Liechtenstein Income Tax Rates and Personal Allowances in 2022

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The Income tax rates and personal allowances in Liechtenstein are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Liechtenstein Tax Calculator 2022.

Liechtenstein Income Tax Personal Allowance in 2022
AmountFiling Status
₣15,000.00Resident Single
₣22,500.00Resident Single Parent
₣30,000.00Resident Married Couple
₣15,000.00Non-Resident Single
₣22,500.00Non-Resident Single Parent
₣30,000.00Non-Resident Married Couple
Liechtenstein Residents Single Filer Income Tax Tables in 2022: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
1%Income from ₣0.00to ₣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 2022: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
1%Income from ₣0.00to ₣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 2022: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
1%Income from ₣0.00to ₣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 2022: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
1%Income from ₣0.00to ₣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 2022: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
1%Income from ₣0.00to ₣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 2022: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
1%Income from ₣0.00to ₣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

Income Tax in Liechtenstein in 2022

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Liechtenstein periodically and typically updated each year. Not that not all tax rates and thresholds in Liechtenstein change annually, alterations to tax policy to support strategic economic growth in Liechtenstein mean that the certain areas may be focused on to provide specific tax relief in Liechtenstein or support growth in certain areas (overseas invstment in Liechtenstein for example may mean reduced non-resident income tax rates in Liechtenstein for a period).

When tax policy in Liechtenstein changes, the resultant tax tables also change. Tax tables in Liechtenstein are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Liechtenstein, the Liechtenstein tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Liechtenstein for example).

Liechtenstein Tax Tables may also be referred to as Liechtenstein Tax Slabs, Liechtenstein personal allowances and tax thresholds or Liechtenstein business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2022 tax rates and thresholds used within the 2022 Liechtenstein Salary Calculator. This means that if you are aware of a 2022 tax exemption or 2022 tax allowance in Liechtenstein that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Liechtenstein Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Liechtenstein Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Liechtenstein simple, we achieve this my making the Liechtenstein tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2022 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2022 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Liechtenstein income tax rates and personal allowances used in the associated income tax calculator for the same tax year.