Moving to Liechtenstein: taxes, residence and life
How to become tax resident in Liechtenstein: personal, dividend and corporate tax, 6 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Liechtenstein the top income tax rate is 28%, dividends are taxed at up to 0% and companies pay 12.5% corporate tax.
How to move and become tax resident
You can become tax resident in Liechtenstein from arrival once you take up residence (Wohnsitz: home + residence permit with intent to stay → resident from arrival; else habitual abode >6 months). The typical route is EEA/EFTA free movement, but quota: residence permits for non-employed by lottery/approval: Permit from small annual quota (Swiss: separate contingent; non-active persons partly by lottery); health insurance; means There are 6 open residence programmes in Liechtenstein — see the list below.
Living there
Vaduz has a temperate oceanic climate with winter highs around 4 °C and summer highs around 25 °C. The economy grew +1% in 2025; the IMF forecasts 1.2% for 2026. Its passport opens about 159 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Top income tax | 28% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 12.5% |
| Tax residence | from arrival — Wohnsitz: home + residence permit with intent to stay → resident from arrival; else habitual abode >6 months |
| Typical residence route | EEA/EFTA free movement, but quota: residence permits for non-employed by lottery/approval — Permit from small annual quota (Swiss: separate contingent; non-active persons partly by lottery); health insurance; means |
| Passport | visa-free or on arrival to 159 countries |
| Economic growth | +1% (2025), forecast 1.2% (2026) |
| Climate type | temperate oceanic · 4° / 25° (Vaduz) |
| War & conflict | none — No conflict exposure |
| All natural hazards | 1.8/10 |
| Banking strength | 9/10 · AAA |
| Property protection | 8.5/10 |
| Warm homes in winter | 10/10 |
Residence programmes in Liechtenstein
- EEA residence permit – gainful activity (quota) — freeMovement
- EEA residence permit – without gainful activity (lottery) — freeMovement
- Residence permit for Swiss nationals (separate quota) — freeMovement
- Work permit for third-country nationals (managers/specialists) — employment
- Third-country residence for investors/company founders (important public interest) — Investment CHF 1'000'000
- Family reunification — family
Frequently asked questions
How many days do I need to spend in Liechtenstein to become tax resident?
from arrival. Wohnsitz: home + residence permit with intent to stay → resident from arrival; else habitual abode >6 months Permits scarce (quota/lottery or board/investor permits); lump-sum taxation for non-working residents
How much tax will I pay in Liechtenstein?
In Liechtenstein the top income tax rate is 28%, dividends are taxed at up to 0% and companies pay 12.5% corporate tax.
Which residence programmes does Liechtenstein offer?
EEA residence permit – gainful activity (quota); EEA residence permit – without gainful activity (lottery); Residence permit for Swiss nationals (separate quota); Work permit for third-country nationals (managers/specialists); Third-country residence for investors/company founders (important public interest) (CHF 1'000'000)
What is the usual way to move to Liechtenstein?
EEA/EFTA free movement, but quota: residence permits for non-employed by lottery/approval. Permit from small annual quota (Swiss: separate contingent; non-active persons partly by lottery); health insurance; means
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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