Liechtenstein: Taxes and Costs
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Liechtenstein's complicated tax system
Income Tax
Married couples are taxed jointly. The rate of income tax depends in a complex way on the level of taxable income, and the particular commune in which the tax-payer is resident, but rises to a maximum marginal rate of about 18% on taxable income of approximately CHF180,000.
| Property Tax: | 1.08% |
| Municipalities may add additional: |
0.162% to 0.85% on property tax 3.24% to maximum 17.01% for income tax |
| Withholding Tax : | 15% |
Capital Gains Tax
If a property has been held over 10 years, between 3.24% and 17.01% is payable. If the property has been held between 5 years and 10 years, between 4.32% and 22.68% is payable. Between 3 years and 5 years, 5.4% and 28.35% is payable on real estate profits. Up to 3 years, 6.48% and 35% is payable.
Real estate profits are the amount by which the proceeds of the sale exceed the purchase cost, after deducting CHF1,500, and after deducting expenditures, capital expenditures, and maintenance costs.
Personal allowances and capital gains allowance totaling between CHF5,000 and 11,000 per taxable person, depending on family circumstances.
NET WORTH TAX |
|
| TAXABLE NET WORTH, CHF (€*) | TAX RATE |
| Up to 20,000 (€12,826) | nil (CHF30,000 if no income is reported)% |
| Over 350,000 (€224,461) | 0.9% (or 2% if you are a business) |
| *Exchange rate as of 17 July 2006: 1 € = 1.55929 CHF | |
Liechtenstein - more data and information
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