🇱🇮 列支敦士登税率 · Liechtenstein Tax Rates
LI · 欧洲 · Europe
Liechtenstein corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 12.5% — Flat corporate income tax rate
- 个人所得税 Personal Income Tax: 0-24% — Progressive rates up to 24%
- 增值税 / 商品服务税 VAT / GST: 7.7% — Standard VAT rate aligned with Switzerland
- 进口税 / 关税 Import Duties / Customs: Varies — Depends on product and trade agreements
- 预扣税 Withholding Tax: 0% — No withholding tax on dividends or interest
- 资本利得税 Capital Gains Tax: 0% — Generally exempt for private individuals
- 财产税 / 房产税 Property Tax: Varies — Municipal property tax applies
- 遗产税 / 赠与税 Inheritance & Gift Tax: Varies — Varies by municipality and relation
- 印花税 Stamp Duty: Varies — On certain legal documents
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 10.6% — Employee social security contribution
- 其他税种 Other Taxes: Varies — Municipal taxes, gambling tax