WorldTax CompareAll Comparisons

Liechtenstein vs Austria
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇱🇮 Liechtenstein
vs
🇦🇹 Austria
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change
0–55%
55% top bracket; bracket creep relief measures
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8.1%
8.1% standard; Swiss system alignment
No change
10–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
12.5%
12.5%; Pillar Two compliance
No change
21%
Reduction to 21% taking effect 2026 (from 23%)
-2.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
0%
No CGT private assets
No change
27.5%
KESt flat rate unchanged
No change

Social Security & Payroll

Social Security / Payroll
~18.9%
AHV stable; mandatory pension contributions
No change
~41.5%
Contribution ceiling raised; health costs increasing
+0.5pp vs 2025
State, Regional & Local Taxes

🇱🇮 LiechtensteinMunicipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%–250% 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.

🇦🇹 AustriaMunicipal & Church Taxes

Austria's 9 Bundesländer (states) do not set separate income tax rates — this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Liechtenstein vs Austria: Key Tax Differences (2026)

💰 Income Tax: 🇦🇹 Austria has a higher top income tax rate (2.5–22.4% vs 0–55%). 🇱🇮 Liechtenstein is more favourable for high earners.

🛒 VAT/Sales Tax: Austria has a higher consumption tax (8.1% vs 10–20%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 21%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 27.5%), benefiting investors.

Related Comparisons

🇱🇮 Liechtenstein vs 🇦🇩 AndorraTax comparison🇱🇮 Liechtenstein vs 🇲🇨 MonacoTax comparison🇱🇮 Liechtenstein vs 🇦🇱 AlbaniaTax comparison🇱🇮 Liechtenstein vs 🇦🇴 AngolaTax comparison🇱🇮 Liechtenstein vs 🇦🇷 ArgentinaTax comparison🇱🇮 Liechtenstein vs 🇦🇲 ArmeniaTax comparison🇱🇮 Liechtenstein vs 🇦🇺 AustraliaTax comparison🇱🇮 Liechtenstein vs 🇦🇿 AzerbaijanTax comparison🇱🇮 Liechtenstein vs 🇧🇸 BahamasTax comparison🇱🇮 Liechtenstein vs 🇧🇭 BahrainTax comparison🇱🇮 Liechtenstein vs 🇧🇩 BangladeshTax comparison🇱🇮 Liechtenstein vs 🇧🇧 BarbadosTax comparison
All 🇱🇮 Liechtenstein comparisons →All 🇦🇹 Austria comparisons →