Liechtenstein vs Germany
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.
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.
๐ฉ๐ช Germany โ Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 Bundeslรคnder apply federal income tax rates uniformly โ no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7โ17% effective. Church tax (Kirchensteuer) of 8โ9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
Liechtenstein vs Germany: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฉ๐ช Germany has a higher top income tax rate (2.5โ22.4% vs 14โ45%). ๐ฑ๐ฎ Liechtenstein is more favourable for high earners.
๐ VAT/Sales Tax: Germany has a higher consumption tax (8.1% vs 7โ19%).
๐ข Corporate Tax: ๐ฑ๐ฎ Liechtenstein offers a lower corporate rate (12.5% vs 29%), which can influence business location decisions.
๐ Capital Gains: ๐ฑ๐ฎ Liechtenstein taxes investment gains at a lower rate (0% vs 25%), benefiting investors.