WorldTax Compareโ† All Comparisons

Portugal vs Liechtenstein
Tax Rate Comparison

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

๐Ÿ‡ต๐Ÿ‡น Portugal
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
13.25โ€“48%
48% top rate; further bracket relief phasing in
No change
2.5โ€“22.4%
Effective rates stable; financial centre competitiveness
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
6โ€“23%
23% standard; food VAT reductions under review
No change
8.1%
8.1% standard; Swiss system alignment
No change
Corporate Tax Rate
Corporate Tax Rate
19%
Gradual reduction to 15% by 2030; 19% for 2026
โ–ผ -2.0pp vs 2025
12.5%
12.5%; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
28%
28% flat; IFICI regime for new residents
No change
0%
No CGT private assets
No change
Social Security & Payroll
Social Security / Payroll
~34.75%
Stable; pension reform discussions ongoing
No change
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

๐Ÿ‡ต๐Ÿ‡น Portugal โ€” Municipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

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.

Portugal vs Liechtenstein: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ต๐Ÿ‡น Portugal has a higher top income tax rate (13.25โ€“48% vs 2.5โ€“22.4%). ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Portugal has a higher consumption tax (6โ€“23% vs 8.1%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein offers a lower corporate rate (12.5% vs 19%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein taxes investment gains at a lower rate (0% vs 28%), benefiting investors.

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