Liechtenstein Tax Tables 2024 - Tax Rates and Thresholds in Liechtenstein
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This page contains the tax table information used for the calculation of tax and payroll deductions in Liechtenstein in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ LI, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Liechtenstein or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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Liechtenstein Personal Income Tax Tables in 2024
Liechtenstein Income Tax Personal Allowance in 2024Amount | Filing Status |
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₣ 15,000.00 | Resident Single |
₣ 22,500.00 | Resident Single Parent |
₣ 30,000.00 | Resident Married Couple |
₣ 15,000.00 | Non-Resident Single |
₣ 22,500.00 | Non-Resident Single Parent |
₣ 30,000.00 | Non-Resident Married Couple |
Liechtenstein Residents Single Filer Income Tax Tables in 2024: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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1% | Income from ₣ 0.000.00 | to | ₣ 20,000.00 |
3% | Income from ₣ 20,000.01 | to | ₣ 40,000.00 |
4% | Income from ₣ 40,000.01 | to | ₣ 70,000.00 |
5% | Income from ₣ 70,000.01 | to | ₣ 100,000.00 |
6% | Income from ₣ 100,000.01 | to | ₣ 130,000.00 |
6.5% | Income from ₣ 130,000.01 | to | ₣ 160,000.00 |
7% | Income from ₣ 160,000.01 | to | ₣ 200,000.00 |
8% | Income from ₣ 200,000.01 | | and above |
Liechtenstein Residents Single Parent Filer Income Tax Tables in 2024: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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1% | Income from ₣ 0.000.00 | to | ₣ 30,000.00 |
3% | Income from ₣ 30,000.01 | to | ₣ 60,000.00 |
4% | Income from ₣ 60,000.01 | to | ₣ 105,000.00 |
5% | Income from ₣ 105,000.01 | to | ₣ 150,000.00 |
6% | Income from ₣ 150,000.01 | to | ₣ 195,000.00 |
6.5% | Income from ₣ 195,000.01 | to | ₣ 240,000.00 |
7% | Income from ₣ 240,000.01 | to | ₣ 300,000.00 |
8% | Income from ₣ 300,000.01 | | and above |
Liechtenstein Residents Married Couple Filer Income Tax Tables in 2024: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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1% | Income from ₣ 0.000.00 | to | ₣ 40,000.00 |
3% | Income from ₣ 40,000.01 | to | ₣ 80,000.00 |
4% | Income from ₣ 80,000.01 | to | ₣ 140,000.00 |
5% | Income from ₣ 140,000.01 | to | ₣ 200,000.00 |
6% | Income from ₣ 200,000.01 | to | ₣ 260,000.00 |
6.5% | Income from ₣ 260,000.01 | to | ₣ 320,000.00 |
7% | Income from ₣ 320,000.01 | to | ₣ 400,000.00 |
8% | Income from ₣ 400,000.01 | | and above |
Liechtenstein Non-Residents Single Filer Income Tax Tables in 2024: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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1% | Income from ₣ 0.000.00 | to | ₣ 20,000.00 |
3% | Income from ₣ 20,000.01 | to | ₣ 40,000.00 |
4% | Income from ₣ 40,000.01 | to | ₣ 70,000.00 |
5% | Income from ₣ 70,000.01 | to | ₣ 100,000.00 |
6% | Income from ₣ 100,000.01 | to | ₣ 130,000.00 |
6.5% | Income from ₣ 130,000.01 | to | ₣ 160,000.00 |
7% | Income from ₣ 160,000.01 | to | ₣ 200,000.00 |
8% | Income from ₣ 200,000.01 | | and above |
Liechtenstein Non-Residents Single Parent Filer Income Tax Tables in 2024: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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1% | Income from ₣ 0.000.00 | to | ₣ 30,000.00 |
3% | Income from ₣ 30,000.01 | to | ₣ 60,000.00 |
4% | Income from ₣ 60,000.01 | to | ₣ 105,000.00 |
5% | Income from ₣ 105,000.01 | to | ₣ 150,000.00 |
6% | Income from ₣ 150,000.01 | to | ₣ 195,000.00 |
6.5% | Income from ₣ 195,000.01 | to | ₣ 240,000.00 |
7% | Income from ₣ 240,000.01 | to | ₣ 300,000.00 |
8% | Income from ₣ 300,000.01 | | and above |
Liechtenstein Non-Residents Married Couple Filer Income Tax Tables in 2024: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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1% | Income from ₣ 0.000.00 | to | ₣ 40,000.00 |
3% | Income from ₣ 40,000.01 | to | ₣ 80,000.00 |
4% | Income from ₣ 80,000.01 | to | ₣ 140,000.00 |
5% | Income from ₣ 140,000.01 | to | ₣ 200,000.00 |
6% | Income from ₣ 200,000.01 | to | ₣ 260,000.00 |
6.5% | Income from ₣ 260,000.01 | to | ₣ 320,000.00 |
7% | Income from ₣ 320,000.01 | to | ₣ 400,000.00 |
8% | Income from ₣ 400,000.01 | | and above |
In Liechtenstein, social security contributions made by employees are deductible for the purpose of calculating taxable income. This provision allows individuals to reduce their gross income by the amount of their social security contributions before computing their income tax liability. This deduction mechanism effectively lowers the taxable base for employees, potentially reducing their overall tax burden. By recognizing these contributions as deductible expenses, the Liechtenstein tax system supports the principle of social security participation while providing a form of tax relief to employees, encouraging compliance and ensuring the sustainability of the social welfare system.
Liechtenstein Social Security and Payroll Deduction Rates in 2024
In Liechtenstein, the social security system is comprehensive, covering a wide range of benefits to support employees and employers. Contributions to the system are mandatory and are divided between the employer and the employee. The system is designed to provide financial security in cases of retirement, disability, and unemployment, as well as to offer health insurance and accident insurance.
Liechtenstein Social Security in 2024: Rates for Employers and EmployeesCategory | Employee | Employer | Total |
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Old age and survivors insurance (AHV) | 3.95% | 4.15% | 8.1% |
Disability insurance (IV) | 0.75% | 0.75% | 1.5% |
Family compensation fund (FAK) | 0% | 1.9% | 1.9% |
Occupational accident insurance (VK) | 0% | 0.391% | 0.391% |
Unemployment insurance | 0.5% | 0.5% | 1% |
Liechtenstein Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and EmployeesCategory | Employee | Employer |
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Min. | Max. | Min. | Max. |
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Old age and survivors insurance (AHV) | n/a | n/a | n/a | n/a |
Disability insurance (IV) | n/a | n/a | n/a | n/a |
Family compensation fund (FAK) | n/a | n/a | n/a | n/a |
Occupational accident insurance (VK) | n/a | n/a | n/a | n/a |
Unemployment insurance | n/a | n/a | n/a | n/a |
Pension Insurance: Contributions fund the pension system, providing retirement benefits to workers. This ensures that individuals receive financial support upon reaching retirement age, contributing to a stable and secure retirement.
Health Insurance: Mandatory health insurance contributions cover medical treatment, hospital visits, and preventive care. This element of social security ensures that all employees have access to healthcare services, promoting the health and well-being of the workforce.
Accident Insurance: Employers are required to contribute to accident insurance, which provides coverage for employees in case of work-related injuries or illnesses. This insurance is crucial for protecting employees against the financial impact of accidents at work.
Unemployment Insurance: Contributions to unemployment insurance offer financial support to individuals who are temporarily out of work. This safety net helps to mitigate the economic hardship associated with job loss, providing stability during periods of unemployment.
The social security system in Liechtenstein plays a vital role in the country's social fabric, offering protection and support to employees across various stages of their lives. By pooling resources through mandatory contributions, the system ensures that individuals and families can count on financial support and healthcare services when they need them most.
Liechtenstein VAT Rates in 2024
VAT rates for Liechtenstein are reviewed annually, you can use the VAT Calculator to calculate VAT due in Liechtenstein or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
The Principality of Liechtenstein, located in Europe, increased its VAT rates (effective 1 January 2024), with adjustments as follows:
- The standard rate will change from 7.7% to 8.1%.
- The reduced rate will shift from 2.5% to 2.6%.
- The rate for hotel accommodations will move from 3.7% to 3.8%.
This adjustment mirrors the increase in the Swiss VAT to 8.1%. Although Liechtenstein has its own VAT administration, it has aligned its VAT legislation with that of Switzerland, reflecting a shared approach to funding welfare payments.
Liechtenstein VAT RatesVAT Rate | VAT Description |
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0% | Zero Rated |
2.6% | Reduced Rate |
3.8% | Reduced Rate |
8.1% | Standard Rate |
Historic Tax Tables supported for Liechtenstein
The following tax tables are supported by iCalculator™ LI as part of the suite of free tax tools we provide for Liechtenstein.