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Liechtenstein · Corporate tax rate

Liechtenstein Corporate tax rate

Source: OECD (via DBnomics). · updated 2025-12-31

Latest · 202512.5%
Previous · 202412.5%
Highest · 200020%
Lowest · 201112.5%

Liechtenstein's corporate tax rate stands at 12.5% as of 2025-12-31, up from 12.5% in 2024. Historical data runs from 2000 to 2025 (26 observations).

Recent trend

In 2025, Liechtenstein's corporate tax rate was 12.5%, unchanged from 12.5% in 2024.

In 2024, Liechtenstein's corporate tax rate was 12.5%, unchanged from 12.5% in 2023.

In 2023, Liechtenstein's corporate tax rate was 12.5%, unchanged from 12.5% in 2022.

In 2022, Liechtenstein's corporate tax rate was 12.5%, unchanged from 12.5% in 2021.

In 2021, Liechtenstein's corporate tax rate was 12.5%, unchanged from 12.5% in 2020.

Liechtenstein Corporate tax rate — historical data

YearValueChange
202512.5%+0%
202412.5%+0%
202312.5%+0%
202212.5%+0%
202112.5%+0%
202012.5%+0%
201912.5%+0%
201812.5%+0%
201712.5%+0%
201612.5%+0%
201512.5%+0%
201412.5%+0%
201312.5%+0%
201212.5%+0%
201112.5%-7.5%
201020%+0%
200920%+0%
200820%+0%
200720%+0%
200620%+0%
200520%+0%
200420%+0%
200320%+0%
200220%+0%
200120%+0%
200020%

Source: OECD (via DBnomics). · Download this series as CSV — free, attribution required (CC BY 4.0).

More Liechtenstein data

Frequently asked questions

What is Liechtenstein's corporate tax rate?

Liechtenstein's corporate tax rate is 12.5% as of 2025-12-31, compared with 12.5% in 2024. Source: OECD (via DBnomics).

What was the highest corporate tax rate in Liechtenstein?

The highest recorded value is 20% (2000); the lowest is 12.5% (2011), across data from 2000 to 2025.

Where does this data come from?

Source: OECD (via DBnomics). Figures are republished with attribution and updated as the source releases new observations.