ Capital Gains: ๐ฑ๐ฎ Liechtenstein taxes investment gains at a lower rate (0% vs 22%), benefiting investors.