Tax comparison

🇱🇮Liechtensteinvs🇨🇭St. Gallen

At €80,000 gross, the net annual salary is 66,655 CHF in Liechtenstein and 57,411 CHF in St. Gallen, a gap of 9,244 CHF per year. EXPATRIATION.IO comparison, 2026 tax scales: adjust the gross salary and the household below.

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Jurisdiction B

Expat Package Report

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This page compares the tax schedules. The report compares your amounts: net at origin and at destination, aligned in euros, the gap quantified, the equivalent gross and the package questions to clarify before signing. PDF delivered by email, corridor pre-filled.

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Comparing taxes: Liechtenstein and St. Gallen

Liechtenstein (country) and St. Gallen (Swiss canton) have distinct approaches to taxing employment income. On a gross salary of €80,000, the effective total deduction rate is 11.3% in Liechtenstein compared to 23.6% in St. Gallen. That translates to a difference of roughly €9,841 per year in favor of Liechtenstein.

In Liechtenstein, income tax amounts to 4,439 CHF and social contributions add 4,058 CHF. In St. Gallen, federal tax is 781 CHF with cantonal/municipal taxes of 8,588 CHF and social contributions of 8,372 CHF.

The net annual take-home is 66,655 CHF in Liechtenstein and 57,411 CHF in St. Gallen. These figures assume a single filer with no children or special deductions. Actual results vary based on household composition, deductions, and specific tax credits available in each jurisdiction.

Important precision: under article 15, paragraph 4, of the double taxation agreement of 10 July 2015 between Switzerland and Liechtenstein, employment income of frontier workers, resident in one state and working in the other while as a rule returning home each working day, is taxable only in the state of residence, subject to public-service remuneration; the frontier status is lost above 45 working days in a calendar year without returning home for professional reasons. The comparison above therefore shows two residence scenarios: a Swiss resident commuting to Liechtenstein remains taxed in Switzerland on that salary. (source: fedlex.admin.ch, SR 0.672.951.43)

Equivalent gross and tipping point

At €80,000 gross in Liechtenstein, about €95,200 gross is needed in St. Gallen to reach the same net salary.

Across the €30,000 to €250,000 gross range, Liechtenstein leaves the higher net salary at every level tested.

These figures use the default profile. The Expat Package Report runs the same calculation on your own two salaries and household, and quantifies the gap in euros.

Detailed comparison at €80,000 gross

LiechtensteinSt. Gallen
Gross annual salary75,152 CHF75,152 CHF
Income tax (national or federal)4,439 CHF781 CHF
Cantonal and municipal tax0 CHF8,588 CHF
Social contributions4,058 CHF8,372 CHF
Total deductions8,497 CHF17,741 CHF
Net annual salary66,655 CHF57,411 CHF
Net monthly salary5,555 CHF4,784 CHF
Effective deduction rate11.3%23.6%

Breakdown of social contributions

Liechtenstein

Old-age and survivors insurance (AHV)3,025 CHF
Disability insurance (IV)507 CHF
Family compensation fund (FAK)150 CHF
Unemployment insurance (ALV)376 CHF
Total contributions4,058 CHF

St. Gallen

AHV/IV/EO (old-age, disability)3,983 CHF
ALV (unemployment)827 CHF
BVG/LPP (pension fund)2,435 CHF
UVG (accident insurance)1,127 CHF
Total contributions8,372 CHF

Examples at several salary levels

Gross (EUR)Rate LiechtensteinNet LiechtensteinRate St. GallenNet St. Gallen
€45,0008.8%€41,05217.0%€37,342
€80,00011.3%€70,95523.6%€61,114
€120,00013.2%€104,18427.5%€87,049
€250,00017.1%€207,16332.7%€168,272

These figures assume a single filer with no children; the tool above lets you adjust the salary and the household configuration (married, 1 to 3 children).

With a married household and two children, at the same €80,000 gross, the net annual salary is 68,789 CHF in Liechtenstein and 64,301 CHF in St. Gallen, a gap of 4,488 CHF per year.

Sources: Liechtenstein: llv.li (Steuerverwaltung), tax year 2026 · St. Gallen: estv.admin.ch + cantonal tax administration, tax year 2026

This tool provides estimates based on public datasets. It is not tax advice. Consult a licensed tax advisor or financial professional before making relocation or employment decisions.

Common questions

This tool provides estimates based on public datasets. It is not tax advice. Consult a licensed tax advisor or financial professional before making relocation or employment decisions.