WorldTax Compareโ† All Comparisons

Luxembourg vs Liechtenstein
Tax Rate Comparison

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

๐Ÿ‡ฑ๐Ÿ‡บ Luxembourg
vs
๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“42%
Tax reform package continuing; thresholds indexed
No change
2.5โ€“22.4%
Effective rates stable; financial centre competitiveness
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
3โ€“17%
Standard 17% maintained
No change
8.1%
8.1% standard; Swiss system alignment
No change
Corporate Tax Rate
Corporate Tax Rate
~24.94%
Global minimum tax fully embedded in domestic law
No change
12.5%
12.5%; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
0โ€“42%
No major reform
No change
0%
No CGT private assets
No change
Social Security & Payroll
Social Security / Payroll
~27%
Pension reform discussions; contribution structure stable
No change
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

๐Ÿ‡ฑ๐Ÿ‡บ Luxembourg โ€” Municipal Business & Property Taxes

Luxembourg's 102 communes levy the Gewerbesteuer (business tax) on companies at rates set by each commune (base rate 3% + municipal multiplier 175%โ€“400% = effective 6โ€“10.5%), and communal income tax additionals on individuals. Luxembourg City has higher rates than rural communes. The combined corporate tax (national + municipal) ranges from ~24.9% to ~26.01%. Luxembourg is a major holding company and fund domicile jurisdiction with extensive tax treaty networks.

๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein โ€” Municipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%โ€“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.

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

Luxembourg vs Liechtenstein: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฑ๐Ÿ‡บ Luxembourg has a higher top income tax rate (0โ€“42% vs 2.5โ€“22.4%). ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Luxembourg has a higher consumption tax (3โ€“17% vs 8.1%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein offers a lower corporate rate (12.5% vs 24.94%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein taxes investment gains at a lower rate (0% vs 42%), benefiting investors.

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