Moving to Liechtenstein: taxes, residence and life
How to become tax resident in Liechtenstein: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 28% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 12.5% |
| Résidence fiscale | dès l'arrivée — Wohnsitz: home + residence permit with intent to stay → resident from arrival; else habitual abode >6 months |
| Voie de résidence typique | 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 |
| Type de climat | temperate oceanic · 4° / 25° (Vaduz) |
Residence programmes in Liechtenstein
Active programmes
- EEA residence permit – gainful activity (quota) — freeMovement · 2026-10
- EEA residence permit – without gainful activity (lottery) — freeMovement · 2026-10
- Residence permit for Swiss nationals (separate quota) — freeMovement · 2026-10
- Work permit for third-country nationals (managers/specialists) — employment · 2026-10
- Third-country residence for investors/company founders (important public interest) — Investissement CHF 1'000'000 · 2026-10
No formal investor programme; case-by-case
- Family reunification — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Liechtenstein to become tax resident?
dès l'arrivée. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.