Corporate income tax (CIT) - statutory and targeted small business in Liechtenstein
Liechtenstein: Corporate income tax (CIT) - statutory and targeted small business was 12.5 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Liechtenstein, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Liechtenstein is 12.5 Percentage of taxable income, measured in 2026. That is the lowest value across all 27 years on record.
That represents a change of unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Liechtenstein peaked at 20 Percentage of taxable income in 2000 and was at its lowest, 12.5 Percentage of taxable income, in 2011.
Liechtenstein ranks 107th of 128 countries on this measure, in the bottom quarter.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Liechtenstein, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 20 Percentage of taxable income | — |
| 2001 | 20 Percentage of taxable income | +0.0% |
| 2002 | 20 Percentage of taxable income | +0.0% |
| 2003 | 20 Percentage of taxable income | +0.0% |
| 2004 | 20 Percentage of taxable income | +0.0% |
| 2005 | 20 Percentage of taxable income | +0.0% |
| 2006 | 20 Percentage of taxable income | +0.0% |
| 2007 | 20 Percentage of taxable income | +0.0% |
| 2008 | 20 Percentage of taxable income | +0.0% |
| 2009 | 20 Percentage of taxable income | +0.0% |
| 2010 | 20 Percentage of taxable income | +0.0% |
| 2011 | 12.5 Percentage of taxable income | -37.5% |
| 2012 | 12.5 Percentage of taxable income | +0.0% |
| 2013 | 12.5 Percentage of taxable income | +0.0% |
| 2014 | 12.5 Percentage of taxable income | +0.0% |
| 2015 | 12.5 Percentage of taxable income | +0.0% |
| 2016 | 12.5 Percentage of taxable income | +0.0% |
| 2017 | 12.5 Percentage of taxable income | +0.0% |
| 2018 | 12.5 Percentage of taxable income | +0.0% |
| 2019 | 12.5 Percentage of taxable income | +0.0% |
| 2020 | 12.5 Percentage of taxable income | +0.0% |
| 2021 | 12.5 Percentage of taxable income | +0.0% |
| 2022 | 12.5 Percentage of taxable income | +0.0% |
| 2023 | 12.5 Percentage of taxable income | +0.0% |
| 2024 | 12.5 Percentage of taxable income | +0.0% |
| 2025 | 12.5 Percentage of taxable income | +0.0% |
| 2026 | 12.5 Percentage of taxable income | +0.0% |
Liechtenstein compared with similar countries
- Liechtenstein's 12.5 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 58% of the median. (60 countries reporting)
- Liechtenstein's 12.5 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 63% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 20 Percentage of taxable income | 20 Percentage of taxable income | 20 Percentage of taxable income | 10 |
| 2010s | 13.25 Percentage of taxable income | 12.5 Percentage of taxable income | 20 Percentage of taxable income | 10 |
| 2020s | 12.5 Percentage of taxable income | 12.5 Percentage of taxable income | 12.5 Percentage of taxable income | 7 |
Countries ranked near Liechtenstein
- 107 Ireland 12.5 Percentage of taxable income compare
- 109 Macau, China 12 Percentage of taxable income compare
- 110 Bosnia and Herzegovina 10 Percentage of taxable income compare
- 110 Paraguay 10 Percentage of taxable income compare
- 110 Andorra 10 Percentage of taxable income compare
- 110 Bulgaria 10 Percentage of taxable income compare
- 110 North Macedonia 10 Percentage of taxable income compare
- 110 Qatar 10 Percentage of taxable income compare
More economy & growth data for Liechtenstein
- Services, value added (current LCU), per capita 106,693 current LCU per person (2023)
- Industry (including construction), value added (current LCU), per 0.3514 current LCU per US$ of GDP (2023)
- Industry (including construction), value added (current LCU), per 72,670 current LCU per person (2023)
- Services, value added (current US$), annual growth rate 12.37 % change on previous year (2023)
- Services, value added (current US$), per unit of GDP 0.5743 current US$ per US$ of GDP (2023)
- Services, value added (current US$), per capita 118,747 current US$ per person (2023)
- Services, value added (current LCU), annual growth rate 5.74 % change on previous year (2023)
- Services, value added (current LCU), per unit of GDP 0.516 current LCU per US$ of GDP (2023)
- Gross value added at basic prices (GVA) (current LCU), per unit of GDP 0.8689 current LCU per US$ of GDP (2023)
- Gross value added at basic prices (GVA) (current LCU), annual growth 4.92 % change on previous year (2023)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Liechtenstein?
- Corporate income tax (cit) - statutory and targeted small business in Liechtenstein was 12.5 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Liechtenstein?
- The highest recorded value was 20 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Liechtenstein?
- The lowest recorded value was 12.5 Percentage of taxable income in 2011.
- How does Liechtenstein rank for corporate income tax (cit) - statutory and targeted small business?
- Liechtenstein ranks 107th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Liechtenstein?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Liechtenstein data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.