Tax comparison
🇱🇮Liechtenstein vs 🇨🇭St. Gallen
At €80,000 gross, the net annual salary is 65,824 CHF in Liechtenstein and 56,768 CHF in St. Gallen, a gap of 9,056 CHF per year. EXPATRIATION.IO comparison, 2026 tax scales: adjust the gross salary and the household below.
Enter in EUR. Converted to local currency automatically.
Expat Package Report
This corridor, with your own two salaries
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.
Get the report · 49 EURComparing 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 23.5% in St. Gallen. That translates to a difference of roughly €9,767 per year in favor of Liechtenstein.
In Liechtenstein, income tax amounts to 4,347 CHF and social contributions add 4,006 CHF. In St. Gallen, federal tax is 767 CHF with cantonal/municipal taxes of 8,395 CHF and social contributions of 8,246 CHF.
The net annual take-home is 65,824 CHF in Liechtenstein and 56,768 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 €95,100 gross is needed in St. Gallen to reach the same net salary.
That figure answers the same net. For the gross that gives back the same purchasing power, restated at each side's price level, the two answers sit side by side.
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
| Liechtenstein | St. Gallen | |
|---|---|---|
| Gross annual salary | 74,176 CHF | 74,176 CHF |
| Income tax (national or federal) | 4,347 CHF | 767 CHF |
| Cantonal and municipal tax | 0 CHF | 8,395 CHF |
| Social contributions | 4,006 CHF | 8,246 CHF |
| Total deductions | 8,352 CHF | 17,408 CHF |
| Net annual salary | 65,824 CHF | 56,768 CHF |
| Net monthly salary | 5,485 CHF | 4,731 CHF |
| Effective deduction rate | 11.3% | 23.5% |
Breakdown of social contributions
Liechtenstein
| Old-age and survivors insurance (AHV) | 2,986 CHF |
|---|---|
| Disability insurance (IV) | 501 CHF |
| Family compensation fund (FAK) | 148 CHF |
| Unemployment insurance (ALV) | 371 CHF |
| Total contributions | 4,006 CHF |
St. Gallen
| AHV/IV/EO (old-age, disability) | 3,931 CHF |
|---|---|
| ALV (unemployment) | 816 CHF |
| BVG/LPP (pension fund) | 2,386 CHF |
| UVG (accident insurance) | 1,113 CHF |
| Total contributions | 8,246 CHF |
Examples at several salary levels
| Gross (EUR) | Rate Liechtenstein | Net Liechtenstein | Rate St. Gallen | Net St. Gallen |
|---|---|---|---|---|
| €45,000 | 8.7% | €41,074 | 16.9% | €37,395 |
| €80,000 | 11.3% | €70,992 | 23.5% | €61,225 |
| €120,000 | 13.1% | €104,248 | 27.3% | €87,212 |
| €250,000 | 17.0% | €207,386 | 32.5% | €168,721 |
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 67,934 CHF in Liechtenstein and 63,577 CHF in St. Gallen, a gap of 4,357 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 the opinion of a tax lawyer. Consult a tax lawyer, a chartered accountant or a licensed financial professional before making relocation or employment decisions.
Common questions
This tool provides estimates based on public datasets. It is not the opinion of a tax lawyer. Consult a tax lawyer, a chartered accountant or a licensed financial professional before making relocation or employment decisions.