Liechtenstein Tax Tables 2019 - 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 2019. 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.
2019 Tax Tables [Quick Links]
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Liechtenstein Personal Income Tax Tables in 2019
Liechtenstein Income Tax Personal Allowance in 2019Amount | 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 2019: 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 2019: 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 2019: 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 2019: 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 2019: 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 2019: 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 2019
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 2019: 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 2019: 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 |
Liechtenstein VAT Rates in 2019
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.
Liechtenstein VAT RatesVAT Rate | VAT Description |
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0% | Zero Rated |
2.5% | Reduced Rate |
3.7% | Reduced Rate |
7.7% | 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.